<html>
<head>
<title>body.htm</title>
<!--Licensed to: ICON Investments
    Document created using EDGARfilings PROfile 4.3.3.1
    Copyright 1995 - 2017 Summit Financial Printing, LLC.  All rights reserved.-->
</head>
<body style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 11pt" bgcolor="#ffffff">
<div>
<div>
<hr style="TEXT-ALIGN: center; WIDTH: 100%; COLOR: black" size="2" noshade="noshade">
</div>

<hr style="TEXT-ALIGN: center; WIDTH: 100%; COLOR: black" size="2" noshade="noshade">
<div>&#160;</div>

<div><br>
</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 12pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">UNITED STATES</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 12pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">SECURITIES AND EXCHANGE COMMISSION</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 12pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">WASHINGTON, D.C.&#160;&#160;20549</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">____________________</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 12pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">FORM 8-K</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">CURRENT REPORT</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">Pursuant to Section 13 or 15(d) of the</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">Securities Exchange Act of 1934</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt"><font style="FONT-WEIGHT: bold">Date of Report</font> (Date of earliest event reported):&#160;<font style="FONT-WEIGHT: bold">December 12</font><font style="FONT-WEIGHT: bold">, 2017</font></div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">&#160;</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 18pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">ICON Leasing Fund Eleven Liquidating Trust</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">&#160;(Exact Name of Registrant as Specified in Charter)</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<table style="WIDTH: 100%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" id="9cf6445a09264aa08a868ff6081dc4f8" cellspacing="0" cellpadding="0">
<tr>
<td style="BORDER-BOTTOM: black 2px solid; WIDTH: 27%" valign="top">
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">Delaware</div>
</td>
<td style="PADDING-BOTTOM: 2px; WIDTH: 2%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt; FONT-WEIGHT: bold" valign="top">&#160;</td>
<td style="BORDER-BOTTOM: black 2px solid; WIDTH: 27%" valign="top">
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">000-51916</div>
</td>
<td style="PADDING-BOTTOM: 2px; WIDTH: 2%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt; FONT-WEIGHT: bold" valign="top">&#160;</td>
<td style="BORDER-BOTTOM: black 2px solid; WIDTH: 27%" valign="top">
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">81-7008656</div>
</td>
</tr>

<tr>
<td style="WIDTH: 27%" valign="top">
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 11pt">(State or Other Jurisdiction of </font><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 11pt">Incorporation)</font></div>
</td>
<td style="WIDTH: 2%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160;</td>
<td style="WIDTH: 27%" valign="top">
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 11pt">(Commission </font><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 11pt">File Number)</font></div>
</td>
<td style="WIDTH: 2%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160;</td>
<td style="WIDTH: 27%" valign="top">
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 11pt">(I.R.S. Employer </font><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 11pt">Identification No.)</font></div>
</td>
</tr>
</table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div>
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div style="TEXT-ALIGN: center">
<table style="WIDTH: 100%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" id="1602f078b95547c2b7194f5ff2c8cde0" cellspacing="0" cellpadding="0" bgcolor="white">
<tr>
<td style="TEXT-ALIGN: center; PADDING-BOTTOM: 2px; WIDTH: 31%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</td>
<td style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: center; WIDTH: 38%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 11pt; FONT-WEIGHT: bold">3 Park Avenue, 36<font style="DISPLAY: inline; FONT-SIZE: 70%; VERTICAL-ALIGN: text-top">th</font> Floor</font>

<div style="TEXT-ALIGN: center; FONT-FAMILY: times new roman; FONT-SIZE: 11pt; FONT-WEIGHT: bold">New York, New York 10016</div>
</td>
<td style="TEXT-ALIGN: center; PADDING-BOTTOM: 2px; WIDTH: 31%">&#160;</td>
</tr>

<tr>
<td style="TEXT-ALIGN: center; WIDTH: 31%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</td>
<td style="TEXT-ALIGN: center; WIDTH: 38%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;&#160;<font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 11pt">(Address of Principal Executive Offices)</font></td>
<td style="TEXT-ALIGN: center; WIDTH: 31%">&#160;</td>
</tr>
</table>
</div>

