ICON Leasing Fund Twelve, LLC (NASDAQ:ICCVL) Files An 8-K Other Events

Item8.01 Other Events

On December 31, 2016, ICON Leasing Fund Twelve, LLC (the Company)
completed its liquidation and dissolution to a Plan of
Liquidation and Dissolution (the Plan), which provided for the
liquidation of the assets of, and the dissolution of, the
Company.

In furtherance of the Plan, the Company entered into a
Liquidating Trust Agreement (the Liquidating Trust Agreement)
with ICON Capital, LLC, the Manager of the Company, as managing
trustee (the Trustee) of the ICON Leasing Fund Twelve Liquidating
Trust (the Liquidating Trust). As of December 31, 2016, each of
the holders of shares of limited liability company interests in
the Company received a pro rata beneficial interest in the
Liquidating Trust in exchange for such holders interest in the
Company.

In accordance with the Plan and the Liquidating Trust Agreement,
the Company has transferred all of its remaining cash and other
assets and all of its remaining liabilities to the Liquidating
Trust. Accordingly, a certificate of cancellation terminating the
Companys legal existence was filed with the Secretary of State of
the State of Delaware and was effective on December 31, 2016.In
addition, the Companys public reporting obligations with the U.S.
Securities and Exchange Commission (the SEC) (Forms 10-K, 10-Q
and 8-K) ceased effective January 5, 2017.

The Liquidating Trust succeeded to the reporting obligations of
the Company, and, subject to the receipt of no-action relief from
the SEC, will continue to prepare and file with the SEC annual
reports showing the assets and liabilities of the Liquidating
Trust at the end of each calendar year and the receipts and
disbursements of the Trustee with respect to the Liquidating
Trust for the period and will describe the changes in the assets
of the Liquidating Trust and the actions taken by the Trustee
during the period.The financial statements contained in the
annual report will be prepared in accordance with generally
accepted accounting principles; however, the financial statements
will not be audited by a registered public accounting firm.The
Liquidating Trust will also file current reports under cover of
Form 8-K to disclose any material events required by such form.

Item 9.01 Financial Statements and Exhibits.