EX-21.1 4 iep-ex211_123115.htm EXHIBIT 21.1
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
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
Icahn Nevada Management Corp. | Delaware
AEP Rail Corp. | Delaware
ACE Nevada Corp. | Nevada
IEH Portland LLC | Delaware
AC PTC I LLC | Delaware
LV Fairfield Holdings LLC | Delaware
AREP Asset Management LLC | Delaware
AREP New York Holdings LLC | Delaware
AREH (RAY) LLC | Delaware
AREH Concord Holdings LLC | Delaware
AREH Windsor Locks LLC | Delaware
AEP Real Estate Holdings LLC | Delaware
IEH Auto Parts Holdings LLC | Delaware
IEH AIM LLC | Delaware
IEH BA LLC | Delaware
IEH BioPharma LLC | Delaware
IEH Canton Ohio LLC | Delaware
IEH Investment I LLC | Delaware
IEH Loop Road LLC | Delaware
IEH Sherman Drive LLC | Delaware
IEH Venture Investments I LLC | Delaware
IEP Ferrous Brazil Sub LLC | Delaware
IEP Parts Acquisitions LLC | Delaware
Icahn Nevada Gaming Acquisition 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 Agency Services LLC | Delaware
IEH Investments I LLC | Delaware
Icahn Partners Master Fund LP | Delaware
Federal-Mogul Holdings 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
FM Motorparts 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 Componentes de Motores Ltda. | Brazil
Federal-Mogul Friction Products Sorocaba - Sistemas Automotivos Ltda. | Brazil
Federal-Mogul Industria de Autopecas Ltda. | Brazil
Federal-Mogul Sistemas Automotivos Ltda. | Brazil
FM Participacoes e Investimentos, LTDA | Brazil
Federal-Mogul Canada Limited | Canada
Federal-Mogul (Changshu) Automotive Parts Co., Ltd | China
Federal-Mogul (Chongqing) Friction Materials Co., Ltd. | China
Federal-Mogul (Dalian) Co., Ltd. | China
Federal-Mogul (Langfang) Automotive Components Co., Ltd. | China
Federal-Mogul (Shanghai) Automotive Parts Co., Ltd. | China
Federal-Mogul ARN (Anqing) Powder Metallurgy 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 Deva (Qingdao) Automotive Parts Co., Ltd. | China
Federal-Mogul Motorparts Management (Shanghai) Co., Ltd. | China
Federal-Mogul Motorparts (Qingdao) 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 Motorparts Colombia S.A.S. | Colombia
Sapav Marketing Ltd. | Cyprus
Sibirica Eneergy Limited | Cyprus
Federal-Mogul Friction Products A.S. | Czech Rep.
Federal-Mogul Valvetrain s.r.o | Czech Rep.
Federal-Mogul Aftermarket Egypt LTD | Egypt
Ateliers Juliette Adam SAS | France
Federal Mogul Aftermarket France SAS | France
Federal-Mogul Financial Services SAS | France
Federal-Mogul Ignition Products SAS | France
Federal-Mogul Ignition SAS | France

Federal Mogul Operations France SAS | France
Federal Mogul Piston Rings SAS | France
Federal-Mogul Sealing System SAS | France
Federal-Mogul Services Sarl | France
Federal-Mogul Systems Protection SAS | France
Federal-Mogul SAS | France
Federal-Mogul Valvetrain La Source SAS | France
Federal-Mogul Valvetrain Schirmeck SAS | France
Fonciere de Liberation SAS | France
Saxid SAS | France
Federal-Mogul Aftermarket GmbH | Germany
Federal-Mogul Automotive GmbH & Co. KG | Germany
Federal-Mogul Automotive Verwaltungs GmbH | Germany
Federal-Mogul Betriebsgrundstücke Burscheid GmbH | Germany
Federal-Mogul Bremsbelag GmbH | Germany
Federal-Mogul Burscheid Beteiligungs GmbH | Germany
Federal-Mogul Burscheid GmbH | Germany
Federal-Mogul Deva GmbH | Germany
Federal-Mogul Friction GmbH | Germany
Federal-Mogul Friction Materials Germany GmbH | Germany
Federal-Mogul Friction Products GmbH | Germany
Federal-Mogul Friction Products International GmbH | Germany
Federal-Mogul Friedberg GmbH | Germany
Federal-Mogul Heinsberg GmbH (merged into Federal-Mogul Friction Products GmbH) | Germany
Federal-Mogul Holding Deutschland GmbH | Germany
Federal-Mogul Ignition GmbH | Germany
Federal-Mogul Immobilien GmbH | Germany
Federal-Mogul Nurenberg GmbH | Germany
Federal-Mogul Motorparts Braking Services 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 Valvetrain GmbH | Germany
Federal-Mogul Vermogensverwaltungs GmbH | Germany
Federal-Mogul Verwaltungs und Beteiligungs GmbH | Germany
Federal-Mogul Wiesbaden GmbH | Germany
Goetze Wohnungsbau GmbH . | Germany
Federal-Mogul Motorparts Holding GmbH(f/k/a, Platin 966. GmbH) . | Germany
Federal-Mogul de Guatemala, S.A. | Guatemala
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 Systems Protection Hungary Kft. | Hungary
Federal-Mogul Anand Bearings India Limited | India
Federal-Mogul Anand Sealings India Limited | India
Federal-Mogul Ignition Products India Limited | India

Federal-Mogul Bearing India Limited | India
Federal-Mogul Goetze (India) Limited. | India
Federal-Mogul Powertrain Solutions India Private Limited (f/k/a)Federal-Mogul PTSB India Private Limited | India
Federal-Mogul TPR (India) Limited. | India
Federal-Mogul Motorparts (India) Limited (f/k/a, VSP (India) Limited) | India
Motocare India Private Limited | India
F-M Motorparts Italy S.r.l. | Italy
Federal-Mogul Italy S.r.l. | Italy
Federal-Mogul Powertrain 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 Matamoros, S.A. de C.V. | Mexico
Federal-Mogul de Mexico, S.A. de C.V. | Mexico
Federal-Mogul Distribucion de Mexico, S de RL de CV | Mexico
Federal-Mogul Lighting, S.A. de C.V. | Mexico
Federal-Mogul Juarez S de R.L. de C.V. | Mexico
Federal-Mogul S.A. de C.V. | Mexico
Federal-Mogul SP Mexico, S. de R.L. de C.V. | Mexico
Federal-Mogul Powertrain Mexico Distribution S de R.L. de C.V. | Mexico
Federal-Mogul Valve Train S. de R.L. de C.V. | Mexico
Forjas y Maquinas, S. de R.L. de C.V. | Mexico
McCord Payen de Mexico S. de R.L. | Mexico
Productos de Frenos Automotrices de Calidad S.A. de C.V. | 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 Motorparts Holding B.V. | Netherlands
Federal-Mogul Motorparts MinorityHolding B.V. | Netherlands
Federal-Mogul VCS Holding B.V. | Netherlands
Federal-Mogul Motorparts Philippines, Inc. | Philippines
Federal-Mogul Bimet Spolka Akcyjna | Poland
Federal-Mogul Gorzyce S.A. | Poland
Federal-Mogul Motorparts Poland sp.z.o.o. | Poland
Federal-Mogul Friction Products Ploiesti s.r.l. | Romania
Federal-Mogul Friction Services s.r.l. | Romania
Federal-Mogul Motorparts Ploiesti s.r.l.. | Romania
Federal-Mogul Dimitrovgrad LLC | Russia
Federal-Mogul Naberezhyne Chelny LLC | Russia

Federal-Mogul Powertrain Vostok OOO | Russia
Federal-Mogul VCS OOO | Russia
Trend LLC | Russia
Federal-Mogul Motorparts (Singapore) Pte. Ltd. | Singapore
Federal-Mogul Singapore Investments Pte. Ltd. | Singapore
Federal Mogul (Proprietary) Limited | South Africa
Federal Mogul Aftermarket Southern Africa (Pty) Limited | South Africa
Federal Mogul of South Africa (Pty) Ltd. | South Africa
Federal Mogul Powertrain Systems S A (Proprietary Limited | South Africa
Federal-Mogul Aftermarket Espana, SA | Spain
Federal-Mogul Friction Products Barcelona S.L. | Spain
Federal-Mogul Friction Products SA | Spain
Federal-Mogul Friction Spain S.L. | 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 Motorparts Taiwan Co., Limited | Taiwan
Parts Zone (Thailand) Company Limited | Thailand
Federal-Mogul Serina Co., Ltd. | Thailand
Federal-Mogul (Thailand) Ltd. | Thailand
Federal-Mogul Motorparts (Thailand) Limited | Thailand
A.E. Group Machines Limited | United Kingdom
AE International Limited | United Kingdom
Federal-Mogul Aftermarket UK Limited | United Kingdom
Federal-Mogul Asia Investments Limited | United Kingdom
Federal-Mogul Bradford Limited | United Kingdom
Lydmet Limited | United Kingdom
Federal-Mogul Employee Trust Administration Limited | United Kingdom
Federal-Mogul Engineering Limited | United Kingdom
Federal-Mogul Friction Products Limited | United Kingdom
Federal-Mogul Global Growth Limited | United Kingdom
Federal-Mogul UK Powertrain Limited | United Kingdom
Payen International Limited | United Kingdom
Federal-Mogul Sintered Products Limited | United Kingdom
Federal-Mogul Technology Limited | United Kingdom
Federal Mogul UK Powertrain Limited | United Kingdom
Federal-Mogul Valvetrain Limited | United Kingdom
Ferodo Limited | United Kingdom
F-M Motorparts Limited | United Kingdom
F-M Trademarks Limited | United Kingdom
Leeds Piston Ring & Engineering Co. Ltd. | United Kingdom
Sintration Limited | United Kingdom
FDML Holdings Limited | United Kingdom
Federal-Mogul UK Investments Limited | United Kingdom
Federal-Mogul Limited | United Kingdom
Lydmet Limited | United Kingdom
Piston Rings (UK) Ltd. | United Kingdom
Saxid Limited | United Kingdom

T&N Shelf Twenty-Six Limited | United Kingdom
Wellworthy Limited | United Kingdom
Federal-Mogul Finance 1, LLC | Delaware
Carter Automotive Company, Inc. | Delaware
Federal-Mogul Corporation | 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 Risk Advisory Serivces LLC | Delaware
Federal-Mogul Transaction LLC | Delaware
Federal-Mogul Motorparts Corporation | Delaware
Federal-Mogul Valve Train International LLC | Delaware
Ferodo America, Inc. | Delaware
F-M Motorparts TSC, Inc. | Delaware
F-M TSC Real Estate Holdings LLC | Delaware
Felt Products Mfg. Co. | Delaware
FM International, LLC | Delaware
Gasket Holdings Inc. | Delaware
Muzzy-Lyon Auto Parts, Inc. | Delaware
T&N Industries Inc. | Delaware
Federal-Mogul Chassis LLC | Delaware
Federal-Mogul Powertrain LLC. | Michigan
Federal-Mogul World Wide, Inc. | Michigan
Speyside Real Estate, Inc. | Michigan
Federal-Mogul Products, Inc. | Missouri
Federal-Mogul Sevierville, Inc. | Tennessee
Federal-Mogul (Vietnam) Ltd | Vietnam
IEH Auto Parts LLC | Delaware
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
Aztar Riverboat Holding Company, LLC | Indiana
Aztar Indiana Gaming Company, LLC | Indiana
New Jazz Enterprises, L.L.C. | Nevada
Catfish Queen Partnership in Commendam | Louisiana
Centroplex Centre Convention Hotel, L.L.C. | Louisiana
Columbia Properties Tahoe, LLC | Nevada
MB Development, LLC | Nevada
Tropicana Laughlin, LLC | Nevada
Lighthouse Point, LLC | Mississippi
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
Tropicana St. Louis, LLC | Delaware
TEI (STLH), LLC | Delaware
TEI (ES), LLC | Delaware
TEI (St. Louis) RE, LLC | Delaware
TLH LLC | Delaware
SE Inlet Properties LLC | Delaware
TropWorld Games LLC | Nevada
TEI R7 Investment LLC | Delaware
American Railcar Industries, Inc. | North Dakota
ARI Fleet Services of Canada, Inc. | Canada
ARI Component Venture LLC | Delaware
ARI Longtrain, Inc. | Delaware
Longtrain Leasing I, LLC | Delaware
Longtrain Leasing II, LLC | Delaware
Longtrain Leasing III, LLC (Formed January 7, 2015) | Delaware
Castings LLC | Delaware
Blue Lagoon Realty, LLC | Delaware
ARI Railcar Services, LLC | Delaware
Southwest Steel Casting Company, LLC | Texas
ARI Property Bude, LLC | Delaware
ARI Property Brookhaven, LLC | Delaware
ARI Property Goodrich, LLC | Delaware
ARI Longview, LLC | Delaware
ARI Mobile Repair Services, LLC | Delaware
ARI Property North Kansas, LLC | Delaware
ARI Property Tennille, LLC | Delaware
Southwest Steel Property, 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
AEP Leasing LLC | Delaware
NCF I LLC | Delaware
NCF II LLC | Delaware
NCF III LLC | Delaware
RCF 2014 LLC | Delaware
ARL Second LLC | Delaware
Ferrous Limited | Isle of Man
Ferrous Resources Limited | United Kingdom
Mediterranean Iron Limited | Malta
Atlantic Iron Sarl | Luxembourg
Ferrous Resources Do Brasil S.A. | Brazil
Empresa de Mineracao Esperanca S.A. | Brazil
Mineracao Jacuipe Ltda | Brazil
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 | Ohio
TAP USA, LLC | Ohio
PSC Metals - Mitco, LLC | Ohio
Carbon Plate Steel Products, LLC | Ohio
PSC Metals - Knoxville, LLC | 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 - Massillon, LLC | Ohio

PSC Metals - Newark, LLC | Ohio
PSC Metals - Beaver Falls, LLC | Ohio
PSC Metals - Canton, LLC | Ohio
PSC Metals - Chattanooga, LLC | Ohio
PSC Metals - Rockwood, LLC | Ohio
PSC Metals - St. Louis, LLC | Ohio
PSC Metals - South Knoxville, LLC | Ohio
PSC Metals - New York, LLC | New York
PSC Metals - D&L, LLC | Pennsylvania
CAPPCO Tubular Products Canada, Inc. | Canada
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
IEP RESI LLC | Delaware
IEP Peachtree LLC | Delaware
IEP Dallas LLC | 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
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 Falling Waters LLC | Delaware
Bayswater Development LLC | Delaware
New Seabury Private Sewer Treatment Facility LLC | Delaware
Bayswater Brokerage Mass. LLC | Delaware
New Seabury Properties L.L.C. | 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 Golf Club LLC | Delaware
NS Beach Club 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 LLC | Delaware
WP IP, LLC | Nevada

WP Trademarks, LLC | Delaware
WP Property Holdings I, LLC | Delaware
WP Property Holdings II, LLC | Delaware
WestPoint Home Stores, LLC | Delaware
WP Sales, Inc. | Delaware
WPH - Nostalgia 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.