SEC Comment Letter for ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Dec 30, 2019
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: Dec. 30, 2019 · CIK: 0000813762 · Accession: 0000000000-19-016828
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-235600
Letter
December 30, 2019 Keith Cozza President, Chief Executive Officer, and Director 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 19, 2019 File No. 333-235600 Dear Mr. Cozza: 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
Show Raw Text
December 30, 2019
Keith Cozza
President, Chief Executive Officer, and Director
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 19, 2019
File No. 333-235600
Dear Mr. Cozza:
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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing