Attached files
Exhibit
32.1
CERTIFICATION
OF CO-CHIEF EXECUTIVE OFFICER
PURSUANT
TO 18 U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002
I,
Michael A. Reisner, Co-Chief Executive Officer and Co-President of ICON
Capital Corp., the General Partner of the Registrant, in connection with the
Annual Report of ICON Income Fund Eight B L.P. (the “LP”) on Form 10-K for
the year ended December 31, 2009, as filed with the Securities and Exchange
Commission on the date hereof (the “Annual Report”) certify, pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:
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1.
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The
Annual Report fully complies with the requirements of
Section 13(a) or 15(d) of the Securities Exchange Act of
1934, as amended; and
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2.
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The information contained in the Annual Report fairly presents, in
all material respects, the financial condition and results of operations
of the LP.
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Date:
March 25, 2010
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/s/
Michael A. Reisner
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Michael
A. Reisner
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Co-Chief
Executive Officer and Co-President
ICON
Capital Corp.
General
Partner of ICON Income Fund Eight B
L.P.
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