** Icahn Enterprises LP IEP.O shares fall 2.1% to $15.56 premarket as co looks to raise equity
** Firm owned by billionaire investor Carl Icahn files to sell up to $400 mln depositary units in "at-the-market" offering program to be handled by Jefferies JEF.N
** IEP to use any proceeds from offering to fund potential acquisitions and other corp purposes
** Co has ~457.46 mln units outstanding for ~$7.6 bln market cap
** Last week, IEP settled SEC charges that Icahn for years failed to disclose pledging majority of firm's securities for billions in personal margin loans, together agreeing to pay $2 mln in penalties, U.S. regulators said
** Through Fri close, IEP units down 7.6% YTD. They ended 2022 at $50.65
(Lance Tupper is a Reuters market analyst. The views expressed are his own)
((lance.tupper@thomsonreuters.com
lance.tupper@tr.com 1-646-279-6380))