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                               February 8, 2024

       Ismini Panagiotidi
       Chief Executive Officer
       Icon Energy Corp.
       17th km National Road
       Athens-Lamia & Foinikos Str.
       14564, Nea Kifissia
       Athens, Greece

                                                        Re: Icon Energy Corp.
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted January
26, 2024
                                                            CIK No. 0001995574

       Dear Ismini Panagiotidi:

            We have reviewed your amended draft registration statement and have
the following
       comments.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

               After reviewing the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional
       comments. Unless we note otherwise, any references to prior comments are
to comments in our
       January 12, 2024 letter.

       Amendment No.1 to Draft Registration Statement on Form F-1

       Charter hire rates for dry bulk vessels are cyclical and volatile and
the dry bulk market remains
       significantly below its historic high, page 10

   1.                                                   We note your disclosure
that your Initial Vessel is currently time chartered at a floating
                                                        daily rate that is
linked to the Baltic Panamax Index. We also note your disclosure
                                                        regarding volatility of
the Baltic Dry Index. If material, please also provide such volatility
                                                        information regarding
the Baltic Panamax Index.
 Ismini Panagiotidi
FirstName
Icon EnergyLastNameIsmini Panagiotidi
             Corp.
Comapany8,NameIcon
February    2024    Energy Corp.
February
Page 2 8, 2024 Page 2
FirstName LastName
The International Dry Bulk Industry, page 58

2.       We note your response to prior comment 8, and reissue such comment in
part. Please
         revise to disclose the date of each of the charts provided on page 59
that you attribute to
         Braemar plc.
Executive Compensation, page 76

3.       Please provide updated compensation disclosure for the last full
financial year. Refer to
         Item 6.B of Form 20-F.
Index to the Consolidated Financial Statements, page F-1

4.       We note your audited financial statements are more than twelve months
old. Please tell us
         how you comply with Item 8.A.4 of Form 20-F or provide updated audited
financial
         statements as necessary. Refer to Instruction 2 to Item 8.A.4 of Form
20-F.
       Please contact Steve Lo at 202-551-3394 or Craig Arakawa at 202-551-3650
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Michael Purcell at 202-551-5351 or Laura Nicholson at 202-551-3584 with any
other questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Energy & Transportation
cc:      Filana Silberberg