SEC Company Response from ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Feb 5, 2020
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: Feb. 5, 2020 · CIK: 0000813762 · Accession: 0001104659-20-011167
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-235600
Letter
United States Securities and Exchange Commission Division of Corporation Finance Re: Icahn Enterprises L.P., Icahn Enterprises Finance Corp. and Icahn Enterprises Holdings L.P. Registration Statement on Form S-4 Initially Filed December 19, 2019 File No. 333-235600
Dear Ms. Singleton:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Icahn Enterprises L.P., Icahn Enterprises Finance Corp. and Icahn Enterprises Holdings L.P. hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-4, File No. 333-235600, as amended, so that it may become effective at 3:00 p.m. Eastern Time on February 7, 2020, or as soon thereafter as practicable.
[Signature page follows]
Very truly yours,
Icahn Enterprises L.P.
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CORRESP
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filename1.htm
ICAHN ENTERPRISES
L.P.
ICAHN ENTERPRISES FINANCE CORP.
Icahn
Enterprises Holdings L.P.
767 Fifth Avenue – Suite 4700
New York, New York 10153
February 5, 2020
VIA ELECTRONIC TRANSMISSION
Beverly Singleton
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-1004
Re:
Icahn Enterprises L.P., Icahn Enterprises Finance Corp. and Icahn Enterprises Holdings L.P.
Registration Statement on Form S-4
Initially Filed December 19, 2019
File No. 333-235600
Dear Ms. Singleton:
Pursuant to Rule 461 of the Securities Act
of 1933, as amended, Icahn Enterprises L.P., Icahn Enterprises Finance Corp. and Icahn Enterprises Holdings L.P. hereby request
acceleration of the effective date of the above-referenced Registration Statement on Form S-4, File No. 333-235600, as amended,
so that it may become effective at 3:00 p.m. Eastern Time on February 7, 2020, or as soon thereafter as practicable.
[Signature page follows]
Very truly yours,
Icahn Enterprises L.P.
By:
Icahn Enterprises G.P. Inc.,
its general partner
By:
/s/ Peter Reck
Name:
Peter Reck
Title:
Chief Accounting Officer
Icahn Enterprises Finance Corp.
By:
/s/ Peter Reck
Name:
Peter Reck
Title:
Chief Accounting Officer
Icahn Enterprises holdings L.P.
By:
Icahn Enterprises G.P. Inc.,
its general partner
By:
/s/ Peter Reck
Name:
Peter Reck
Title:
Chief Accounting Officer
Signature Page to Acceleration Request