-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VkZogmxEHDbzNWTbO62GQlWmj9UfjGUJ6lmfI3ZwkTQYSkuZOWkMac3khlqZrFKu HOzAis6HuAZFW6LNCjND8A== 0001144204-07-033225.txt : 20070622 0001144204-07-033225.hdr.sgml : 20070622 20070622162557 ACCESSION NUMBER: 0001144204-07-033225 CONFORMED SUBMISSION TYPE: DEL AM PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070622 DATE AS OF CHANGE: 20070622 EFFECTIVENESS DATE: 20070622 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN REAL ESTATE PARTNERS L P CENTRAL INDEX KEY: 0000813762 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS FABRICATED TEXTILE PRODUCTS [2390] IRS NUMBER: 133398766 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: DEL AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-143930 FILM NUMBER: 07936773 BUSINESS ADDRESS: STREET 1: 767 FIFTH AVENUE STREET 2: SUITE 4700 CITY: NEW YORK, STATE: NY ZIP: 10153 BUSINESS PHONE: (212) 702-4300 MAIL ADDRESS: STREET 1: 767 FIFTH AVENUE STREET 2: SUITE 4700 CITY: NEW YORK, STATE: NY ZIP: 10153 DEL AM 1 v079157_del-am.htm Unassociated Document
American Real Estate Partners, L.P.
767 Fifth Avenue, Suite 4700
New York, New York 10153
 

 
June 22, 2007
 
VIA EDGAR
H. Christopher Owings
Assistant Director
Division of Corporate Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
 
Re:
American Real Estate Partners, L.P.
 
Registration Statement on Form S-3
 
Registration No. 333-143930
 
Dear Mr. Owings,
 
On behalf of American Real Estate Partners, L.P. (the “Company”), a Delaware limited partnership, we hereby specifically incorporate into the facing page of the Registration Statement on Form S-3, filed by the Company on June 21, 2007, the following language pursuant to Rule 473 of the Securities Act of 1933, as amended:
 
“The registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said  Section 8(a), may determine.”
 
We respectfully request that additional comments, if any, in connection with the subject filing be directed to Julie M. Allen at Proskauer Rose LLP, 1585 Broadway, New York, New York 10036 (fax: 212-969-2900).
 
Very truly yours,
 
/s/ Andrew R. Skobe                      
Chief Financial Officer
 

 
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