CORRESP Filing
ICAHN ENTERPRISES L.P.
Date: Aug. 25, 2025 · CIK: 0000813762 · Accession: 0001104659-25-082628
AI Filing Summary & Sentiment
File numbers found in text: 333-289228
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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