# EDGAR Filing Document

**Accession Number:** 0000813762
**File Stem:** 0001104659-25-082628
**Filing Date:** 2025-8
**Character Count:** 2194
**Document Hash:** bd6b36a21db9ceccb5688cb3643376af
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-082628.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0001104659-25-082628

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250825

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ICAHN ENTERPRISES L.P.
- **CENTRAL INDEX KEY:** 0000813762
- **STANDARD INDUSTRIAL CLASSIFICATION:** PETROLEUM REFINING [2911]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 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

**Icahn Enterprises L.P.**

16690 Collins Avenue, PH-1

Sunny Isles Beach, FL 33160

August 25, 2025

**VIA EDGAR**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549- 7010

Attention: Irene Barberena-Meissner and Daniel Morris

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| | |
|:---|:---|
| **Re:** | **Icahn Enterprises L.P.** |
|  | **Registration Statement on Form S-3** (**File No. 333-289228)** |

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Dear Ms. Barberena-Meissner and Mr. Morris:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Icahn Enterprises L.P. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-289228) so that it may become effective at 4:00 p.m. Eastern Time on August 26, 2025, or as soon thereafter as practicable.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Icahn Enterprises L.P.** | **Icahn Enterprises L.P.** | **Icahn Enterprises L.P.** |
| By: | /s/ Andrew Teno | /s/ Andrew Teno |
|  | Name: | Andrew Teno |
|  | Title: | President and Chief Executive Officer |

---