SEC Comment Letter for ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Jul 26, 2019
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: July 26, 2019 · CIK: 0000813762 · Accession: 0000000000-19-011565
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-232711
Letter
July 26, 2019 Jesse Lynn General Counsel Icahn Enterprises L.P. 767 Fifth Avenue, Suite 4700 New York, New York 10153 Re:Icahn Enterprises L.P. Registration Statment on Form S-3 Filed July 18, 2019 File No. 333-232711 Dear Mr. Lynn: 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 Heather Clark at 202-551-3624 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure
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July 26, 2019
Jesse Lynn
General Counsel
Icahn Enterprises L.P.
767 Fifth Avenue, Suite 4700
New York, New York 10153
Re:Icahn Enterprises L.P.
Registration Statment on Form S-3
Filed July 18, 2019
File No. 333-232711
Dear Mr. Lynn:
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 Heather Clark at 202-551-3624 with any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure