ICON plc
South County Business Park
Leopardstown, Dublin 18, Ireland
Jim
Rosenberg
Senior
Assistant Chief Accountant
Division
of Corporation Finance
Securities
and Exchange Commission
100 F
Street, N.E.
Mail Stop
6010
Washington,
D.C. 20549
VIA OVERNIGHT MAIL AND
EDGAR
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Re:
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December 31,
2007 (File No. 333-08704)
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Dear Mr. Rosenberg:
ICON plc (the “Company”) has
received your letter dated September 4, 2008 (the “Comment Letter”)
setting forth the comments of the staff of the Securities and Exchange
Commission (the “Commission”) relating
to the Form 20-F for the fiscal year ended December 31, 2007 (File
No. 333-08704) filed by the Company with the
Commission.
The
Company initially received the Comment Letter via mail this morning (Irish time)
on November 20, 2008 and will endeavor to respond to the Comment Letter no
later than December 5, 2008.
If you
have any questions, please do not hesitate to contact me at
(011)-353-1-291-2000.
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By: /s/ Ciaran Murray
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Ciaran
Murray
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Chief
Financial Officer
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cc:
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William
J. Miller
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