EX-21.1 4 iep-ex211_123113.htm EXHIBIT
EXHIBIT 21.1
Subsidiaries of the Registrants

Entity | Jurisdiction of Formation
Icahn Enterprises Holdings L.P.(1) | Delaware
American Entertainment Properties Corp. | Delaware
Icahn Building LLC | Nevada
Ace Nevada Corp. | Delaware
AREP Oil & Gas Holdings LLC | Delaware
AREP O&G Holdings LLC | Delaware
NEG Oil & Gas Sub LLC | Delaware
AREP Real Estate Holdings LLC | Delaware
Atlantic Coast Entertainment Holdings, Inc. | Delaware
Icahn Enterprises Onshore/Offshore Investors LLC | Delaware
IEH ARI Holdings LLC | Delaware
IEP Ferrous Brazil LLC | Delaware
IEH Merger Sub LLC | Delaware
Icahn Strategy Holding Corp. | Delaware
Icahn Strategy 2 LLC | Delaware
Meadow Star LLC | Delaware
IEP Energy Holding LLC | Delaware
IEP Energy LLC | Delaware
AEP Leasing LLC | Delaware
Icahn Nevada Management Corp. | Delaware
AEP Rail Corp. | Delaware
ACE Nevada Corp. | Delaware
Icahn Nevada Gaming Acquisition LLC | Delaware
AREH Oil & Gas LLC | Delaware
AREP Home Fashion Holdings LLC | Delaware
AREP Sands Holding LLC | Delaware
Aretex LLC | Delaware
Cloud Holding LLC | Delaware
Icahn Building LLC | Delaware
ICM GP Holdings LLC | Delaware
IEH ARI Holdings LLC | Delaware
IEH FM Holdings LLC | Delaware
IEH Viskase Holdings LLC | Delaware
IEP Ferrous Brazil LLC | Delaware
IEP RESI LLC | Delaware
ICM GP LLC | Delaware
IPH GP LLC | Delaware
Icahn Capital Management LP | Delaware
Icahn Capital LP | Delaware
Icahn Onshore LP | Delaware
Icahn Offshore LP | Delaware
Icahn Partners LP | Delaware
Icahn Partners Master Fund LP | Delaware
Icahn Partners Master Fund II LP | Delaware
Icahn Partners Master Fund III LP | Delaware

Federal-Mogul Corporation | Delaware
Federal Mogul Argentina SA. | Argentina
Federal-Mogul Plasticos Puntanos, S.A. | Argentina
Federal-Mogul Pty Ltd | Australia
Federal-Mogul Automotive Pty Ltd. | Australia
Federal-Mogul S.A. | Belgium
Federal-Mogul EMEA Distribution Services, BVBA | Belgium
Federal-Mogul Global Aftermarket EMEA BVBA | Belgium
Coventry Assurance, Ltd. | Bermuda
Federal-Mogul Industria de Autopecas Ltda. | Brazil
Federal-Mogul Sistemas Automotivos Ltda. | Brazil
Federal-Mogul Canada Limited | Canada
Federal-Mogul (Changshu) Automotive Parts Co., Ltd | China
Federal-Mogul (Dalian) Co., Ltd. | China
Federal-Mogul (Shanghai) Automotive Parts Co., Ltd. | China
Federal-Mogul Dongsuh (Qingdao) Pistons Co., Ltd. | China
Federal-Mogul Friction Products Co. Ltd. | China
Federal-Mogul (China) Co., Ltd.. | China
Federal-Mogul Qingdao Automotive Parts Co., Ltd. | China
Federal-Mogul Qingdao Pistons Co. Ltd. | China
Federal-Mogul Sealing System (Nanchang) Co., Ltd. | China
Federal-Mogul Shanghai Bearings Co., Ltd | China
Federal-Mogul Shanghai Compound Material Co., Ltd. | China
Federal-Mogul Zhengsheng (Changsha) Piston Ring Co., LTD | China
Federal-Mogul Friction Products A.S. | Czech Rep.
Federal-Mogul Aftermarket Egypt LTD | Egypt
Federal Mogul Aftermarket France SAS | France
Federal-Mogul Financial Services SAS | France
Federal-Mogul Friction Products SAS | France
Federal-Mogul Ignition Products SAS | France
Federal-Mogul Ignition SAS | France
Federal Mogul Operations France SAS | France
Federal-Mogul Sealing System SAS | France
Federal-Mogul Services Sarl | France
Federal-Mogul Systems Protection SAS | France
Federal-Mogul SAS | France
Saxid SAS | France
Federal-Mogul Aftermarket GmbH | Germany
Federal-Mogul Automotive Verwaltungs GmbH | Germany
Federal-Mogul Betriebsgrundstücke Burscheid GmbH | Germany
Federal-Mogul Burscheid Beteiligungs GmbH | Germany
Federal-Mogul Burscheid GmbH | Germany
Federal-Mogul Deva GmbH | Germany
Federal-Mogul Friction Products GmbH | Germany
Federal-Mogul Friedberg GmbH | Germany
Federal-Mogul Holding Deutschland GmbH | Germany
Federal-Mogul Ignition GmbH | Germany
Federal-Mogul Nurenberg GmbH | Germany
Federal-Mogul Powertrain Russia GmbH | Germany
Federal-Mogul Sealing Systems Bretten GmbH | Germany

