SEC Company Response from ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Jul 13, 2009

ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: July 13, 2009 · CIK: 0000813762 · Accession: 0001144204-09-037035

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Referenced dates: April 28, 2009, June 23, 2009

Date

December 31, 2008

Author

Branch Chief

Form

CORRESP

Company

ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)

Letter

United States Securities and Exchange Commission Re: Icahn Enterprises L.P. Form 10-K for fiscal year ended December 31, 2008 Filed on March 4, 2009 File No. 1-9515

Dear Mr. Woody:

Reference is made to the comments of the Staff of the Securities and Exchange Commission (the “Commission”) in your follow-up letter dated June 23, 2009 with respect to the Annual Report on Form 10-K of Icahn Enterprises L.P., a Delaware limited partnership (the “Company”), for the fiscal year ended December 31, 2008.

We are writing to confirm our discussion on Tuesday, July 7, 2009 that, as you have requested, we will amend our 2008 Form 10-K with respect to items five, seven and eight of your initial comment letter dated April 28, 2009. We plan to file such amendment on or about August 4, 2009.

Please contact me should you have any questions or additional comments.

Very
truly yours,
/s/
Dominick Ragone

Show Raw Text

CORRESP
1
filename1.htm

    Unassociated Document

    July 13,
2009

    VIA
ELECTRONIC TRANSMISSION

    AND
OVERNIGHT COURIER

    Mr. Kevin
Woody

    Accounting
Branch Chief

    United
States Securities and Exchange Commission

    100 F
Street, N.E.

    Washington,
D.C.  20549

    Re:    Icahn
Enterprises L.P.

    Form 10-K
for fiscal year ended December 31, 2008

    Filed on
March 4, 2009

    File No.
1-9515

    Dear Mr.
Woody:

    Reference
is made to the comments of the Staff of the Securities and Exchange Commission
(the “Commission”) in your follow-up letter dated June 23, 2009 with respect to
the Annual Report on Form 10-K of Icahn Enterprises L.P., a Delaware limited
partnership  (the “Company”), for the fiscal year ended December 31,
2008.

    We are
writing to confirm our discussion on Tuesday, July 7, 2009 that, as you have
requested, we will amend our 2008 Form 10-K with respect to items five, seven
and eight of your initial comment letter dated April 28, 2009. We plan to file
such amendment on or about August 4, 2009.

    Please
contact me should you have any questions or additional comments.

    Very
truly yours,

    /s/
Dominick Ragone

    Dominick
Ragone

    Chief
Financial Officer

    Icahn
Enterprises G.P. Inc., the General Partner of

    Icahn
Enterprises L.P.

    Enclosures

              cc:

              Keith
      A. Meister (Icahn Enterprises
L.P.)

SecProbe.io