Icahn Enterprises (IEP) 8-K Changes in Registrant's Certifying Accountant

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