<SEC-DOCUMENT>0001144204-11-013333.txt : 20110308
<SEC-HEADER>0001144204-11-013333.hdr.sgml : 20110308
<ACCEPTANCE-DATETIME>20110307214511
ACCESSION NUMBER:		0001144204-11-013333
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20110307
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20110308
DATE AS OF CHANGE:		20110307

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:		11670320

	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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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt">Pursuant to Section 13 or 15(d) of the</font> <font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt">Securities Exchange Act of 1934</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">Date: <a name="V141912_8K_HTM_TAB2"><!--EFPlaceholder--></a>&#160; March 7, 2011</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dear Limited Partner:</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>I am pleased that our funds have earned gross returns of 33.3% and 15.2% in 2009 and 2010, respectively, as well as returns of approximately 8.7% through February 2011.&#160;&#160;Despite our losses in 2008, since inception of our funds in late 2004 we have had gross returns of 106.9%.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">While it may sound &#8220;corny&#8221; to some, the losses that were incurred by investors in our funds in 2008 bothered me a great deal more, in many respects, than my own losses.&#160;&#160;Perhaps this is because over the years I have become inured to dealing with large &#8220;paper&#8221; losses for myself.&#160;&#160;During 2008 and part of 2009, unlike many other funds, we did not impose &#8220;gates&#8221; on our investors that would have prevented them from withdrawing capital from our funds if they chose to do so.&#160;&#160;Therefore investors seeking liquidity did withdraw a fair amount of cash from our funds.&#160;&#160;Additionally, rather than liquidating positions that we believed in, we infused our own new capital into our funds which provided cash for withdrawing investors.&#160;&#160;As a
result, fee paying assets now constitute only 25% ($1.76 billion) of total assets in the funds of approximately $7 billion.</font></div>


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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">While we are not forecasting renewed market dislocation, this possibility cannot be dismissed.&#160;&#160;Given the rapid market run-up over the past 2 years and our ongoing concerns about the economic outlook, and recent political tensions in the Middle East, I do not wish to be responsible to limited partners through another possible market crisis.&#160;&#160;After careful consideration of all relevant factors, we have determined to return all fee paying capital to investors.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Payments will be made in cash in April based upon values at March 31 and will be funded through cash on hand and borrowings under existing lines and not through the sale of securities in the funds.&#160;&#160;We expect that 95% of your March 31 capital balances will be returned by April 30, and that the balance will be returned within 30 days of completing the March 31 audit, which will not be later than June 30.&#160;&#160;However, if you would like to delay withdrawal please call us and we will try to accommodate you.&#160;&#160;Please complete and return the attached form on or before March 31.&#160;&#160;This form will be required in order to properly process your redemption.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">I have appreciated all of your support over the past six years.&#160;&#160;Obviously based on the past 2 years and 2 months we are ending on what I consider to be a high note.&#160;&#160;I wish you much success with your future investments and hope that our paths will cross again. Please do not hesitate to call me now or in the future with any questions or just to talk.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>We will be contacting you shortly to discuss the redemption.&#160;&#160;In the meantime, please feel free to contact Dana Witkin (<font style="DISPLAY: inline; TEXT-DECORATION: underline">212-702-4371/dwitkin@icahncap.com</font>) or Alex Chastain-Chapman (<font style="DISPLAY: inline; TEXT-DECORATION: underline">212-702-4383/acc@icahncap.com</font>) at any time.</font></div>



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