<SEC-DOCUMENT>0001104659-20-010643-index.html : 20200204
<SEC-HEADER>0001104659-20-010643.hdr.sgml : 20200204
<ACCEPTANCE-DATETIME>20200204161751
ACCESSION NUMBER:		0001104659-20-010643
CONFORMED SUBMISSION TYPE:	S-4/A
PUBLIC DOCUMENT COUNT:		17
FILED AS OF DATE:		20200204
DATE AS OF CHANGE:		20200204

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:		S-4/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-235600
		FILM NUMBER:		20573912

	BUSINESS ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE PARTNERS L P
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES HOLDINGS L.P.
		CENTRAL INDEX KEY:			0001034563
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				133398767
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-4/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-235600-01
		FILM NUMBER:		20573910

	BUSINESS ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE HOLDINGS L P
		DATE OF NAME CHANGE:	19980311

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES FINANCE CORP.
		CENTRAL INDEX KEY:			0001297337
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-4/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-235600-02
		FILM NUMBER:		20573911

	BUSINESS ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Icahn Enterprises Finance Corp
		DATE OF NAME CHANGE:	20100412

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	American Real Estate Finance Corp.
		DATE OF NAME CHANGE:	20040715
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-4/A
<SEQUENCE>1
<FILENAME>tv535013-s4a.htm
<DESCRIPTION>AMENDMENT TO S-4 REGISTRATION STATEMENT
<TEXT>
Document 1 - file: tv535013-s4a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>tv535013_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 2 - file: tv535013_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>tv535013_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 3 - file: tv535013_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>4
<FILENAME>tv535013_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 4 - file: tv535013_ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>5
<FILENAME>tv535013_ex99-2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 5 - file: tv535013_ex99-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>6
<FILENAME>tv535013_ex99-3.htm
<DESCRIPTION>EXHIBIT 99.3
<TEXT>
Document 6 - file: tv535013_ex99-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>7
<FILENAME>tv535013_ex99-4.htm
<DESCRIPTION>EXHIBIT 99.4
<TEXT>
Document 7 - file: tv535013_ex99-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.5
<SEQUENCE>8
<FILENAME>tv535013_ex99-5.htm
<DESCRIPTION>EXHIBIT 99.5
<TEXT>
Document 8 - file: tv535013_ex99-5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.6
<SEQUENCE>9
<FILENAME>tv535013_ex99-6.htm
<DESCRIPTION>EXHIBIT 99.6
<TEXT>
Document 9 - file: tv535013_ex99-6.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.7
<SEQUENCE>10
<FILENAME>tv535013_ex99-7.htm
<DESCRIPTION>EXHIBIT 99.7
<TEXT>
Document 10 - file: tv535013_ex99-7.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.8
<SEQUENCE>11
<FILENAME>tv535013_ex99-8.htm
<DESCRIPTION>EXHIBIT 99.8
<TEXT>
Document 11 - file: tv535013_ex99-8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>tv522304_w9-p1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 12 - file: tv522304_w9-p1.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>tv522304_w9-p2.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 13 - file: tv522304_w9-p2.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>tv522304_w9-p3.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 14 - file: tv522304_w9-p3.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>tv522304_w9-p4.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 15 - file: tv522304_w9-p4.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>tv522304_w9-p5.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 16 - file: tv522304_w9-p5.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>tv522304_w9-p6.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 17 - file: tv522304_w9-p6.jpg

</DOCUMENT>
</SEC-DOCUMENT>