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MCDERMOTT, WILL & EMERY
75 State Street
Boston, Massachusetts 02109
617-345-5000
Telecopier: 617-345-5077
February 23, 1998
VIA EDGAR
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: ICON HOLDINGS CORP. (THE "COMPANY")
Ladies and Gentlemen:
On behalf of the Company, in order to prevent premature effectiveness, this
letter is to withdraw the registration statement filed on Form 8-A under the
Securities Exchange Act of 1934 by the Company on December 18, 1997 (File
No. 0-23519). The Company intends to file a new registration statement on
Form 8-A sometime next month in connection with the initial public offering of
its common stock.
If you have any questions regarding the foregoing, please contact me
directly at 617-345-5034.
Very truly yours,
/s/ David A. Cifrino
David A. Cifrino
cc: Mr. Beaufort J. B. Clarke
John L. Lee, Esq.
Adolfo R. Garcia, Esq.
Michael T. Edsall, Esq.
