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SEC Company Response from ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762) (IEP) — Sep 18, 2019

ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)
Date: Sept. 18, 2019 · CIK: 0000813762 · Accession: 0001144204-19-045002

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File numbers found in text: 333-233536

Date
September 18, 2019
Author
Icahn Enterprises L.P.
Form
CORRESP
Company
ICAHN ENTERPRISES L.P. (IEP) (CIK 0000813762)

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 Filed August 30, 2019 File No. 333-233536

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. 333-233536, so that it may become effective at 2:00 p.m. Eastern Time on Friday, September 20, 2019, or as soon thereafter as practicable.

[signature page follows]

Very truly yours,
Icahn Enterprises L.P.

Show Raw Text
CORRESP
1
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

September 18, 2019

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

    Filed August 30, 2019

    File No. 333-233536

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. 333-233536, so that it
may become effective at 2:00 p.m. Eastern Time on Friday, September 20, 2019, 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