Iceberg Theory is Hemingway’s unique writing theory. It presents readers how the most succinct writing style can create the strongest interaction. The thesis condensed the abstract concept of Iceberg Theory into concrete elements such as dialogues, wordings, sentence structure, narration, and etc. In order to assist people to understand the abstract implications and expressiveness of the theory. The analysis of the Iceberg Theory is carried out based on the short story Hills like White Elephants.