-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WvbtBM2C9m8IDyAJiDTHjBHvifZT+eYe/LwIoq2NT5CUrK/WG5xALix701kfDHGI
 qu97anbHA/vPEpvsndLG0w==

<SEC-DOCUMENT>0000876661-10-000102.txt : 20100331
<SEC-HEADER>0000876661-10-000102.hdr.sgml : 20100331
<ACCEPTANCE-DATETIME>20100331123017
ACCESSION NUMBER:		0000876661-10-000102
CONFORMED SUBMISSION TYPE:	25-NSE
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100331
DATE AS OF CHANGE:		20100331
EFFECTIVENESS DATE:		20100331

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTORS, NEC [6799]
		IRS NUMBER:				133398766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		25-NSE
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09516
		FILM NUMBER:		10717462

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEW YORK STOCK EXCHANGE INC
		CENTRAL INDEX KEY:			0000876661
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY

	FILING VALUES:
		FORM TYPE:		25-NSE

	BUSINESS ADDRESS:	
		STREET 1:		11 WALL STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005
		BUSINESS PHONE:		212-656-2060

	MAIL ADDRESS:	
		STREET 1:		11 WALL STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005
</SEC-HEADER>
<DOCUMENT>
<TYPE>25-NSE
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE INC</entityName>
    </exchange>

    <issuer>
        <cik>813762</cik>
        <entityName>ICAHN ENTERPRISES L.P.</entityName>
        <fileNumber>001-09516</fileNumber>
        <address>
            <street1>767 Fifth Avenue, Sutie 4700</street1>
            <city>New York</city>
            <stateOrCountryCode>NY</stateOrCountryCode>
            <stateOrCountry>NEW YORK</stateOrCountry>
            <zipCode>10153</zipCode>
        </address>
        <telephoneNumber>(212) 702-4300</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>5% Cumulative Pay-In-Kind Redeemable Preferred Units (Representing Limited Partner Interests)</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(1)</ruleProvision>

    <signatureData>
        <signatureName>Edwin Mecabe</signatureName>
        <signatureTitle>Director</signatureTitle>
        <signatureDate>2010-03-31</signatureDate>
    </signatureData>
</notificationOfRemoval>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.25
<SEQUENCE>2
<FILENAME>ruleprovisionnotice.htm
<TEXT>
NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES

The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on April 12, 2010, pursuant to the provisions of Rule 12d2-2 (a).

[  X  ] 17 CFR 240.12d2-2(a)(1)  That the entire class of this security was called for redemption, maturity or retirement on March 31, 2010; appropriate notice thereof was given; funds sufficient for the payment of all such securities were deposited with an agency authorized to make such payment; and such funds were made available to security holders on March 31, 2010.

The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on March 31, 2010.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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