Exhibit 32.2

Certification  Pursuant  to Section  906 of the  Sarbanes-Oxley  Act of 2002 (18
U.S.C. ss.1350)

I,  Thomas W.  Martin,  Chief  Operating  Officer  and Chief  Financial  Officer
(Principal  Financial and Accounting Officer) of ICON Capital Corp., the Manager
of the Registrant,  in connection with the Quarterly Report of ICON Leasing Fund
Eleven,  LLC (the  "LLC") on Form 10-Q for the period  ended June 30,  2006,  as
filed with the  Securities  and  Exchange  Commission  on the date  hereof  (the
"Quarterly  Report") certify,  pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002, that, to the best of my knowledge:

1.   The Quarterly  Report fully complies with the requirements of Section 13(a)
     or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. ss.78m); and

2.   The information  contained in the Quarterly Report fairly presents,  in all
     material respects, the financial condition and results of operations of the
     LLC.


Dated: August 23, 2006

/s/ Thomas W. Martin
--------------------
Thomas W. Martin
Chief Operating Officer and Chief Financial Officer
(Principal Financial and Accounting Officer)
ICON Capital Corp.
Manager of ICON Leasing Fund Eleven, LLC