# EDGAR Filing Document

**Accession Number:** 0000813762
**File Stem:** 0001104659-25-082886
**Filing Date:** 2025-8
**Character Count:** 3038
**Document Hash:** 3c8edba433c65eb27564afdfd85d2146
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-082886.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0001104659-25-082886

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250826

**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

Jefferies LLC

520 Madison Avenue

New York, New York 10022

August 26, 2025

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| Attention: | Irene Barberena-Meissner |
|  | Daniel Morris |
|  | Division of Corporation Finance |
|  | Office of Energy & Transportation |

---

**Re: Icahn Enterprises L.P.**

**Registration Statement on Form S-3**

**File No. 333-289228**

**Acceleration Request**

**Requested Date: August 26, 2025**

**Requested Time: 4:00 P.M. Eastern Time**

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "**Act**"), we hereby join in the request of Icahn Enterprises L.P. (the "**Company**") for acceleration of the effective date of the above-referenced Registration Statement, requesting effectiveness as of 4:00 P.M., Eastern Time, on August 26, 2025, or at such later time as the Company or its outside counsel, Proskauer Rose LLP, may request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

*[Signature Page Follows]*

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| JEFFERIES LLC | JEFFERIES LLC |
| By: | /s/ Michael Magarro |
| Name: | Michael Magarro |
| Title: | Managing Director |

---

*[Signature Page to Underwriters' Acceleration Request]*