Federal-Mogul Sealing Systems GmbH | Germany
Federal-Mogul TP Europe Gmbh & Co. KG | Germany
Federal-Mogul TP Piston Rings GmbH | Germany
Federal-Mogul Vermogensverwaltungs GmbH | Germany
Federal-Mogul Verwaltungs und Beteiligungs GmbH | Germany
Federal-Mogul Wiesbaden GmbH | Germany
Goetze Wohnungsbau GmbH . | Germany
Platin 966. GmbH . | Germany
Weyburn-Bartel GmbH | Germany
Curzon Insurance Limited. | Guernsey
Federal-Mogul (T&N) Hong Kong Limited | Hong Kong
Federal-Mogul World Trade (Asia) Limited | Hong Kong
Federal-Mogul Hungary Kft | Hungary
Federal Mogul Wipers Hungary Kft | Hungary
Federal-Mogul Automotive Products (India) Private Limited | India
Federal-Mogul Bearing India Limited | India
Federal-Mogul Goetze (India) Limited. | India
Federal-Mogul PTSB India Private Limited | India
Federal-Mogul TPR (India) Limited. | India
Federal-Mogul VSP (India) Limited | India
Federal-Mogul Italy S.r.l. | Italy
Saxid s.r.l. | Italy
Federal Mogul Japan K.K. | Japan
Federal-Mogul Asia Investments Holding Korea, Ltd. | Korea
KFM Bearing Co., Ltd. | Korea
KFM Innovative Technology Company Limited | Korea
Federal-Mogul Luxembourg S. a. r. l. | Luxembourg
Federal-Mogul Holdings, Ltd. | Mauritius Is
F-M Holding Mexico, S.A. de C.V. | Mexico
Federal-Mogul de Mexico, S.A. de C.V. | Mexico
Federal-Mogul S.A. de C.V. | Mexico
McCord Payen de Mexico S. de R.L. | Mexico
Raimsa, S.A. de C.V. | Mexico
Servicios Administrativos Industriales, S.A. | Mexico
Servicio de Componentes Automotrices, S.A. de C.A. | Mexico
Subensambles Internacionales, S.A. de S.V. | Mexico
T&N de Mexico S.de R.L | Mexico
Federal-Mogul Systems Protection Morocco SARL AU | Morocco
Cooperatief Federal-Mogul Dutch Investments B.A. | Netherlands
Federal-Mogul Investments B.V. | Netherlands
Federal-Mogul VCS Holding B.V. | Netherlands
Federal-Mogul Bimet Spolka Akcyjna | Poland
Federal-Mogul Gorzyce S.A. | Poland
Federal-Mogul Powertrain Vostok OOO | Russia
Federal-Mogul VCS OOO | Russia
Federal-Mogul Singapore Investments Pte. Ltd. | Singapore
Federal Mogul of South Africa (Pty) Ltd. | South Africa
Federal-Mogul Aftermarket Espana, SA | Spain
Federal-Mogul Friction Products SA | Spain
Federal-Mogul Iberica, S.L | Spain

