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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001144204-10-061771.txt : 20101117
<SEC-HEADER>0001144204-10-061771.hdr.sgml : 20101117
<ACCEPTANCE-DATETIME>20101117161709
ACCESSION NUMBER:		0001144204-10-061771
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20101115
ITEM INFORMATION:		Completion of Acquisition or Disposition of Assets
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20101117
DATE AS OF CHANGE:		20101117

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09516
		FILM NUMBER:		101200029

	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>
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
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2.01. COMPLETION OF ACQUISITION OR DISPOSITION OF ASSETS</font></div>
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L.P. (&#8220;Icahn Enterprises&#8221;), through its Investment Management segment, purchased
an additional 668,000 shares of common stock (&#8220;Tropicana Shares&#8221;) of Tropicana
Entertainment Inc., or Tropicana.&#160;&#160;As a result of this purchase, the
Investment Management segment holds, in the aggregate, 13,538,446 Tropicana
Shares, representing approximately 51.5% of the outstanding Tropicana
Shares.&#160;&#160;Prior to this acquisition, the Investment Management segment
held a 48.9% equity interest in Tropicana.</font></a></font></div>
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Tropicana&#8217;s financial results effective November 15,
2010.</font></font><br></div><br>
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9.01 FINANCIAL STATEMENTS AND EXHIBITS</font></div>
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financial statements required by this Item are not being filed herewith. To the
extent such information is required by this Item, it will be filed by amendment
to this Current Report on Form 8-K not later than 71 days after the date on
which this Current Report on Form 8-K is required to be filed.</font></div>
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forma financial information required by this Item is not being filed herewith.
To the extent such information is required by this Item, it will be filed by
amendment to this Current Report on Form 8-K not later than 71 days after the
date on which this Current Report on Form 8-K is required to be
filed.</font></div><br>
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Securities Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly
authorized.</font></font></div>
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                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; COLOR: #000000">By:&#160;</font></font></div>
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      Ragone</font></font></div>
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                  <td align="left" valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
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Ragone</font></font></div>
                    <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; COLOR: #000000">Chief Financial
      Officer</font></font></div>
                  </td>
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