SEC Comment Letter 0000000000-24-009754 to ICAHN ENTERPRISES L.P. (IEP)
ICAHN ENTERPRISES L.P.
Date: Aug. 27, 2024 · CIK: 0000813762 · Accession: 0000000000-24-009754
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281731
Letter
August 27, 2024 Andrew Teno Chief Executive Officer ICAHN ENTERPRISES L.P. 16690 Collins Avenue, PH-1 Sunny Isles Beach, FL 33160 Re:ICAHN ENTERPRISES L.P. Registration Statement on Form S-4 Filed on August 23, 2024 File No. 333-281731 Dear Andrew Teno: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Louis E. Rambo, Esq.
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August 27, 2024
Andrew Teno
Chief Executive Officer
ICAHN ENTERPRISES L.P.
16690 Collins Avenue, PH-1
Sunny Isles Beach, FL 33160
Re:ICAHN ENTERPRISES L.P.
Registration Statement on Form S-4
Filed on August 23, 2024
File No. 333-281731
Dear Andrew Teno:
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Louis E. Rambo, Esq.