0001104659-20-011167.txt : 20200310 0001104659-20-011167.hdr.sgml : 20200310 20200205150910 ACCESSION NUMBER: 0001104659-20-011167 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200205 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 CITY: SUNNY ISLES STATE: FL ZIP: 33160 BUSINESS PHONE: (305) 422-4000 MAIL ADDRESS: STREET 1: 16690 COLLINS AVE, STREET 2: PH CITY: SUNNY ISLES 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 HOLDINGS L.P. CENTRAL INDEX KEY: 0001034563 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 133398767 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) 422-4000 MAIL ADDRESS: STREET 1: 16690 COLLINS AVE, STREET 2: PH CITY: SUNNY ISLES STATE: FL ZIP: 33160 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN REAL ESTATE HOLDINGS L P DATE OF NAME CHANGE: 19980311 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.

Icahn Enterprises Holdings L.P.

767 Fifth Avenue – Suite 4700

New York, New York 10153

  

February 5, 2020

 

VIA ELECTRONIC TRANSMISSION

 

Beverly Singleton

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-4
  Initially Filed December 19, 2019
  File No. 333-235600

 

Dear Ms. Singleton:

 

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-4, File No. 333-235600, as amended, so that it may become effective at 3:00 p.m. Eastern Time on February 7, 2020, 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