-----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, O+rjGEFxrlkoRIVxNmY8E8BG58yzX64qpSCCwXKUQlNhIZxPgRPI5v5F59TdhKJe yeGhOYTgdUBm/RMbYR7ymg== 0001144204-09-037035.txt : 20091105 0001144204-09-037035.hdr.sgml : 20091105 20090713161137 ACCESSION NUMBER: 0001144204-09-037035 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090713 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ICAHN ENTERPRISES L.P. CENTRAL INDEX KEY: 0000813762 STANDARD INDUSTRIAL CLASSIFICATION: INVESTORS, NEC [6799] IRS NUMBER: 133398766 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN REAL ESTATE PARTNERS L P DATE OF NAME CHANGE: 19920703 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.)

 
 
 

-----END PRIVACY-ENHANCED MESSAGE-----