<SEC-DOCUMENT>0000000000-24-003907.txt : 20240808
<SEC-HEADER>0000000000-24-003907.hdr.sgml : 20240808
<ACCEPTANCE-DATETIME>20240410173603
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-24-003907
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240410

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Icon Energy Corp
		CENTRAL INDEX KEY:			0001995574
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY

	FILING VALUES:
		FORM TYPE:		UPLOAD
		SEC FILE NUMBER:	377-07009

	BUSINESS ADDRESS:	
		STREET 1:		17TH KM NATIONAL ROAD
		STREET 2:		ATHENS-LAMIA & FOINIKOS STR.
		CITY:			NEA KIFISSIA, ATHENS
		STATE:			J3
		ZIP:			14564
		BUSINESS PHONE:		30 211 888 0200

	MAIL ADDRESS:	
		STREET 1:		17TH KM NATIONAL ROAD
		STREET 2:		ATHENS-LAMIA & FOINIKOS STR.
		CITY:			NEA KIFISSIA, ATHENS
		STATE:			J3
		ZIP:			14564
PUBLIC REFERENCE ACCESSION NUMBER:		0001140361-23-058343
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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<TEXT>
United States securities and exchange commission logo





                            April 10, 2024

       Ismini Panagiotidi
       Chief Executive Officer
       Icon Energy Corp.
       17th km National Road
       Athens-Lamia & Foinikos Str.
       14564, Nea Kifissia
       Athens, Greece

                                                        Re: Icon Energy Corp.
                                                            Amendment No. 2 to
Draft Registration Statement on Form F-1
                                                            Submitted April 1,
2024
                                                            CIK No. 0001995574

       Dear Ismini Panagiotidi:

            We have reviewed your amended draft registration statement and have
the following
       comments.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

               After reviewing the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional
       comments. Unless we note otherwise, any references to prior comments are
to comments in our
       February 8, 2024 letter.

       Amendment No. 2 to Draft Registration Statement on Form F-1

       Description of Capital Stock, page 79

   1.                                                   Please revise to
disclose provisions set forth in your amended and restated articles of
                                                        incorporation regarding
business combinations with interested shareholders. In addition,
                                                        we note your disclosure
that your amended and restated articles of incorporation and your
                                                        amended and restated
bylaws provide that, unless otherwise prescribed by law, only a
                                                        majority of your Board
or the chairman of your Board may call special meetings of your
                                                        shareholders. However,
this does not appear to be consistent with Section 5.3 of your form
                                                        of amended and restated
articles of incorporation filed as Exhibit 3.1. Please revise.
 Ismini Panagiotidi
Icon Energy Corp.
April 10, 2024
Page 2
2.    We note your disclosure regarding the exclusive forum provision set forth
in your
      amended and restated articles of incorporation, including your disclosure
that your
      amended and restated articles of incorporation provide that, unless you
consent in writing
      to the selection of an alternative forum, the United States District
Court for the Southern
      District of New York (or, if such court does not have jurisdiction over
such claim, any
      other federal district court of the United States) shall be the sole and
exclusive forum for
      claims that would be subject to federal or state jurisdiction pursuant to
the Securities Act
      or Exchange Act, as applicable. We also note that the federal forum
selection provision in
      Section 7.2 of your form of amended and restated articles of
incorporation filed as Exhibit
      3.1 selects the United States District Court for the Southern District of
New York (or if
      such court does not have jurisdiction over such claim, any other federal
district court of
      the United States)    after giving effect to Section 7.1,    which
selects the High Court of the
      Republic of the Marshall Islands for certain claims. Please revise your
prospectus
      disclosure to clarify whether your exclusive forum provision selects the
United States
      District Court for the Southern District of New York (or if such court
does not have
      jurisdiction over such claim, any other federal district court of the
United States) for
      actions arising under the Securities Act or the Exchange Act. In
addition, please ensure
      that your exclusive forum provision in your amended and restated articles
of incorporation
      is consistent with such revised disclosure.
       Please contact Steve Lo at 202-551-3394 or Craig Arakawa at 202-551-3650
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Michael Purcell at 202-551-5351 or Laura Nicholson at 202-551-3584 with any
other questions.



                                                            Sincerely,
FirstName LastNameIsmini Panagiotidi
                                                            Division of
Corporation Finance
Comapany NameIcon Energy Corp.
                                                            Office of Energy &
Transportation
April 10, 2024 Page 2
cc:       Filana Silberberg
FirstName LastName
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