SEC Comment Letter for ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Sep 10, 2019
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: Sept. 10, 2019 · CIK: 0000813762 · Accession: 0000000000-19-013346
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-233536
Letter
September 9, 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 Statement on Form S-4 Filed August 30, 2019 File No. 333-233536 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 Beverly Singleton at (202) 551-3328 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure
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September 9, 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 Statement on Form S-4
Filed August 30, 2019
File No. 333-233536
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 Beverly Singleton at (202) 551-3328 with any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure