Attached files
| file | filename |
|---|---|
| 10-Q - ICAHN ENTERPRISES L.P. | v192194_10q.htm |
| EX-32.1 - ICAHN ENTERPRISES L.P. | v192194_ex32-1.htm |
| EX-31.1 - ICAHN ENTERPRISES L.P. | v192194_ex31-1.htm |
| EX-15.2 - ICAHN ENTERPRISES L.P. | v192194_ex15-2.htm |
| EX-32.2 - ICAHN ENTERPRISES L.P. | v192194_ex32-2.htm |
| EX-31.2 - ICAHN ENTERPRISES L.P. | v192194_ex31-2.htm |
Exhibit
15.1
To the
Partners of Icahn
Enterprises L.P.
We have
reviewed, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), the unaudited consolidated interim financial
statements of Icahn Enterprises L.P. and Subsidiaries as of June 30, 2010, and
for the three-month and six-month periods ended June 30, 2010 and 2009, as
indicated in our report dated August 4, 2010; because we did not perform an
audit, we expressed no opinion on that information.
We are
aware that our report referred to above, which is included in your Quarterly
Report on Form 10-Q for the quarter ended June 30, 2010 is incorporated by
reference in Registration Statements on Forms S-3 (File No. 333-158705,
effective May 17, 2010 and File No. 333-143930, effective December 31, 2007) and
Form S-4 (File No. 333-166139, effective June 21, 2010).
We also
are aware that the aforementioned report, pursuant to Rule 436(c) under the
Securities Act of 1933, is not considered a part of the Registration Statement
prepared or certified by an accountant within the meaning of Sections 7 and 11
of that Act.
/s/ Grant
Thornton, LLP
New York,
New York
August 4,
2010