SEC Comment Letter for ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Jun 20, 2012
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: June 20, 2012 · CIK: 0000813762 · Accession: 0000000000-12-032236
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-09516
Letter
June 20, 2012 Via Email Mr. SungHwan Cho Chief Financial Officer Icahn Enterprises L.P. 767 Fifth Avenue, Suite 4700 New York, NY 10153
Re: Icahn Enterprises L.P. Form 10-K for the year ended December 31, 2011 Filed March 12, 2012 File No. 001-09516
Dear Mr. Cho :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who a re responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
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June 20, 2012 Via Email Mr. SungHwan Cho Chief Financial Officer Icahn Enterprises L.P. 767 Fifth Avenue, Suite 4700 New York, NY 10153 Re: Icahn Enterprises L.P. Form 10-K for the year ended December 31, 2011 Filed March 12, 2012 File No. 001-09516 Dear Mr. Cho : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who a re responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief