<SEC-DOCUMENT>0001144204-12-055161.txt : 20130308
<SEC-HEADER>0001144204-12-055161.hdr.sgml : 20130308
<ACCEPTANCE-DATETIME>20121009123123
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-12-055161
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20121009

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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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>&nbsp;</B></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"><FONT STYLE="text-transform: uppercase"><B>Icahn
Enterprises Holdings L.P.</B></FONT></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">October 9, 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">Justin Dobbie</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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. 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; padding-right: 0; padding-left: 0"></TD><TD STYLE="width: 0.5in; padding-right: 0; padding-left: 0"><B>Re:</B></TD><TD STYLE="padding-right: 0; padding-left: 0"><B>Icahn Enterprises L.P.</B></TD></TR></TABLE>

<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; padding-right: 0; padding-left: 0"></TD><TD STYLE="width: 0.5in; padding-right: 0; padding-left: 0"></TD><TD STYLE="padding-right: 0; padding-left: 0"><B>Registration Statement on Form S-4</B></TD></TR></TABLE>

<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; padding-right: 0; padding-left: 0"></TD><TD STYLE="width: 0.5in; padding-right: 0; padding-left: 0"></TD><TD STYLE="padding-right: 0; padding-left: 0"><B>Filed September 5, 2012</B></TD></TR></TABLE>

<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; padding-right: 0; padding-left: 0"></TD><TD STYLE="width: 0.5in; padding-right: 0; padding-left: 0"></TD><TD STYLE="padding-right: 0; padding-left: 0"><B>File No. 333-183728 &amp; -01 to -02</B></TD></TR></TABLE>

<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">Dear Mr. Dobbie:</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;Company&rdquo;) hereby request acceleration of the effective date of the above-referenced Registration Statement on
Form S-4, File No. 333-183728 (the &ldquo;Registration Statement&rdquo;) so that it may become effective at 12:00 Noon Eastern
Time on Friday, October 12, 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">&#9;(a)&#9;should the United States Securities and Exchange
Commission (the &ldquo;Commission&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">&#9;(b)&#9;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">&#9;(c)&#9;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">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.25in; text-indent: -0.25in">&nbsp;</P>

<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; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; padding-right: 0; padding-left: 0"><FONT STYLE="text-transform: uppercase">Icahn
    Enterprises L.P.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="width: 5%; text-indent: 0in; padding-right: 0; padding-left: 0">By:</TD>
    <TD STYLE="width: 45%; text-indent: 0in; padding-right: 0; padding-left: 0">Icahn Enterprises G.P. Inc.,</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">its general partner</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;&nbsp;By:</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0; border-bottom: Black 1pt solid"> /s/ Peter Reck</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">Name: Peter Reck</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">Title: Chief Accounting Officer</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; padding-right: 0; padding-left: 0"><FONT STYLE="text-transform: uppercase">Icahn
    Enterprises Finance Corp.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;&nbsp;By:</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0; border-bottom: Black 1pt solid">/s/ Peter Reck</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">Name: Peter Reck</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">Title: Chief Accounting Officer</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; padding-right: 0; padding-left: 0"><FONT STYLE="text-transform: uppercase">Icahn
    Enterprises holdings L.P.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">By:</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">Icahn Enterprises G.P. Inc.,</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">its general partner</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;&nbsp;By:</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0; border-bottom: Black 1pt solid">/s/ Peter Reck</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">Name: Peter Reck</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; padding-right: 0; padding-left: 0">Title: Chief Accounting Officer</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.25in; text-indent: -0.25in">&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">&nbsp;</P>



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