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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON D.C. 20549 DIVISION OF CORPORATION FINANCE July 8 2008 Via Facsimile 212 688-1158 and U.S. Mail Jesse Lynn Esq. ICAHN CAPITAL LP 767 Fifth Avenue 47th Floor New York NY 10153 RE Yahoo Inc. Definitive Additional Soliciting Materials filed July 7 2008 by Carl C.
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