Arent Fox LLP / Washington, DC / New York, NY / Los Angeles, CA
Deborah S. Froling | |
June 3, 2011 | Attorney |
202.857.6075 direct | |
VIA EDGAR AND HAND DELIVERY | 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. 6 to Registration Statement on Form S-1, filed June 3, 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. 6 to the Registration Statement on Form S-1 (“Amendment No. 6”) filed with the Commission via EDGAR today. For your convenience, we are delivering a courtesy package, which includes four copies of Amendment No. 6, two of which have been marked to show changes from the Registration Statement.
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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