EXHIBIT 15.2
ACKNOWLEDGEMENT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
To the Partners of Icahn Enterprises L.P.
We are aware of the incorporation by reference in the Registration Statement (Form S-3) and related Prospectus of Icahn Enterprises L.P. of our reports listed below:
Our report dated April 28, 2011, relating to the unaudited consolidated interim financial statements of Federal-Mogul Corporation, included in Icahn Enterprises L.P.’s Form 10-Q for the quarter ended March 31, 2011 filed with the Securities and Exchange Commission on May 4, 2011;
Our report dated July 28, 2011, relating to the unaudited consolidated interim financial statements of Federal-Mogul Corporation, included in Icahn Enterprises L.P.’s Form 10-Q for the quarter ended June 30, 2011 filed with the Securities and Exchange Commission on August 9, 2011;
Our report dated October 27, 2011, relating to the unaudited consolidated interim financial statements of Federal-Mogul Corporation, included in Icahn Enterprises L.P.’s Form 10-Q for the quarter ended September 30, 2011 filed with the Securities and Exchange Commission on November 2, 2011.
/s/ Ernst & Young LLP
Detroit, Michigan
December 1, 2011