<div>
<div>&#160;</div>

<div style="TEXT-ALIGN: center">
<div style="TEXT-ALIGN: center">
<table style="WIDTH: 100%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" id="735bb40c8d964d9ab6923093818b3193" cellspacing="0" cellpadding="0" bgcolor="white">
<tr>
<td style="TEXT-ALIGN: center; PADDING-BOTTOM: 2px; WIDTH: 31%">&#160;</td>
<td style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: center; WIDTH: 38%">
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">(212) 418-4700</div>
</td>
<td style="TEXT-ALIGN: center; PADDING-BOTTOM: 2px; WIDTH: 31%">&#160;</td>
</tr>

<tr>
<td style="TEXT-ALIGN: center; WIDTH: 31%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</td>
<td style="TEXT-ALIGN: center; WIDTH: 38%">
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">(Registrant&#8217;s telephone number, including area code)</div>
</td>
<td style="TEXT-ALIGN: center; WIDTH: 31%">&#160;</td>
</tr>
</table>
</div>

<div>&#160;</div>
</div>
</div>
</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div style="TEXT-ALIGN: center">
<table style="WIDTH: 100%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" id="e94d2fa897e943639c167e3159ca67c6" cellspacing="0" cellpadding="0" bgcolor="white">
<tr>
<td style="TEXT-ALIGN: center; PADDING-BOTTOM: 2px; WIDTH: 31%">&#160;</td>
<td style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: center; WIDTH: 38%">
<div style="TEXT-ALIGN: center; FONT-FAMILY: times new roman; FONT-SIZE: 11pt; FONT-WEIGHT: bold">Not applicable</div>
</td>
<td style="TEXT-ALIGN: center; PADDING-BOTTOM: 2px; WIDTH: 31%">&#160;</td>
</tr>

<tr>
<td style="TEXT-ALIGN: center; WIDTH: 31%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;</td>
<td style="TEXT-ALIGN: center; WIDTH: 38%">
<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">&#160;(Former name or former address, if changed since last report)</div>
</td>
<td style="TEXT-ALIGN: center; WIDTH: 31%">&#160;</td>
</tr>
</table>
</div>

<div style="TEXT-ALIGN: center">&#160;</div>
</div>
</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Registrant under any of the following provisions (see General Instruction A.2. below):</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">&#160;</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">[&#160;&#160;] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">[&#160;&#160;] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">[&#160;&#160;] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">[&#160;&#160;] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">&#160;</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; WIDTH: 100%; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 8pt; MARGIN-RIGHT: 0pt">
<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">&#160;</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt">Emerging growth company [ ]</div>

<div style="FONT-SIZE: 11pt"><br>
</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]</div>
</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">&#160;</div>

<div>
<div style="TEXT-INDENT: 0pt; WIDTH: 100%; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" id="PGBRK">
<div id="FTR">
<div style="TEXT-ALIGN: left; WIDTH: 100%; FONT-FAMILY: Times New Roman; COLOR: #000000; FONT-SIZE: 8pt" id="GLFTR"></div>
</div>

<div style="PAGE-BREAK-AFTER: always" id="PN">
<div style="TEXT-ALIGN: center; WIDTH: 100%; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt"></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" size="2" noshade="noshade">
</div>
</div>

<div id="HDR">
<div style="TEXT-ALIGN: right; WIDTH: 100%; FONT-FAMILY: Times New Roman; COLOR: #000000; FONT-SIZE: 8pt" id="GLHDR"></div>
</div>
</div>
</div>

<div>&#160;</div>

<div style="TEXT-ALIGN: left; DISPLAY: block; FONT-FAMILY: Times New Roman; FONT-SIZE: 11pt; FONT-WEIGHT: bold">
<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">Item 7.01. Regulation FD Disclosure</div>

