0001104659-22-082012.txt : 20220823 0001104659-22-082012.hdr.sgml : 20220823 20220722162500 ACCESSION NUMBER: 0001104659-22-082012 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220722 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) 422-4100 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 CORRESP 1 filename1.htm

Icahn Enterprises L.P.

16690 Collins Avenue, PH-1

Sunny Isles Beach, FL 33160

July 22, 2022

VIA EDGAR

Gregory Herbers

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549- 7010

Re:

Icahn Enterprises L.P.

Registration Statement on Form S-3 (File No. 333- 266174)

Dear Mr. Herbers:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Comtech Telecommunications Corp. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333- 266174) so that it may become effective at 4:00 p.m. Eastern Time on July 26, 2022, or as soon thereafter as practicable.

Very truly yours,

Icahn Enterprises L.P.

By:	/s/ David Willetts
	Name:	David Willetts
	Title:	Chief Executive Officer