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8-K - 8-K - ICAHN ENTERPRISES L.P.iep8-k8912.htm


EXHIBIT 16.1
 

August 23, 2012
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated August 9, 2012, of Icahn Enterprises L.P. and are in agreement with the statements contained paragraphs 2, 3, 4 and 5 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP
Ernst & Young LLP