On May 30, 2017, ICON Capital, LLC (the “Managing Trustee”), the managing trustee of ICON Leasing Fund Twelve Liquidating Trust (the “Fund”), retained ABN AMRO Securities (USA) LLC as its financial advisor to assist the Managing Trustee and the Fund in identifying, evaluating and executing a potential sale of certain shipping and offshore energy assets currently included within the Fund’s investment portfolio. The Fund, however, cannot assure that the identification or evaluation to be performed will result in any specific sale transaction or series of transactions.