<div style="FONT-SIZE: 11pt"><br>
</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt; FONT-WEIGHT: normal">
<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-BOTTOM: 10pt; FONT-SIZE: 11pt">On or about December 12, 2017, ICON Capital, LLC, the managing trustee of the Registrant (the "Managing Trustee"), will notify the registered representatives of the beneficial owners of the Registrant that all collateral underlying the Registrant's remaining portfolio assets were sold and the Registrant will be dissolved and terminated on December 26, 2017. Subsequent to the satisfaction of certain expenses and obligations of the Registrant, there will be no remaining cash proceeds for distribution to beneficial owners of the Registrant. <font style="BACKGROUND-COLOR: #ffffff; FONT-FAMILY: 'Times New Roman', Times, serif">The Managing Trustee will notify the beneficial owners of the Registrant of the termination by letter. A copy of the notice to the registered representatives of the beneficial owners of the Registrant, which includes a copy of the letter to be sent to the beneficial owners of the Registrant, is attached hereto as Exhibit 99.1.</font></div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-BOTTOM: 10pt; FONT-SIZE: 10pt">
<div style="TEXT-ALIGN: left; TEXT-INDENT: -9pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-LEFT: 9pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold">Item 8.01. Other Events</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">&#160;</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">
<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt; FONT-WEIGHT: normal"><font style="FONT-FAMILY: 'Times New Roman', Times, serif">All collateral underlying the Registrant's remaining portfolio assets were sold.&#160;Subsequent to the satisfaction of certain expenses and obligations of the Registrant, there will be no remaining cash proceeds for distribution to beneficial owners of the Registrant. &#160;The Registrant will be dissolved and terminated on December 26</font><font style="FONT-FAMILY: 'Times New Roman', Times, serif">, 2017 and its reporting obligations to the U.S. Securities and Exchange Commission will cease on such date</font>.</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: normal">&#160;</div>
</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt; FONT-WEIGHT: bold">
<div style="TEXT-ALIGN: left; TEXT-INDENT: -9pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-LEFT: 9pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold">Item 9.01. Financial Statements and Exhibits</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: -9pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-LEFT: 9pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold">&#160;</div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: -9pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-LEFT: 9pt; FONT-SIZE: 11pt; FONT-WEIGHT: normal">(d<font style="FONT-SIZE: 11pt">) The following exhibit is furnished herewith:</font></div>

<div style="TEXT-ALIGN: left; TEXT-INDENT: -9pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-LEFT: 9pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold">&#160;</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 11pt; FONT-WEIGHT: normal"><a href="ex99-1.htm">99.1&#160;&#160;&#160;&#160;&#160; <font style="BACKGROUND-COLOR: #ffffff; FONT-FAMILY: 'Times New Roman', Times, serif">Notice to the registered representatives of the beneficial owners of the Registrant, which includes a copy of the letter to be sent to the beneficial owners of the Registrant, dated </font>December 12, 2017<font style="BACKGROUND-COLOR: #ffffff; FONT-FAMILY: 'Times New Roman', Times, serif">.</font></a></div>
</div>
</div>
</div>
</div>

<div style="TEXT-ALIGN: center; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 18pt; FONT-SIZE: 11pt; FONT-WEIGHT: bold; MARGIN-RIGHT: 0pt">SIGNATURES</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><br>
</div>

<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt; DISPLAY: block; FONT-FAMILY: Times New Roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>

<div>
<table style="WIDTH: 100%; FONT-FAMILY: times new roman; FONT-SIZE: 10pt" id="e4f4e1e9a1744cb3a232fc6eed36e16f" cellspacing="0" cellpadding="0">
<tr>
<td style="WIDTH: 52%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
<td style="WIDTH: 48%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
</tr>

<tr>
<td style="WIDTH: 52%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
<td style="WIDTH: 48%" valign="top" align="left">
<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">ICON&#160;LEASING FUND&#160;ELEVEN LIQUIDATING TRUST</div>
</td>
</tr>

<tr style="HEIGHT: 14px">
<td style="WIDTH: 52%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
<td style="WIDTH: 48%" valign="top" align="left">
<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">By:&#160;&#160;ICON CAPITAL, LLC, its Managing Trustee</div>
</td>
</tr>

<tr>
<td style="WIDTH: 52%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
<td style="WIDTH: 48%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
</tr>

<tr>
<td style="WIDTH: 52%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
<td style="WIDTH: 48%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
</tr>

<tr>
<td style="WIDTH: 52%" valign="top" align="left">
<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">Dated:&#160;December 12, 2017</div>
</td>
<td style="WIDTH: 48%" valign="top" align="left">
<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 0pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">By<font style="DISPLAY: inline">: <font style="TEXT-DECORATION: underline">/s/ Michael A. Reisner</font></font><font style="TEXT-DECORATION: underline">&#160;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
</td>
</tr>

