<SEC-DOCUMENT>0001144204-12-015695.txt : 20120503
<SEC-HEADER>0001144204-12-015695.hdr.sgml : 20120503
<ACCEPTANCE-DATETIME>20120316171252
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-12-015695
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20120316

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 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

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:		445 HAMILTON AVENUE
		STREET 2:		SUITE 1210
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10601
		BUSINESS PHONE:		914-614-7000

	MAIL ADDRESS:	
		STREET 1:		445 HAMILTON AVENUE
		STREET 2:		SUITE 1210
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10601

	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:		100 SOUTH BEDFORD ROAD
		CITY:			MT. KISCO
		STATE:			NY
		ZIP:			10549
		BUSINESS PHONE:		914-242-7700

	MAIL ADDRESS:	
		STREET 1:		100 SOUTH BEDFORD ROAD
		CITY:			MT. KISCO
		STATE:			NY
		ZIP:			10549

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	American Real Estate Finance Corp.
		DATE OF NAME CHANGE:	20040715
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ICAHN ENTERPRISES L.P.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ICAHN ENTERPRISES FINANCE CORP.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">767 Fifth Avenue &ndash; Suite 4700</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">New York, New York 10153</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">March 16, 2012</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VIA ELECTRONIC TRANSMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Loan Lauren P. Nguyen</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Special Counsel<BR>
United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C.&nbsp;&nbsp;20549-1004</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><FONT STYLE="color: black"><B>Icahn Enterprises L.P., Icahn Enterprises Finance Corp. and Icahn Enterprises Holdings L.P. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Registration Statement on Form S-4 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Filed January 20, 2012 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>File No. 333-179109</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ms. Nguyen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">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. (collectively,
the &ldquo;<U>Company</U>&rdquo;) hereby request acceleration of the effective date of the above-referenced Registration Statement
on Form S-4, File No. 333-179109 (the &ldquo;<U>Registration Statement</U>&rdquo;) so that it may become effective at 12:00 noon
Eastern Time on Tuesday, March 20, 2012, or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company hereby acknowledges that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;should the United States Securities and Exchange
Commission (the &ldquo;<U>Commission</U>&rdquo;) or its staff, acting pursuant to delegated authority, declare the Registration
Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the action of the Commission or its staff, acting
pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full
responsibility for the accuracy and adequacy of the disclosure in the Registration Statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;it may not assert staff comments and the declaration
of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of
the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">ICAHN ENTERPRISES L.P.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none; width: 50%">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none; width: 3%">By:</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none; width: 32%">Icahn Enterprises G.P. Inc.,</TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">its general partner</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">By:</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none; border-bottom: Black 1pt solid">/s/ Daniel
    A. Ninivaggi&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">Name: Daniel A. Ninivaggi</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">Title: President and Principal Executive Officer</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">ICAHN ENTERPRISES FINANCE CORP.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">By:</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none; border-bottom: Black 1pt solid">/s/ Daniel
    A. Ninivaggi&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">Name: Daniel A. Ninivaggi</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">Title: President and Principal Executive Officer</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">ICAHN ENTERPRISES HOLDINGS L.P.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">By:</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">Icahn Enterprises G.P. Inc.,</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">its general partner</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">By:</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none; border-bottom: Black 1pt solid">/s/ Daniel
    A. Ninivaggi&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">Name: Daniel A. Ninivaggi</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; tab-stops: lined 3.25in 6.0in; text-autospace: none">Title: President and Principal Executive Officer</TD></TR>
</TABLE>
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