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                              May 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.
                                                            Draft Registration
Statement on Form F-1
                                                            Response dated
April 23, 2024
                                                            CIK No. 0001995574

       Dear Ismini Panagiotidi:

              We have reviewed your response letter to your amended draft
registration statement and
       have the following comment.

              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
       April 10, 2024 letter.

       Response letter dated April 23, 2024

       General

   1.                                                   We note your response
to prior comment 2, including your proposed draft disclosure
                                                        regarding your forum
selection provision. Please revise your disclosure to state whether
                                                        the provision is
intended to select the High Court of the Republic of the Marshall Islands
                                                        as the exclusive forum
for any derivative action alleging a violation of the Securities Act
                                                        or Exchange Act, if
permitted by law.
 Ismini Panagiotidi
FirstName
Icon EnergyLastNameIsmini Panagiotidi
             Corp.
Comapany
May  8, 2024NameIcon Energy Corp.
May 8,
Page 2 2024 Page 2
FirstName LastName
       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