F-M Holding Daros AB | Sweden
Federal-Mogul Goteborg AB | Sweden
Federal-Mogul Holding Sweden AB | Sweden
Federal-Mogul GmbH | Switzerland
Federal-Mogul (Thailand) Ltd. | Thailand
AE International Limited | UK
AE Limited | UK
Federal-Mogul Aftermarket UK Limited | UK
Federal-Mogul Asia Investments Limited | UK
Federal-Mogul Bradford Limited | UK
Federal-Mogul Camshaft Castings Limited | UK
Federal-Mogul Camshaft Limited | UK
Federal-Mogul (Continental European Operations) Limited | UK
Federal-Mogul Employee Trust Administration Limited | UK
Federal-Mogul Engineering Limited | UK
Federal-Mogul Export Services Limited | UK
Federal-Mogul Friction Products Limited | UK
Federal-Mogul Global Growth Limited | UK
Federal-Mogul Sealing Systems Limited | UK
Federal-Mogul Sintered Products Limited | UK
F-M International Limited | UK
F-M Trademarks Limited | UK
Sintration Limited | UK
FDML Holdings Limited | UK
Federal-Mogul UK Investments Limited | UK
Federal-Mogul Limited | UK
Piston Rings (UK) Ltd. | UK
Saxid Limited | UK
Wellworthy Limited | UK
McCord Sealing, Inc. | Alabama
Federal-Mogul Finance 1, LLC | Delaware
Federal-Mogul Finance 2, LLC | Delaware
Federal-Mogul Global LLC | Delaware
Federal-Mogul Ignition Company | Delaware
Federal-Mogul Piston Rings, Inc. | Delaware
Federal-Mogul Powertrain IP, LLC | Delaware
Federal-Mogul Transaction LLC | Delaware
Federal-Mogul Vehicle Component Solutions, Inc. | Delaware
Ferodo America, Inc. | Delaware
FM International, LLC | Delaware
Muzzy-Lyon Auto Parts, Inc. | Delaware
T&N Industries Inc. | Delaware
VCS Quest Acquisition LLC | Delaware
Federal-Mogul Powertrain, Inc. | Michigan
Federal-Mogul World Wide, Inc. | Michigan
Federal-Mogul Products, Inc. | Missouri
Federal-Mogul de Venezuela, C.A. | Venezuela
Federal-Mogul (Vietnam) Ltd | Vietnam
CVR Energy Inc. | Delaware
Coffeyville Refining & Marketing Holdings, Inc. | Delaware

Coffeyville Refining & Marketing, Inc. | Delaware
Coffeyville Nitrogen Fertilizers, Inc. | Delaware
Coffeyville Crude Transportation, Inc. | Delaware
Coffeyville Terminal, Inc. | Delaware
Coffeyville Pipeline, Inc. | Delaware
CL JV Holdings, LLC | Delaware
Coffeyville Resources, LLC | Delaware
Coffeyville Resources Refining & Marketing, LLC | Delaware
Coffeyville Resources Crude Transportation, LLC | Delaware
Coffeyville Resources Terminal, LLC | Delaware
Coffeyville Resources Pipeline, LLC | Delaware
CVR GP, LLC | Delaware
CVR Partners, LP | Delaware
Coffeyville Resources Nitrogen Fertilizers, LLC | Delaware
Coffeyville Finance Inc. | Delaware
Wynnewood Energy Company, LLC | Delaware
Wynnewood Refining Company, LLC | Delaware
CVR Refining Holdings, LLC | Delaware
CVR Refining Holdings Sub, LLC | Delaware
CVR Refining, LLC | Delaware
Wynnewood Insurance Corporation | Hawaii
CVR Refining, LP | Delaware
CVR Refining GP, LLC | Delaware
Tropicana Entertainment, Inc. | Delaware
Tropicana Atlantic City Corp. | New Jersey
Tropicana AC Sub Corp. | New Jersey
New Tropicana Holdings, Inc. | Delaware
New Tropicana OpCo, Inc. | Delaware
Tropicana St. Louis, LLC | Delaware
Aztar Riverboat Holding Company, LLC | Indiana
Aztar Indiana Gaming Company, LLC | Indiana
New Jazz Enterprises, L.L.C. | Nevada
Catfish Queen Partnership in Commendam | Nevada
Centroplex Centre Convention Hotel, L.L.C. | Lousiana
New St. Louis Riverboat, LLC | Nevada
Columbia Properties Tahoe, LLC | Nevada
CP Laughlin Realty, LLC | Delaware
Columbia Properties Laughlin, LLC | Nevada
JMBS Casino LLC | Mississippi
Lighthouse Point, LLC | Mississippi
Tropicana Express, LLC | Nevada
Tropicana Ent. Cayman Holdings Co. Ltd | Cayman Islands
Aruba Development Corp VBA | Aruba
Tropicana Aruba Casino Operating Co. N.V. | Aruba
Tropicana Aruba Resort Operating Corp. VBA | Aruba
American Railcar Industries, Inc. | North Dakota
Southwest Steel III LLC | Texas
ARI Fleet Services of Canada, Inc. | Canada
Amrail Industries, Inc. | Delaware
ARI Component Venture LLC | Delaware

