----

----

----

| ICON INCOME FUND EIGHT B L.P.,a Delaware limited partnershipBy: ICON CAPITAL CORP.,  its general partner By:  /s/Michael A. Reisner                                             Michael A. Reisner           Co-President and Co-Chief Executive Officer   | CALIFORNIA BANK & TRUST,a California banking corporation By:           /s/J. Michael SullivanName:           J. Michael SullivanTitle:           Vice President and Relationship Manager                                                                                                                                                                                                   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  ICON INCOME FUND NINE, LLC,a Delaware limited liability companyBy: ICON CAPITAL CORP., its manager By:  /s/Michael A. Reisner                                             Michael A. Reisner           Co-President and Co-Chief Executive Officer   |  ICON LEASING FUND ELEVEN, LLC,a Delaware limited liability companyBy:  ICON CAPITAL CORP., its manager By:  /s/Michael A. Reisner                                             Michael A. Reisner           Co-President and Co-Chief Executive Officer |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |

| ICON INCOME FUND TEN, LLC,a Delaware limited liability companyBy:  ICON CAPITAL CORP., its manager By:  /s/Michael A. Reisner                                             Michael A. Reisner           Co-President and Co-Chief Executive Officer  | ICON EQUIPMENT AND CORPORATE INFRASTRUCTURE FUND FOURTEEN, L.P., a Delaware limited partnershipBy: ICON GP 14, LLC,  its general partnerBy: ICON Capital Corp., its manager By:  /s/Michael A. Reisner                                             Michael A. Reisner           Co-President and Co-Chief Executive Officer |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |

| ICON LEASING FUND TWELVE, LLC, a Delaware limited liability companyBy: ICON CAPITAL CORP., its manager By:  /s/Michael A. Reisner                                             Michael A. Reisner           Co-President and Co-Chief Executive Officer |   |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|

|  2 |
|---------|

----