**Exhibit 31.3**  

 

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**CERTIFICATION OF PRINCIPAL FINANCIAL ANDACCOUNTING OFFICER**

**PURSUANT TO SECTION 302 OF THESARBANES-OXLEY ACT OF 2002**

 

I,Nicholas A. Sinigaglia, certify that: 

 

1.      I have reviewed this QuarterlyReport on Form 10-Q of ICON Income Fund Ten, LLC;

 

2.      Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report; 

 

3.      Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periods presentedin this report; 

 

4.      I am responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) and internal control over financial reporting(as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrantand have: 

 

a.      designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to bedesigned under my supervision, to ensure that material information relating tothe registrant, including its consolidated subsidiaries, is made known to me byothers within those entities, particularly during the period in which thisreport is being prepared; 

 

b.      designed such internal controlover financial reporting, or caused such internal control over financialreporting to be designed under my supervision, to provide reasonable assuranceregarding the reliability of financial reporting and the preparation offinancial statements for external purposes in accordance with generallyaccepted accounting principles;

 

c.       evaluated the effectiveness of theregistrant's disclosure controls and procedures and presented in this report myconclusions about the effectiveness of the disclosure controls and procedures,as of the end of the period covered by this report based on such evaluation;and 

 

d.      disclosed in this report anychange in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscalquarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the registrant’s internal control over financial reporting; and 

 

5.      I have disclosed, based on my mostrecent evaluation of internal control over financial reporting, to theregistrant's auditors and the board of directors of ICON Capital, LLC (orpersons performing the equivalent functions): 

 

a.      all significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant's ability to record, process, summarize and report financialinformation; and

 

b.      any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the registrant's internal control over financial reporting.

 

Date: November 5, 2013

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/s/ Nicholas A. Sinigaglia

Nicholas A. Sinigaglia

Managing Director

(Principal Financial and AccountingOfficer) 

ICON Capital, LLC

 

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