<tr>
<td style="WIDTH: 52%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
<td style="WIDTH: 48%" valign="top" align="left">
<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 18pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">Michael A. Reisner</div>
</td>
</tr>

<tr>
<td style="WIDTH: 52%; FONT-FAMILY: times new roman; FONT-SIZE: 11pt" valign="top">&#160; </td>
<td style="WIDTH: 48%" valign="top" align="left">
<div style="TEXT-ALIGN: left; TEXT-INDENT: 0pt; DISPLAY: block; FONT-FAMILY: times new roman; MARGIN-LEFT: 18pt; FONT-SIZE: 11pt; MARGIN-RIGHT: 0pt">Co-President and Co-Chief Executive Officer</div>
</td>
</tr>
</table>
</div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block">&#160;</div>

<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" id="PGBRK">
<div id="FTR">
<div style="TEXT-ALIGN: left; WIDTH: 100%; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt" id="GLFTR"></div>
</div>

<div style="WIDTH: 100%" id="PN">
<div style="TEXT-ALIGN: center; WIDTH: 100%; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt"></div>

<div style="TEXT-ALIGN: center; WIDTH: 100%">
<hr style="COLOR: black" size="2" noshade="noshade">
</div>
</div>

<div id="HDR">
<div style="TEXT-ALIGN: right; WIDTH: 100%; FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt" id="GLHDR"></div>
</div>
</div>
</div>
</body>
</html>
[{"type": "8-K", "sequence": "1", "filename": "body.htm", "secsgml_size_bytes": 22110}]
{"company-data": {"conformed-name": "ICON LEASING FUND ELEVEN, LLC", "cik": "0001312910", "assigned-sic": "7359", "irs-number": "201979428", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-51916", "film-number": "171252722"}, "business-address": {"street1": "3 PARK AVENUE", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10016", "phone": "2124184700"}, "mail-address": {"street1": "3 PARK AVENUE", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10016"}, "former-company": {"former-conformed-name": "ICON Leasing Fund Eleven, LLC", "date-changed": "20041228"}}
body.htm
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549
____________________
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report
(Date of earliest event reported):
December 12
, 2017
ICON Leasing Fund Eleven Liquidating Trust
(Exact Name of Registrant as Specified in Charter)
Delaware
000-51916
81-7008656
(State or Other Jurisdiction of
Incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification No.)
3 Park Avenue, 36
th
Floor
New York, New York 10016
(Address of Principal Executive Offices)
(212) 418-4700
(Registrant's telephone number, including area code)
Not applicable
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Registrant under any of the following provisions (see General Instruction A.2. below):
[  ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[  ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[  ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company [ ]
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]
Item 7.01. Regulation FD Disclosure
On or about December 12, 2017, ICON Capital, LLC, the managing trustee of the Registrant (the "Managing Trustee"), will notify the registered representatives of the beneficial owners of the Registrant that all collateral underlying the Registrant's remaining portfolio assets were sold and the Registrant will be dissolved and terminated on December 26, 2017. Subsequent to the satisfaction of certain expenses and obligations of the Registrant, there will be no remaining cash proceeds for distribution to beneficial owners of the Registrant.
The Managing Trustee will notify the beneficial owners of the Registrant of the termination by letter. A copy of the notice to the registered representatives of the beneficial owners of the Registrant, which includes a copy of the letter to be sent to the beneficial owners of the Registrant, is attached hereto as Exhibit 99.1.
Item 8.01. Other Events
All collateral underlying the Registrant's remaining portfolio assets were sold. Subsequent to the satisfaction of certain expenses and obligations of the Registrant, there will be no remaining cash proceeds for distribution to beneficial owners of the Registrant.  The Registrant will be dissolved and terminated on December 26
, 2017 and its reporting obligations to the U.S. Securities and Exchange Commission will cease on such date
.
Item 9.01. Financial Statements and Exhibits
(d
) The following exhibit is furnished herewith:
99.1
Notice to the registered representatives of the beneficial owners of the Registrant, which includes a copy of the letter to be sent to the beneficial owners of the Registrant, dated
December 12, 2017
.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
ICON LEASING FUND ELEVEN LIQUIDATING TRUST
By:  ICON CAPITAL, LLC, its Managing Trustee
Dated: December 12, 2017
By
:
/s/ Michael A. Reisner
Michael A. Reisner
Co-President and Co-Chief Executive Officer