SEC Comment Letter for ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Sep 26, 2011
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: Sept. 26, 2011 · CIK: 0000813762 · Accession: 0000000000-11-057093
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-09516
Letter
Re: Icahn Enterprises L.P. Form 10-K for the fiscal year ended December 31, 2010 Filed March 8, 2011 File No. 001-09516 Dear Mr. Ragone: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
September 26, 2011 Via E-mail
Mr. Dominick Ragone Chief Financial Officer Icahn Enterprises L.P. 767 Fifth Avenue, Suite 4700 New York, New York 10153
/s/ Linda Cvrkel
Linda Cvrkel Branch Chief
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September 26, 2011 Via E-mail Mr. Dominick Ragone Chief Financial Officer Icahn Enterprises L.P. 767 Fifth Avenue, Suite 4700 New York, New York 10153 Re: Icahn Enterprises L.P. Form 10-K for the fiscal year ended December 31, 2010 Filed March 8, 2011 File No. 001-09516 Dear Mr. Ragone: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief