Arent Fox LLP / Washington, DC / New York, NY / Los Angeles, CA
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February 11, 2011 | Deborah S. Froling |
Attorney | |
VIA EDGAR AND HAND DELIVERY | 202.857.6075 DIRECT |
202.857.6395 FAX | |
froling.deborah@arentfox.com |
Mr. Jay Ingram
Legal Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: | ICON ECI Fund Fifteen, L.P. |
Amendment No. 2 to Registration Statement on Form S-1, filed February 11, 2011 | |
SEC File No. 333-169794 |
Dear Mr. Ingram:
On behalf of our client, ICON ECI Fund Fifteen, L.P. (the “Registrant”), please find enclosed Amendment No. 2 to the Registration Statement (“Amendment No. 2”) filed today via EDGAR. For your convenience, we are delivering a courtesy package, which includes four copies of Amendment No. 2, two of which have been marked to show changes from Amendment No. 1 to the Registration Statement. Included with Amendment No. 2 are Exhibit 5.1 and Exhibit 8.1 for your review.
If you have any questions, please feel free to call me at (202) 857-6075 or Joel S. Kress, Executive Vice President – Business and Legal Affairs, of ICON Capital Corp. at (212) 418-4711.
Sincerely, | |
/s/ Deborah S. Froling | |
Deborah S. Froling |
Enclosures
cc: | Joel S. Kress, ICON Capital Corp. (w/o enclosures) |
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