How can i convert this code to LINQ

Question

private XmlDocument FilterRecords(XmlDocument responseXml, int noOfRecords) {
 XElement envelope = XElement.Parse(responseXml.OuterXml);
 XElement envelopeAdd = new XElement("searchResultsList");

 foreach(XElement xe in envelope.Elements().Elements()) {
  if (xe.Name.LocalName == "searchResultsList") {
   int count = 0;
   foreach(XElement childXe in xe.Elements()) {
    if (count < noOfRecords) {
     if (childXe.Name.LocalName == "searchResultsRecord") {
      envelopeAdd.Add(childXe);
      count++;
     }
    }
   }
  }
 }
}