ARI Longtrain, Inc. | Delaware
Longtrain Leasing I, LLC | Delaware
Castings LLC | Delaware
American Railcar Leasing, LLC | Delaware
American Railcar Leasing Canada Limited | Delaware
ARI First LLC | Delaware
ARI Second LLC | Delaware
ARI Third LLC | Delaware
ARL II Funding LLC | Delaware
ARL Lease Administrators LLC | Delaware
Shippers Third LLC | Delaware
ARL Fifth LLC | Delaware
Viskase Companies, Inc | Delaware
WSC Corp. | Delaware
Viskase Films, Inc. | Delaware
Viskase del Norte, S.A. de C.V. | Mexico
Servicos Viskase del Norte, S.A. de C.V. | Mexico
Viskase S.A.S. | France
Viskase SpA | Italy
Viskase Gmbh | Germany
Viskase Polska SP.ZO.O | Poland
Viskase Brasil Embalagens Ltda | Brazil
Viskase Asia Pacific Corp | Philippines
Viskase Sales Philippines Inc. | Philippines
PSC Metals Inc. | Ohio
M W Recycling, LLC (MO, AR and IL) | Ohio
TAP USA, LLC | Ohio
PSC Metals - Mitco, LLC | Ohio
Commercial Plate Steel Company, LLC (IN, IL, MI, TN) | Ohio
PSC Metals - Knoxville, LLC (TN) | Ohio
PSC Metals - Joyce, LLC | Ohio
PSC Metals - CAW, LLC | Ohio
PSC Metals - Alliance, LLC | Ohio
PSC Metals - Elyria, LLC | Ohio
PSC Metals - Garn, LLC | Ohio
PSC Metals - Aliquippa, LLC | Ohio
PSC Metals - Wooster, LLC | Ohio
PSC Metals - Metallics, LLC | Ohio
PSC Metals - Akron, LLC | Ohio
PSC Metals - New York, LLC | New York
PSC Metals - D&L, LLC | Pennsylvania
CAPPCO Tubular Products USA, LLC | Georgia
Vero Beach Acquisition LLC | Delaware
Vero Beach Acquisition II LLC | Delaware
AREP Florida Holdings LLC | Delaware
New Seabury Real Estate Holdings LLC | Delaware
AREP Real Estate Holdings LLC | Delaware
IEP RESI LLC | Delaware
IEP Peachtree LLC | Delaware
IEP Dallas LLC | Delaware

API-SAA Company | Delaware
AREH Hudson Street LLC | Delaware
GH Vero Beach Development LLC | Delaware
Grand Harbor North Land LLC | Delaware
Vero Beach Title & Escrow Company LLC | Delaware
Vero Beach GH Realty Sales LLC | Delaware
River Village Tower I | Delaware
River Village Tower II | Delaware
River Village Tower III | Delaware
River Village Tower IV | Delaware
River Village Tower V | Delaware
VB Community Management LLC - New for residential property management in Vero Beach | Delaware
GH Vero Holdings LLC | Delaware
Bayswater Tampa Bay LLC | Delaware
Bayswater Glen Eagle LLC | Delaware
Bayswater Falling Waters LLC | Delaware
The Bayswater Group LLC | Delaware
Bayswater Development LLC | Delaware
New Seabury Private Sewer Treatment Facility LLC | Delaware
Bayswater Brokerage Mass. LLC | Delaware
New Seabury Properties LLC | Delaware
Grand Harbor Management LLC | Delaware
Grand Harbor Golf Club LLC | Delaware
Oak Harbor Golf Club LLC | Delaware
OH Somerset ALF LLC | Delaware
GHG Asset Management LLC | Delaware
OHG Asset Management LLC | Delaware
Oak Harbor Assisted Living Facility LLC | Delaware
IEH GH Management LLC | Delaware
New Seabury Beach Club LLC (successor to New Seabury 98-1 LLC) | Delaware
New Seabury Golf Club LLC (successor to New Seabury 98-2 LLC) | Delaware
NS Beach Club LLC | Delaware
GH Vero Holdings LLC | Delaware
Westpoint Home LLC | Delaware
WestPoint Home Netherlands Holding, LLC | Delaware
WestPoint Home (Netherlands) Coopertief | Netherlands
WestPoint Home Asia Ltd. | British Virgin Islands
WestPoint Pakistan LC | Delaware
WP IP, LLC | Nevada
WP Trademarks, LLC | Delaware
WP Property Holdings I, LLC | Delaware
WP Property Holdings II, LLC | Delaware
WP Properties Lanier/Carter, LLC | Delaware
WP Properties Lumberton, LLC | Delaware
WP Properties Wagram, LLC | Delaware
WP Properties Clemson, LLC | Delaware
WP Properties Wagram Facility, LLC | Delaware
WestPoint Home (Netherlands) B.V. | Netherlands
WestPoint Home (Bahrain) W.L.L. | Bahrain

WestPoint Home (Bahrain) W.L.L. | Bahrain
WestPoint Home (Shanghai) Inc. | China

(1) Icahn Enterprises Holdings L.P. is a 99% owned subsidiary of Icahn Enterprises L.P. All other subsidiaries listed above are subsidiaries of Icahn Enterprises Holdings L.P. and therefore are also subsidiaries of Icahn Enterprises L.P.