0001104659-21-094338.txt : 20210820 0001104659-21-094338.hdr.sgml : 20210820 20210721132506 ACCESSION NUMBER: 0001104659-21-094338 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210721 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ICAHN ENTERPRISES L.P. CENTRAL INDEX KEY: 0000813762 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 133398766 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16690 COLLINS AVE, STREET 2: PH-1 CITY: SUNNY ISLES BEACH STATE: FL ZIP: 33160 BUSINESS PHONE: (305) 422-4000 MAIL ADDRESS: STREET 1: 16690 COLLINS AVE, STREET 2: PH-1 CITY: SUNNY ISLES BEACH STATE: FL ZIP: 33160 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN REAL ESTATE PARTNERS L P DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ICAHN ENTERPRISES FINANCE CORP. CENTRAL INDEX KEY: 0001297337 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16690 COLLINS AVE. STREET 2: PH CITY: SUNNY ISLES STATE: FL ZIP: 33160 BUSINESS PHONE: 305-422-4145 MAIL ADDRESS: STREET 1: 16690 COLLINS AVE. STREET 2: PH CITY: SUNNY ISLES STATE: FL ZIP: 33160 FORMER COMPANY: FORMER CONFORMED NAME: Icahn Enterprises Finance Corp DATE OF NAME CHANGE: 20100412 FORMER COMPANY: FORMER CONFORMED NAME: American Real Estate Finance Corp. DATE OF NAME CHANGE: 20040715 CORRESP 1 filename1.htm

 

ICAHN ENTERPRISES L.P.

ICAHN ENTERPRISES FINANCE CORP.

16690 Collins Avenue, PH-1

Sunny Isles Beach, Florida 33160

  

July 21, 2021

 

VIA ELECTRONIC TRANSMISSION

 

Kevin Stertzel

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. and Icahn Enterprises Finance Corp.
  Registration Statement on Form S-3
  Filed July 14, 2021
  File No. 333-257902

 

Dear Mr. Stertzel:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Icahn Enterprises L.P. and Icahn Enterprises Finance Corp. hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3, File No. 333-257902, so that it may become effective at 4:00 pm Eastern Time on July 23, 2021, 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/ Ted Papapostolou
    Name: Ted Papapostolou
    Title: Chief Accounting Officer

   

  Icahn Enterprises Finance Corp.
   
  By:  /s/ Ted Papapostolou
    Name: Ted Papapostolou
    Title: Chief Accounting Officer

  

Signature Page to Acceleration Request