SEC Comment Letter for ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Sep 20, 2017
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: Sept. 20, 2017 · CIK: 0000813762 · Accession: 0000000000-17-033341
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-09516, 333-118021
Letter
Mail Stop 3561 September 20 , 2017 SungHwan Cho Chief Financial 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 Fiscal Year Ended December 31, 2016 Filed March 1, 2017 File No s. 001-09516 and 333-118021 -01
Dear Mr. Cho:
We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Melissa Raminpour
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Mail Stop 3561 September 20 , 2017 SungHwan Cho Chief Financial 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 Fiscal Year Ended December 31, 2016 Filed March 1, 2017 File No s. 001-09516 and 333-118021 -01 Dear Mr. Cho: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Melissa Raminpour Melissa Raminpour Branch Chief Office of Transportation and Leisure