<SEC-DOCUMENT>0001104659-21-068865-index.html : 20210518
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<ACCEPTANCE-DATETIME>20210518163245
ACCESSION NUMBER:		0001104659-21-068865
CONFORMED SUBMISSION TYPE:	S-4
PUBLIC DOCUMENT COUNT:		27
FILED AS OF DATE:		20210518
DATE AS OF CHANGE:		20210518

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
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-256259
		FILM NUMBER:		21936493

	BUSINESS ADDRESS:	
		STREET 1:		16690 COLLINS AVE,
		STREET 2:		PH-1
		CITY:			SUNNY ISLES BEACH
		STATE:			FL
		ZIP:			33160
		BUSINESS PHONE:		(305) 422-4000

	MAIL ADDRESS:	
		STREET 1:		16690 COLLINS AVE,
		STREET 2:		PH-1
		CITY:			SUNNY ISLES BEACH
		STATE:			FL
		ZIP:			33160

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

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
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-256259-02
		FILM NUMBER:		21936495

	BUSINESS ADDRESS:	
		STREET 1:		16690 COLLINS AVE.
		STREET 2:		PH
		CITY:			SUNNY ISLES
		STATE:			FL
		ZIP:			33160
		BUSINESS PHONE:		305-422-4145

	MAIL ADDRESS:	
		STREET 1:		16690 COLLINS AVE.
		STREET 2:		PH
		CITY:			SUNNY ISLES
		STATE:			FL
		ZIP:			33160

	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

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
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-256259-01
		FILM NUMBER:		21936494

	BUSINESS ADDRESS:	
		STREET 1:		16690 COLLINS AVE,
		STREET 2:		PH
		CITY:			SUNNY ISLES
		STATE:			FL
		ZIP:			33160
		BUSINESS PHONE:		(305) 422-4000

	MAIL ADDRESS:	
		STREET 1:		16690 COLLINS AVE,
		STREET 2:		PH
		CITY:			SUNNY ISLES
		STATE:			FL
		ZIP:			33160

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE HOLDINGS L P
		DATE OF NAME CHANGE:	19980311
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-4
<SEQUENCE>1
<FILENAME>tm2116242-1_s4.htm
<DESCRIPTION>S-4
<TEXT>
Document 1 - file: tm2116242-1_s4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2116242d2_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: tm2116242d2_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2116242d2_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 3 - file: tm2116242d2_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>tm2116242d2_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 4 - file: tm2116242d2_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.1
<SEQUENCE>5
<FILENAME>tm2116242d2_ex25-1.htm
<DESCRIPTION>EXHIBIT 25.1
<TEXT>
Document 5 - file: tm2116242d2_ex25-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>6
<FILENAME>tm2116242d1_ex99-1.htm
<DESCRIPTION>EX-99.1
<TEXT>
Document 6 - file: tm2116242d1_ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>7
<FILENAME>tm2116242d1_ex99-2.htm
<DESCRIPTION>EX-99.2
<TEXT>
Document 7 - file: tm2116242d1_ex99-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>8
<FILENAME>tm2116242d1_ex99-3.htm
<DESCRIPTION>EX-99.3
<TEXT>
Document 8 - file: tm2116242d1_ex99-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>9
<FILENAME>tm2116242d1_ex99-4.htm
<DESCRIPTION>EX-99.4
<TEXT>
Document 9 - file: tm2116242d1_ex99-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.5
<SEQUENCE>10
<FILENAME>tm2116242d1_ex99-5.htm
<DESCRIPTION>EX-99.5
<TEXT>
Document 10 - file: tm2116242d1_ex99-5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.6
<SEQUENCE>11
<FILENAME>tm2116242d1_ex99-6.htm
<DESCRIPTION>EX-99.6
<TEXT>
Document 11 - file: tm2116242d1_ex99-6.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.7
<SEQUENCE>12
<FILENAME>tm2116242d1_ex99-7.htm
<DESCRIPTION>EX-99.7
<TEXT>
Document 12 - file: tm2116242d1_ex99-7.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.8
<SEQUENCE>13
<FILENAME>tm2116242d1_ex99-8.htm
<DESCRIPTION>EX-99.8
<TEXT>
Document 13 - file: tm2116242d1_ex99-8.htm

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<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>tm2116242d1-pc_01requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 14 - file: tm2116242d1-pc_01requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>tm2116242d1-pc_02requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 15 - file: tm2116242d1-pc_02requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>tm2116242d1-pc_03requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 16 - file: tm2116242d1-pc_03requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>tm2116242d1-pc_04requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 17 - file: tm2116242d1-pc_04requbwlr.jpg

</DOCUMENT>
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<TYPE>GRAPHIC
<SEQUENCE>18
<FILENAME>tm2116242d1-pc_05requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 18 - file: tm2116242d1-pc_05requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>19
<FILENAME>tm2116242d1-pc_06requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 19 - file: tm2116242d1-pc_06requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>20
<FILENAME>tm2116242d1-pc_07requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 20 - file: tm2116242d1-pc_07requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>21
<FILENAME>tm2116242d1-pc_08requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 21 - file: tm2116242d1-pc_08requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>22
<FILENAME>tm2116242d1-pc_09requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 22 - file: tm2116242d1-pc_09requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>23
<FILENAME>tm2116242d1-pc_10requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 23 - file: tm2116242d1-pc_10requbwlr.jpg

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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>24
<FILENAME>tm2116242d1-pc_11requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 24 - file: tm2116242d1-pc_11requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>25
<FILENAME>tm2116242d1-pc_12requbwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 25 - file: tm2116242d1-pc_12requbwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>26
<FILENAME>tm2116242d2_ex5-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 26 - file: tm2116242d2_ex5-1img001.jpg

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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>27
<FILENAME>tm2116242d2_ex5-1img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 27 - file: tm2116242d2_ex5-1img002.jpg

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