EX-15.2 3 iepex152_93011.htm
EXHIBIT 15.2
To the Partners of Icahn Enterprises L.P.
We are aware of the inclusion in Icahn Enterprises L.P.'s Form 10-Q for the quarter ended September 30, 2011 and the incorporation by reference in the Registration Statement (Form S-3 No. 333-158705) of Icahn Enterprises L.P. of our report dated October 27, 2011 relating to the unaudited consolidated interim financial statements of Federal-Mogul Corporation that are included in Federal-Mogul Corporation's Form 10-Q for the quarter ended September 30, 2011.
/s/ Ernst & Young LLP
Detroit, Michigan
November 2, 2011