<SEC-DOCUMENT>0000928475-11-000300.txt : 20111209
<SEC-HEADER>0000928475-11-000300.hdr.sgml : 20111209
<ACCEPTANCE-DATETIME>20111209105613
ACCESSION NUMBER:		0000928475-11-000300
CONFORMED SUBMISSION TYPE:	25
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20111209
DATE AS OF CHANGE:		20111209
EFFECTIVENESS DATE:		20111209

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				133398766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		25
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09516
		FILM NUMBER:		111252384

	BUSINESS ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE PARTNERS L P
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>25
<SEQUENCE>1
<FILENAME>iepf25120911.txt
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 25

                  NOTIFICATION OF REMOVAL FROM LISTING AND/OR
                    REGISTRATION UNDER SECTION 12(b) OF THE
                        SECURITIES EXCHANGE ACT OF 1934

                                               Commission  File  Number:  1-9516


                         Issuer: ICAHN ENTERPRISES L.P.
                       Exchange: New York Stock Exchange
               (Exact name of Issuer as specified in its charter,
        and name of Exchange where security is listed and/or registered)

        767 Fifth Avenue, Suite 4700, New York, NY 10153, (212) 702-4300
              (Address, including zip code, and telephone number,
         including area code, of Issuer's principal executive offices)

            Depositary Units Representing Limited Partner Interests
                      (Description of class of securities)

Please  place  an  X  in  the box to designate the rule provision relied upon to
strike  the  class  of  securities  from  listing  and  registration:

[ ] 17 CFR 240.12d2-2(a)(1)

[ ] 17 CFR 240.12d2-2(a)(2)

[ ] 17 CFR 240.12d2-2(a)(3)

[ ] 17 CFR 240.12d2-2(a)(4)

[ ] Pursuant to 17 CFR 240.12d2-2(b), the Exchange has complied with its rules
    to strike the class of securities from listing and/or withdraw registration
    on the Exchange.

[X] Pursuant to 17 CFR 240.12d2-2(c), the Issuer has complied with the rules of
    the Exchange and the requirements of 17 CFR 240.12d2-2(c) governing the
    voluntary withdrawal of the class of securities from listing and
    registration on the Exchange.

Pursuant  to  the  requirements  of  the  Securities Exchange Act of 1934, Icahn
Enterprises  L.P.  certifies  that  it has reasonable grounds to believe that it
meets  all  of  the  requirements  for  filing  the  Form 25 and has caused this
notification  to  be  signed  on  its  behalf by the undersigned duly authorized
person.

December 9, 2011        By: /s/ Dominick Ragone          Chief Financial Officer
----------------            -------------------          -----------------------
     Date                           Name                          Title
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>