0001144204-19-045039.txt : 20191022 0001144204-19-045039.hdr.sgml : 20191022 20190918155156 ACCESSION NUMBER: 0001144204-19-045039 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190918 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: 767 FIFTH AVENUE STREET 2: SUITE 4600 CITY: NEW YORK STATE: NY ZIP: 10153 BUSINESS PHONE: 212-702-4300 MAIL ADDRESS: STREET 1: 767 FIFTH AVENUE STREET 2: SUITE 4600 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

  

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