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)~~: ~~January~~March 73, 2014 ~~(December 31, 2013)~~

ICON Income Fund Ten, ~~LLC~~Liquidating Trust

(Exact Name of Registrant as Specified in Charter)

Delaware		000-50654		3546-~~2193184~~7186984
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

	3 Park Avenue, 36th 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))

Item 8 7.01 Regulation ~~Other~~FD ~~Events.~~Disclosure

On ~~December~~March 313, ~~2013~~2014, ICON Income Fund Ten, ~~LLC~~Liquidating Trust (the ~~“LLC”~~"Liquidating Trust") ~~completed~~distributed ~~its~~the ~~liquidation~~2013 ~~and~~Third ~~dissolution~~Quarter ~~pursuant~~Portfolio toOverview a(the ~~Plan~~"Portfolio Overview") of ~~Liquidation~~ICON ~~and~~Income ~~Dissolution~~Fund Ten, LLC (the ~~“Plan”~~"LLC"), ~~which~~to ~~provided~~the ~~for~~broker-dealers who sold the ~~liquidation~~original ofmembership interests in the ~~assets~~LLC. The ~~of,~~Liquidating ~~and~~Trust will distribute the ~~dissolution~~Portfolio ofOverview to the Liquidating Trust's beneficial interest holders on or about March 3, 2014. A copy of the ~~LLC~~Portfolio Overview is being furnished as Exhibit 99.1 hereto.

InThe ~~furtherance~~information ofin ~~the~~this ~~Plan,~~Report ~~the~~is ~~LLC~~provided ~~entered~~under ~~into~~Item a7.01 ~~Liquidating Trust Agreement (the “Liquidating Trust Agreement”) with ICON Capital, LLC, the Manager~~ of ~~the~~Form ~~LLC,~~8-K asand ~~managing~~shall ~~trustee~~not ~~(the~~be deemed “~~Trustee~~filed”) offor the ~~ICON~~purposes ~~Income Fund Ten Liquidating Trust (the “Liquidating Trust”). As~~ of ~~December~~Section ~~31,~~18 ~~2013, each~~ of the ~~holders~~Securities ofExchange ~~shares~~Act of ~~limited~~1934 ~~liability~~or ~~company~~otherwise ~~interests~~subject into the ~~LLC~~liabilities ~~received~~of athat ~~pro rata beneficial interest in the Liquidating Trust in exchange for such holder’s interest in the LLC~~section.

InItem ~~accordance with the Plan and the Liquidating Trust Agreement, the LLC has transferred all of its remaining cash and other assets and all of its remaining liabilities to the Liquidating Trust~~9.01 Financial ~~Accordingly,~~Statements a certificate of cancellation terminating the LLC’s legal existence was filed with the Secretary of State of the State of Delaware on December 31, 2013. In addition, the LLC’s public reporting obligations with the U.S. Securities and ~~Exchange Commission (the “SEC”) (Forms 10-K, 10-Q and 8-K) ceased effective January 7, 2014.~~Exhibits

~~The~~(d) Liquidating Trust succeeded to the reporting obligations of the LLC, 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~~following ~~statements~~exhibit ~~contained~~is infurnished 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.herewith:

~~Item 9~~99.011 2013 Third ~~Financial~~Quarter Portfolio ~~Statements and Exhibits.~~Overview

(d) The following exhibits are furnished herewith:

10.1 Plan of Liquidation and Dissolution

10.2 Liquidating Trust Agreement

99.1 Letter to Investors dated January 7, 2014

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 INCOME FUND TEN, LLC
	ICON INCOME FUND TEN LIQUIDATING TRUST
		By: ICON CAPITAL, LLC, its Manager
	By: ICON CAPITAL, LLC, its Managing Trustee
Date:	January 7, 2014	By: /s/ Michael A. Reisner
Dated: March 3, 2014	By: /s/ Michael A. Reisner
	Michael A. Reisner	~~Michael A. Reisner~~
	Co-President and Co-Chief Executive Officer	~~Co-President and Co-Chief Executive Officer~~

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