    <SEC-DOCUMENT>0001060955-22-000027-index.html : 20221116
    <SEC-HEADER>0001060955-22-000027.hdr.sgml : 20221116
    <ACCEPTANCE-DATETIME>20221006132033
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0001060955-22-000027
    CONFORMED SUBMISSION TYPE:	CORRESP
    PUBLIC DOCUMENT COUNT:		6
    FILED AS OF DATE:		20221006

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICON PLC
    		CENTRAL INDEX KEY:			0001060955
    		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731]
    		IRS NUMBER:				981067160

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		SOUTH COUNTY BUSINESS PARK
    		STREET 2:		LEOPARDSTOWN
    		CITY:			DUBLIN 18
    		STATE:			L2
    		ZIP:			00000
    		BUSINESS PHONE:		00 353 1 291 2000

    	MAIL ADDRESS:
    		STREET 1:		SOUTH COUNTY BUSINESS PARK
    		STREET 2:		LEOPARDSTOWN
    		CITY:			DUBLIN 18
    		STATE:			L2
    		ZIP:			00000

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	ICON PLC  /ADR/
    		DATE OF NAME CHANGE:	20010213
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>CORRESP
    <SEQUENCE>1
    <FILENAME>filename1.htm
    <TEXT>
    Document 1 - file: filename1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>seccommentletterresponse001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 2 - file: seccommentletterresponse001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>seccommentletterresponse002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 3 - file: seccommentletterresponse002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>seccommentletterresponse003.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 4 - file: seccommentletterresponse003.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>5
    <FILENAME>seccommentletterresponse004.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 5 - file: seccommentletterresponse004.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>6
    <FILENAME>seccommentletterresponse005.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 6 - file: seccommentletterresponse005.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>