UNITED STATES


**SECURITIES
      AND EXCHANGE COMMISSION**




**WASHINGTON,
      D.C. 20549**




**FORM
      10-Q/A**




**(Amendment
      No.  1)**


(Mark
      one)




þ
            QUARTERLY
                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THESECURITIES
                EXCHANGE ACT OF 1934For
                the Quarterly Period ended **September 30,
                2007**ORo
            TRANSITION
                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THESECURITIES
                EXCHANGE ACT OF 1934For
                the transition period
                from
                __________ to ____________





Commission
      file number:  **000-50654**




**ICON
      Income Fund Ten, LLC**


(Exact
      name of registrant as specified in its charter)




**Delaware**
            
            **35-2193184**(State
                or other jurisdiction of incorporation or organization)
            
            (I.R.S.
                Employer Identification No.)**100
                Fifth Avenue, 4th
                Floor**
              **New
                York, New York**
            
            **10011-1505**(Address
                of principal executive offices)
            
            (Zip
                Code)





**(212)
      418-4700**


(Registrant’s
      telephone number, including area code)





Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be
      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
      the
      preceding 12 months (or for such shorter period that the registrant was required
      to file such reports), and (2) has been subject to such filing requirements
      for
      the past 90 days.


Yes
þ    No
      




Indicate
      by check mark whether the registrant is a large accelerated filer, an
      accelerated filer, or a non-accelerated filer.  See definition of
“accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange
      Act.


Large
      accelerated filer
                                                           Accelerated
      filer                                                        Non-accelerated
      filer  þ




Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


Yes
          No þ




Number
      of
      outstanding limited liability company shares of the Registrant on November
      30,
      2007 is 148,421.







**DOCUMENTS
      INCORPORATED BY REFERENCE**


None.














**Explanatory
      Note**





ICON
      Income Fund Ten, LLC is filing this Amendment No. 1 (the “Amendment”) to its
      Quarterly Report on Form 10-Q for the quarter ended September 30, 2007, filed
      with the Securities and Exchange Commission on November 14, 2007 (the “Original
      Filing”) solely for the purpose of revising its disclosure under Part I - Item
      4T. – Controls and Procedures, the complete text of which is contained herein.
      Except as discussed in this Explanatory Note, no other changes have been made
      to
      the Original Filing.











**PART
      I**





**Item
      4T. Controls and Procedures**





*Evaluation
      of disclosure controls and procedures*





In
      connection with the preparation of this Quarterly Report on Form 10-Q for the
      period ended September 30, 2007, as well as the financial statements and
      Quarterly Reports on Form 10-Q for the period ended September 30, 2007 for
      our
      Manager and our affiliates, our Manager carried out an evaluation, under the
      supervision and with the participation of the management of our Manager,
      including its Chief Executive Officer and the Principal Financial and Accounting
      Officer, of the effectiveness of the design and operation of our Manager’s
      disclosure controls and procedures as of the end of the period covered by this
      report pursuant to the Securities Exchange Act of 1934. Based on the foregoing
      evaluation, the Chief Executive Officer and the Principal Financial and
      Accounting Officer concluded that, for the reason described below, our Manager’s
      disclosure controls and procedures were not effective as of September 30, 2007
      to ensure that the reports that we filed or submit under the Securities Exchange
      Act of 1934 were recorded, processed, summarized and reported within the time
      periods specified in the SEC’s rules and forms.





While
      evaluating our Manager’s disclosure controls and procedures, our Manager
      recognized that greater internal controls were needed to aid in a more efficient
      closing of our financial statements, thereby requiring our Manager to
      hire additional skilled accounting staff.  Our Manager hired an
      additional accounting staff member during 2006 who is a certified public
      accountant and is experienced with public reporting
      entities.  Subsequently, in 2007, our Manager hired two additional
      senior accountants with more than 16 and 8 years of experience with public
      reporting entities, respectively.  Our Manager will continue to
      evaluate its disclosure controls and procedures to determine their effectiveness
      and adequacy and will take the steps necessary, in our Manager’s opinion, to
      ensure the adequacy of our Manager’s disclosure controls and procedures. 
Our Manager's Chief Executive Officer and Principal Financial and Accounting
      Officer believe that the Manager has addressed the internal control issue based
      on the hiring and integration of the additional personnel hired during 2006
      and
      2007; however, our Manager has determined that we should maintain the foregoing
      disclosure until the completion of the audit of our financial statements for
      the
      year ended December 31, 2007.





In
      designing and evaluating our Manager’s disclosure controls and procedures, our
      Manager recognized that disclosure controls and procedures, no matter how well
      conceived and operated, can provide only reasonable, not absolute, assurance
      that the objectives of the disclosure controls and procedures are met.  Our
      Manager’s disclosure controls and procedures have been designed to meet
      reasonable assurance standards. Disclosure controls and procedures cannot detect
      or prevent all error and fraud. Some inherent limitations in disclosure controls
      and procedures include costs of implementation, faulty decision-making, simple
      error and mistake. Additionally, controls can be circumvented by the individual
      acts of some persons, by collusion of two or more people, or by management
      override of the controls. The design of any system of controls is based, in
      part, upon certain assumptions about the likelihood of future events, and there
      can be no assurance that any design will succeed in achieving its stated goals
      under all anticipated and unanticipated future conditions. Over time, controls
      may become inadequate because of changes in conditions, or the degree of
      compliance with established policies or procedures.





Our
      Manager’s Chief Executive Officer and Principal Financial and Accounting Officer
      have determined that no weakness in disclosure controls and procedures had
      any
      material effect on the accuracy and completeness of our financial reporting
      and
      disclosure included in this report.
















**PART
      II**





**Item
      6. Exhibits**





31.1
            Rule
                13a-14(a)/15d-14(a) certifications.31.2
            Rule
                13a-14(a)/15d-14(a) certifications.32.1
            Certification
                pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the
                Sarbanes-Oxley Act of 2002.32.2
            Certification
                pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the
                Sarbanes-Oxley Act of 2002.












**SIGNATURES**





Pursuant
      to the requirements of Section 13 or 15(d) of the Securities Exchange Act of
      1934, the LLC has duly caused this report to be signed on its behalf by the
      undersigned, thereunto duly authorized.





ICON
      Income Fund Ten, LLC (Registrant) By its Manager, ICON Capital
      Corp.








*Date:
      December 11, 2007*





*/s/
      Thomas W. Martin*


Thomas
      W.
      Martin


Chairman,
      Chief Executive Officer and President of the Manager


(Principal
      Executive Officer)


ICON
      Capital Corp.


Manager
      of ICON Income Fund Ten, LLC





*Date:
      December 11, 2007*





*/s/Michael A. Reisner*


Michael
      A. Reisner


Director,
      Executive Vice President and Chief Financial Officer of the Manager


(Principal
      Financial and Accounting Officer)


ICON
      Capital Corp.


Manager
      of ICON Income Fund Ten, LLC