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: 0001144204-19-045039
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-232711
Letter
United States Securities and Exchange Commission Division of Corporation Finance 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-3 File No. 333-232711
Dear Ms. Clark:
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-3, File No. 333-232711, as amended, so that it may become effective at 4:00 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.
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CORRESP
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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
Heather Clark
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-3
File
No. 333-232711
Dear Ms. Clark:
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-3, File No. 333-232711, as amended,
so that it may become effective at 4:00 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