SEC Comment Letter for ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Jun 12, 2013
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: June 12, 2013 · CIK: 0000813762 · Accession: 0000000000-13-031960
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-09516, 333-118021
Letter
June 12 , 2013 Via E-Mail Mr. SungHwan Cho Chief Financial Officer Icahn Enterprises L.P. Icahn Enterprises Holdings L.P. 767 Fifth Avenue Suite 4700 New York, New York 10153 Icahn Enterprises Holdings L.P. Form 10-K for the year ended December 31, 2012 Filed February 27, 2013 File No. 333-118021 -01
Re: Icahn Enterprises L.P. Form 10-K for the year ended December 31 , 2012 Filed March 15 , 2013 File No. 001-09516
Dear Mr. Cho:
We have completed our review of your filing. 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 filings and the company ma y 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 are responsible for the accuracy and adequacy of the disclosure in the fil ings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
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June 12 , 2013 Via E-Mail Mr. SungHwan Cho Chief Financial Officer Icahn Enterprises L.P. Icahn Enterprises Holdings L.P. 767 Fifth Avenue Suite 4700 New York, New York 10153 Re: Icahn Enterprises L.P. Form 10-K for the year ended December 31 , 2012 Filed March 15 , 2013 File No. 001-09516 Icahn Enterprises Holdings L.P. Form 10-K for the year ended December 31, 2012 Filed February 27, 2013 File No. 333-118021 -01 Dear Mr. Cho: We have completed our review of your filing. 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 filings and the company ma y 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 are responsible for the accuracy and adequacy of the disclosure in the fil ings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief