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    ACCESSION NUMBER:		0001144204-15-052055
    CONFORMED SUBMISSION TYPE:	8-K
    PUBLIC DOCUMENT COUNT:		44
    CONFORMED PERIOD OF REPORT:	20150826
    ITEM INFORMATION:		Regulation FD Disclosure
    ITEM INFORMATION:		Financial Statements and Exhibits
    FILED AS OF DATE:		20150826
    DATE AS OF CHANGE:		20150826

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
    		CENTRAL INDEX KEY:			0000813762
    		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
    		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:		151076282

    	BUSINESS ADDRESS:
    		STREET 1:		767 FIFTH AVENUE
    		STREET 2:		SUITE 4600
    		CITY:			NEW YORK
    		STATE:			NY
    		ZIP:			10153
    		BUSINESS PHONE:		212-702-4300

    	MAIL ADDRESS:
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    		STREET 2:		SUITE 4600
    		CITY:			NEW YORK
    		STATE:			NY
    		ZIP:			10153

    	FORMER COMPANY:
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    		DATE OF NAME CHANGE:	19920703

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES HOLDINGS L.P.
    		CENTRAL INDEX KEY:			0001034563
    		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
    		IRS NUMBER:				133398767
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		8-K
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	333-118021-01
    		FILM NUMBER:		151076283

    	BUSINESS ADDRESS:
    		STREET 1:		767 FIFTH AVENUE
    		STREET 2:		SUITE 4600
    		CITY:			NEW YORK
    		STATE:			NY
    		ZIP:			10153
    		BUSINESS PHONE:		212-702-4300

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    		STREET 1:		767 FIFTH AVENUE
    		STREET 2:		SUITE 4600
    		CITY:			NEW YORK
    		STATE:			NY
    		ZIP:			10153

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE HOLDINGS L P
    		DATE OF NAME CHANGE:	19980311
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