SEC Comment Letter for ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Jan 9, 2018
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: Jan. 9, 2018 · CIK: 0000813762 · Accession: 0000000000-18-000773
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Reasoning
File numbers found in text: 333-222222
Letter
Mail Stop 3561 January 5, 2018 Keith Cozza Chief Executive Officer Icahn Enterprises L.P. 767 Fifth Avenue, Suite 4700 New York, NY 10153
Re: Icahn Enterprises L.P. Registration Statement on Form S-4 Filed December 21 , 2017 File No. 333-222222
Dear Mr. C ozza:
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Julie Griffith at 202-551-3267 with any questions.
Sincerely,
/s/ Justin Dobbie
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Mail Stop 3561 January 5, 2018 Keith Cozza Chief Executive Officer Icahn Enterprises L.P. 767 Fifth Avenue, Suite 4700 New York, NY 10153 Re: Icahn Enterprises L.P. Registration Statement on Form S-4 Filed December 21 , 2017 File No. 333-222222 Dear Mr. C ozza: This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Julie Griffith at 202-551-3267 with any questions. Sincerely, /s/ Justin Dobbie Justin Dobbie Legal Branch Chief Office of Transportation and Leisure