SEC Company Response from ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — May 4, 2006
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: May 4, 2006 · CIK: 0000813762 · Accession: 0000950123-06-005760
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-126069
Letter
ACCELERATION REQUEST
American Real Estate Partners, L.P.
American Real Estate Finance Corp.
100 South Bedford Road
Mt. Kisco, NY 10549
(914) 242-7700
May 4, 2006
VIA FAX AND EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Charito A. Mittleman, Esq.
Division of Corporation Finance
Re: American Real Estate Partners, L.P.
American Real Estate Finance Corp.
Registration Statement on Form S-3 (File No. 333-126069)
Ladies and Gentlemen:
The undersigned hereby request acceleration of the effective date of the above-captioned Registration Statement be granted by the Commission in order that the Registration Statement shall become effective at 10:00 a.m. on Monday, May 8, 2006, or as soon thereafter as practicable.
The registrants hereby acknowledge that the disclosure in the above referenced filing is the responsibility of the registrants. The registrants acknowledge that staff comment or changes in response to staff comment in the proposed disclosure in the registration statement may not be asserted as a defense in any proceeding which may be brought by any person with respect to this matter. The registrants also represent to the Commission that should the Commission or the staff acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing and the registrants represent that they will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
(Remainder of page intentionally left blank. Signature page to follow)
Sincerely,
American Real Estate Partners,
L.P.
American Real Estate Finance Corp.
By: /s/
Jon F.
Weber
Jon F. Weber
Show Raw Text
CORRESP
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ACCELERATION REQUEST
American Real Estate Partners,
L.P.
American Real Estate Finance Corp.
100 South Bedford Road
Mt. Kisco, NY 10549
(914) 242-7700
May 4, 2006
VIA FAX AND EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Charito A. Mittleman, Esq.
Division of Corporation Finance
Re:
American Real Estate Partners, L.P.
American
Real Estate Finance Corp.
Registration
Statement on Form S-3 (File No. 333-126069)
Ladies and Gentlemen:
The undersigned hereby request acceleration of the effective date of the
above-captioned Registration Statement be granted by the Commission in order
that the Registration Statement shall become effective at 10:00 a.m. on Monday,
May 8, 2006, or as soon thereafter as practicable.
The registrants hereby acknowledge that the disclosure in the above
referenced filing is the responsibility of the registrants. The registrants
acknowledge that staff comment or changes in response to staff comment in the
proposed disclosure in the registration statement may not be asserted as a
defense in any proceeding which may be brought by any person with respect to
this matter. The registrants also represent to the Commission that should the
Commission or the staff acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action
with respect to the filing and the registrants represent that they will not
assert this action as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.
(Remainder of page intentionally left blank. Signature page to follow)
Sincerely,
American Real Estate Partners,
L.P.
American Real Estate Finance Corp.
By: /s/
Jon F.
Weber
Jon F. Weber
President and Chief Financial Officer
(Signature page to Acceleration Request for AREP Form S-3)