<SEC-DOCUMENT>0001140361-24-032538.txt : 20240808
<SEC-HEADER>0001140361-24-032538.hdr.sgml : 20240808
<ACCEPTANCE-DATETIME>20240705210828
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-032538
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240705

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 24.6.1.5240
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div>
    <div>
      <div style="text-align: center; font-weight: bold;">ICON ENERGY CORP.</div>
      <div style="text-align: center; font-weight: bold;">17th km National Road, Athens-Lamia &amp; Foinikos Str.</div>
      <div style="text-align: center; font-weight: bold;">14564, Nea Kifissia, Athens, Greece</div>
      <div><br>
      </div>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zb3c49d7c8ffc451cb5d9aeaef6ea22ef" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">
            <div>July 5, 2024</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, NE</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zed6bd8c4b3b94c00a8bb42eb4915aea2" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 10%; vertical-align: top;">
            <div>Attention:</div>
          </td>
          <td style="width: 90%; vertical-align: top;">
            <div>Michael Purcell</div>
            <div>Daniel Morris</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z85a2d652e1ef4bbebea4c9b83e1cea45" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-weight: bold;">Re:</div>
          </td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-weight: bold;">Icon Energy Corp.</div>
            <div style="font-weight: bold;"><u>Registration Statement on Form F-1 (File No. 333-279394)</u></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 56.7pt;">The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form F-1, that was originally filed with the U.S. Securities and Exchange
      Commission on May 14, 2024, as thereafter amended, be accelerated so that it will be made effective at 5:00 PM Eastern Time on Tuesday, July 9, 2024, or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended
      (the &#8220;<font style="font-weight: bold;"><u>Act</u></font>&#8221;).</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 56.7pt;">The undersigned registrant is aware of its obligations under the Act.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 56.7pt;">Should you have any questions regarding this request, please do not hesitate to contact Filana Silberberg, Esq. at (212) 922-2225 or Will Vogel, Esq. at (212) 922-2280, each of Watson Farley &amp;
      Williams LLP, counsel to the undersigned registrant.</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z2f0007d48345473495de3f2d113b23a3" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="text-align: justify;">Yours truly,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="text-align: justify; font-weight: bold;">ICON ENERGY CORP.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="text-align: justify;">By:</div>
          </td>
          <td style="width: 45%; vertical-align: top; border-bottom: 2px solid black;">
            <div style="text-align: justify;">/s/ Ismini Panagiotidi</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div style="text-align: justify;">Name: Ismini Panagiotidi</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div style="text-align: justify;">Title: Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;" noshade="noshade"></div>
    </div>
    <div><br>
    </div>
    <div style="text-align: right;">July 5, 2024</div>
    <div><br>
    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>Division of Corporation Finance</div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zcf952b37d5994ed88e775ac40b216d45" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div>Re:</div>
          </td>
          <td style="width: 90%; vertical-align: top;">
            <div>Icon Energy Corp.</div>
            <div>Registration Statement on Form F-1</div>
            <div>File No. 333-279394</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-indent: -12.25pt; margin-left: 12.55pt;">Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Maxim Group LLC, as representative of the underwriters, hereby
      requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 PM, Washington D.C. time, on Tuesday, July 9, 2024, or as soon thereafter as may be practicable.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that copies of the Preliminary Prospectus dated July 1, 2024 have been distributed to prospective
      dealers, institutional investors, retail investors and others.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z88d603a3e7bb4dffb33d98f7546364e2" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: middle;">
            <div>Very truly yours,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: middle;">
            <div style="font-weight: bold;">Maxim Group LLC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: middle;">
            <div>By:</div>
          </td>
          <td style="width: 45%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Larry Glassberg</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: middle;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div>Name: Larry Glassberg</div>
            <div>Title: Co-Head of Investment Banking</div>
          </td>
        </tr>

    </table>
    <div>
      <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"></div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
