# EDGAR Filing Document

**Accession Number:** 0001995574
**File Stem:** 0001140361-25-033464
**Filing Date:** 2025-8
**Character Count:** 3372
**Document Hash:** bfa081d5ff74f5220e9d634e20a3740f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-033464.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0001140361-25-033464

**CONFORMED SUBMISSION TYPE**: DRSLTR

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250829

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Icon Energy Corp
- **CENTRAL INDEX KEY:** 0001995574
- **STANDARD INDUSTRIAL CLASSIFICATION:** DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** NY

**FILING VALUES:**
- **FORM TYPE:** DRSLTR

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 17TH KM NATIONAL ROAD
- **STREET 2:** ATHENS-LAMIA & FOINIKOS STR.
- **CITY:** NEA KIFISSIA, ATHENS
- **PROVINCE COUNTRY:** J3
- **ZIP:** 14564
- **BUSINESS PHONE:** 30 211 888 0200

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 17TH KM NATIONAL ROAD
- **STREET 2:** ATHENS-LAMIA & FOINIKOS STR.
- **CITY:** NEA KIFISSIA, ATHENS
- **PROVINCE COUNTRY:** J3
- **ZIP:** 14564

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| | ![](ny20054456x3_img01.jpg) <br>|
| O'Melveny & Myers LLP<br> 1301 Avenue of the Americas<br> 17th Floor<br> New York, NY 10019 | T: +1 212-326-2000<br> F: +1 212-326-2061<br> omm.com<br>|

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August 29, 2025

#### VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| **Re:** | **Icon Energy Corp., Inc.<br> Draft Registration Statement on Form F-1** |

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Ladies and Gentlemen:

On behalf of Icon Energy Corp., a foreign private issuer organized under the laws of the Republic of the Marshall Islands (the "**Company**"), we have confidentially submitted a draft Registration Statement on Form F-1 (the "**Draft Registration Statement**") for non-public review by the staff of the U.S. Securities and Exchange Commission (the "**Commission**"). The Draft Registration Statement relates to the offer and sale, from time to time, by YA II PN, Ltd., a Cayman Islands exempt limited company, of the Company's common shares.

The Draft Registration Statement is being submitted via EDGAR to the Commission for confidential non-public review pursuant to the procedures of the Commission. The Company confirms that it will publicly file its registration statement and nonpublic draft submission with respect to the proposed offering such that they are publicly available on the EDGAR system at least 48 hours prior to any requested effective time and date.

The Company confirms that it is an "Emerging Growth Company" as defined in the Jumpstart Our Business Startups Act.

Should you have any questions regarding this letter or the Draft Registration Statement, please do not hesitate to contact the undersigned, Jeeho Lee, of O'Melveny & Myers LLP, counsel to the Company, at (212) 326-2266 or jeeholee@omm.com.

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|:---|
| Sincerely, |
| /s/ Jeeho Lee |
| Jeeho Lee |
| O'Melveny & Myers LLP |

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cc: Ismini Panagiotidi, Chief Executive Officer, Icon Energy Corp.<br> Dennis Psachos, Chief Financial Officer, Icon Energy Corp.

Austin • Century City • Dallas • Houston • Los Angeles • Newport Beach • New York • San Francisco • Silicon Valley • Washington, DC<br> Beijing • Brussels • Hong Kong • London • Seoul • Shanghai • Singapore • Tokyo<br>

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