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): March 3026, ~~2012~~2013 (March 25, 2013)

ICON Income Fund Eight B L.P. Liquidating Trust

(Exact Name of Registrant as Specified in Charter)


Delaware	333-37504	35-6911641
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

3 Park ~~Ave~~Avenue, 36th Floor New York, New York 10016

(Address of Principal Executive Offices)

____________________

(212) 418-4700

(Registrant’s telephone number, including area code)

(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~~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 March 3025, ~~2012~~2013, ICON ~~Capital~~Income ~~Corp~~Fund Eight B L.,P. Liquidating Trust (the ~~managing~~“Liquidating ~~trustee~~Trust”) distributed its 2012 Year End Liquidation Update (the “~~Managing~~Liquidation ~~Trustee~~Update”) ofto the broker-dealers who sold the original limited partnership interests in ICON Income Fund Eight B L.P. ~~Liquidating~~The ~~Trust (the "~~Liquidating Trust") ~~and~~will ~~NRAI~~distribute ~~Services, LLC,~~ the ~~resident~~Liquidation ~~trustee~~Update ~~(the~~to ~~“Resident Trustee”), amended~~ the Liquidating Trust's ~~Agreement~~beneficial ~~dated~~interest asholders ofon April ~~May 9~~4, ~~2011,~~2013. toA ~~extend~~copy of the ~~term~~Liquidation ofUpdate ~~the~~is ~~Liquidating~~being ~~Trust~~furnished ~~until~~as ~~December~~an ~~31,~~exhibit ~~2018~~hereto.

The ~~Liquidating~~information ~~Trust~~in ~~Agreement~~this ~~provides~~Report ~~that~~is ~~the~~provided ~~Liquidating~~under ~~Trust~~Item ~~would~~7.01 ~~terminate~~of ~~upon~~Form ~~the~~8-K ~~earliest~~and ofshall ~~(i)~~not abe ~~termination~~deemed ~~required~~“filed” byfor the ~~applicable~~purposes ~~laws~~ of ~~the~~Section ~~State~~18 of ~~Delaware, (ii)~~ the ~~termination~~Securities ~~due~~Exchange toAct ~~the distribution~~ of ~~all~~1934 ~~Liquidating Trust Assets as provided in Section 5.5,~~ or ~~(iii)~~otherwise ~~May~~subject 9,to ~~2016; provided, however, that~~ the ~~Managing~~liabilities ~~Trustee, in its discretion, could extend the existence~~ of ~~the Liquidating Trust to such later date as it may designate, if it determines~~ that ~~an extension is reasonably necessary to wind up the affairs of the Liquidating Trust~~section.

As Item a9.01 Financial ~~result~~Statements ofand the Managing Trustee’s determination that an extension was reasonably necessary to wind up the affairs of the Liquidating Trust, the term of the Liquidating Trust has been extended to December 31, 2018.Exhibits

The Liquidating Trust’s beneficial interest holders may request and receive a copy of this report by writing the Managing Trustee at ICON Capital Corp., 3 Park Avenue, 36th Floor, New York, NY 10016 or calling (212) 418-4700.

Amendment No. 1 to the Liquidating Trust Agreement is attached as Exhibit 99.1 to this report.

Item 9.01 Financial Statements and Exhibits.

(d) The following exhibit is furnished herewith:

99.1 ~~Amendment~~ 2012 ~~No.~~Year 1End toLiquidation ~~the Liquidating Trust Agreement dated March 30, 2012.~~Update

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the ~~Registrant~~registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	ICON INCOME FUND EIGHT B L.P. LIQUIDATING TRUST
	By: ICON CAPITAL CORP., its Managing Trustee
	By: ICON CAPITAL, LLC, its Managing Trustee
Dated: March 30, 2012	By: /s/ Michael A. Reisner
Dated: March 26, 2013	By: /s/ Michael A. Reisner
	Michael A. Reisner
	Co-President and Co-Chief Executive Officer

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