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- S-4 Registration of securities issued in business combination transactions
- 5.1 EX-5.1
- 12.1 EX-12.1
- 15.1 EX-15.1
- 15.2 EX-15.2
- 15.3 EX-15.3
- 15.4 EX-15.4
- 15.5 Exhibit 15.5
- 23.1 EX-23.1
- 23.2 EX-23.2
- 23.3 EX-23.3
- 23.4 EX-23.4
- 23.5 Exhibit 23.5
- 23.6 Exhibit 23.6
- 25.1 EX-25.1
- 99.1 Letter of Transmittal
- 99.2 EX-99.2
- 99.3 EX-99.3
- 99.4 EX-99.4
- 22 Mar 17 Registration of securities issued in business combination transactions
- 28 Mar 14 Registration of securities issued in business combination transactions
- 1 Oct 13 Registration of securities issued in business combination transactions (amended)
- 27 Sep 13 Registration of securities issued in business combination transactions
- 3 Oct 12 Registration of securities issued in business combination transactions (amended)
- 5 Sep 12 Registration of securities issued in business combination transactions
- 14 Mar 12 Registration of securities issued in business combination transactions (amended)
EXHIBIT 15.5
With respect to the registration statement on Form S-4 of Icahn Enterprises L.P., Icahn Enterprises Finance Corp., and Icahn Enterprises Holdings L.P., we acknowledge our awareness of the incorporation by reference therein of our report, dated August 2, 2013 related to our review of financial information of CVR Energy, Inc. as of June 30, 2013 and for the three-month and six-month period then ended, included in the Icahn Enterprises L.P. and Icahn Enterprises Holdings L.P. joint Quarterly Report on Form 10-Q for the quarter ended June 30, 2013 and joint Form 8-K dated September 25, 2013.
Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is not considered part of a registration statement prepared or certified by an independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 or 11 of the Act.
/s/KPMG LLP
Houston, Texas
September 25, 2013