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CORRESP Filing

ICAHN ENTERPRISES L.P.
Date: Aug. 25, 2025 · CIK: 0000813762 · Accession: 0001104659-25-082628

Offering / Registration Process

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File numbers found in text: 333-289228

Date
August 25, 2025
Author
Icahn Enterprises L.P.
Form
CORRESP
Company
ICAHN ENTERPRISES L.P.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation Washington, D.C. 20549- 7010 Attention: Irene Barberena-Meissner and Daniel Morris Re: Icahn Enterprises L.P. Registration Statement on Form S-3 ( File No. 333-289228)

Dear Ms. Barberena-Meissner and Mr. Morris:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Icahn Enterprises L.P. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-289228) so that it may become effective at 4:00 p.m. Eastern Time on August 26, 2025, or as soon thereafter as practicable.

Very truly yours,
Icahn Enterprises L.P.

Show Raw Text
CORRESP
 1
 filename1.htm

 Icahn
Enterprises L.P.

 16690 Collins Avenue, PH-1

 Sunny Isles Beach, FL 33160

 August 25, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Energy & Transportation

 100 F Street, N.E.

 Washington, D.C. 20549- 7010

 Attention: Irene Barberena-Meissner and Daniel Morris

 Re:
 Icahn Enterprises L.P.

 Registration Statement on Form S-3
( File No. 333-289228)

 Dear Ms. Barberena-Meissner and Mr. Morris:

 Pursuant to Rule 461 of the Securities Act
of 1933, as amended, Icahn Enterprises L.P. hereby requests acceleration of the effective date of the above-referenced Registration
Statement on Form S-3 (File No. 333-289228) so that it may become effective at 4:00 p.m. Eastern Time on August 26,
2025, or as soon thereafter as practicable.

 Very truly yours,

 Icahn Enterprises L.P.

 By:
 /s/ Andrew Teno

 Name:
 Andrew Teno

 Title:
 President and Chief Executive Officer