SEC Comment Letter for ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Dec 2, 2014
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: Dec. 2, 2014 · CIK: 0000813762 · Accession: 0000000000-14-061202
AI Filing Summary & Sentiment
Reasoning
Letter
December 1, 2014 Via E -mail Keith Cozza Chief Executive Officer Icahn Enterprises L.P. Icahn Enterprises Holdings L.P. 767 Fifth Avenue, Suite 4700 New York, NY 10153
Re: Icahn Enterprises L.P. Icahn Enterprises Holdings L.P. Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed March 3 , 2014 File No. 1 -09516
Dear Mr. Cozza :
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 filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any perso n 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 filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/H. Roger Schwall
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December 1, 2014 Via E -mail Keith Cozza Chief Executive Officer Icahn Enterprises L.P. Icahn Enterprises Holdings L.P. 767 Fifth Avenue, Suite 4700 New York, NY 10153 Re: Icahn Enterprises L.P. Icahn Enterprises Holdings L.P. Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed March 3 , 2014 File No. 1 -09516 Dear Mr. Cozza : 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 filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any perso n 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 filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/H. Roger Schwall H. Roger Schwall Assistant Director