Icahn Enterprises L.P. IEP reported Wednesday that the U.S. regulatory agency contacted it on May 3 and requested information. This included materials regarding corporate governance, capitalization securities offerings, valuation, and corporate governance. The U.S. attorney’s office for the Southern District New York launched the investigation a day after a short-seller, Hindenburg Research, published a report that questioned the company’s value. Icahn responded by saying he stood by his public disclosures. Icahn stated in the 10-Q report that the company was cooperating with investigation. The U.S. Attorney’s office has made no claims.