Last week, Carl Icahn called out eBay for declining his request to make public to shareholders all documents and records related to its 2009 sale of Skype.
Today, eBay told Re/code in a statement that it doesn't believe Icahn has legal grounds for his request.
"We don't believe he is legally entitled to what he has asked for," the company said in a statement. "But we told him that we will give him relevant documents if he signs a customary and standard confidentiality agreement. We have not heard back from him. Relevant facts about the Skype transaction are publicly available on our website for everyone to see."