 | Arent Fox LLP / Attorneys at Law Los Angeles, CA / New York, NY / San Francisco, CA / Washington, DC www.arentfox.com |
June 21, 2013
VIA EDGAR AND HAND DELIVERY
Ms. Pamela Long Division of Corporation Finance Mail Stop 46.31 U.S. Securities and Exchange Commission 100 First Street, N.E. Washington, D.C. 20549 | Deborah S. Froling Partner 202.857.6075 DIRECT 202.857.6395 FAX deborah.froling@arentfox.com |
| Re: | ICON ECI Fund Sixteen | |
| Amendment No. 4 to Registration Statement on Form S-1 | ||
| Filed June 21, 2013 | ||
| SEC File No. 333-185144 | ||
Dear Ms. Long:
Earlier today, our client, ICON ECI Fund Sixteen (the “Registrant”), filed via EDGAR Amendment No. 4 to the Registration Statement on Form S-1 (“Amendment No. 4”). For your convenience, we are delivering a courtesy package, which includes four copies of Amendment No. 4, 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 Michelle Ko, Senior Director, of ICON Investments at (646) 845-2571. The Registrant is hoping to go effective on Amendment No. 4 as soon as possible. Your continued assistance is greatly appreciated.
Sincerely,
/s/ Deborah S. Froling | |
Deborah S. Froling | |
Enclosures
| cc: | Blake Estes |
| Michelle Ko |
555 West Fifth Street, 48th Floor Los Angeles, CA 90013-1065 T213.629.7400F213.629.7401 | 1675 Broadway New York, NY 10019-5820 T212.484.3900F212.484.3990 | 55 Second Street, 21st Floor San Francisco, CA 94105-3470 T415.757.5500F415.757.5501 | 1717 K Street, NW Washington, DC 20036-5342 T202.857.6000 F202.857.6395 |