<SEC-DOCUMENT>0001144204-17-016087-index.html : 20170322
<SEC-HEADER>0001144204-17-016087.hdr.sgml : 20170322
<ACCEPTANCE-DATETIME>20170322171722
ACCESSION NUMBER:		0001144204-17-016087
CONFORMED SUBMISSION TYPE:	S-4
PUBLIC DOCUMENT COUNT:		10
FILED AS OF DATE:		20170322
DATE AS OF CHANGE:		20170322

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:		S-4
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-216889
		FILM NUMBER:		17707466

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE PARTNERS L P
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES HOLDINGS L.P.
		CENTRAL INDEX KEY:			0001034563
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				133398767
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-4
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-216889-01
		FILM NUMBER:		17707467

	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:	
		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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES FINANCE CORP.
		CENTRAL INDEX KEY:			0001297337
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-4
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-216889-02
		FILM NUMBER:		17707468

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Icahn Enterprises Finance Corp
		DATE OF NAME CHANGE:	20100412

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	American Real Estate Finance Corp.
		DATE OF NAME CHANGE:	20040715
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-4
<SEQUENCE>1
<FILENAME>v462387_s4.htm
<DESCRIPTION>S-4
<TEXT>
Document 1 - file: v462387_s4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>v462387_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: v462387_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.1
<SEQUENCE>3
<FILENAME>v462387_ex12-1.htm
<DESCRIPTION>EXHIBIT 12.1
<TEXT>
Document 3 - file: v462387_ex12-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>v462387_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 4 - file: v462387_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>5
<FILENAME>v462387_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 5 - file: v462387_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.1
<SEQUENCE>6
<FILENAME>v462387_ex25-1.htm
<DESCRIPTION>EXHIBIT 25.1
<TEXT>
Document 6 - file: v462387_ex25-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>7
<FILENAME>v462387_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 7 - file: v462387_ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>8
<FILENAME>v462387_ex99-2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 8 - file: v462387_ex99-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>9
<FILENAME>v462387_ex99-3.htm
<DESCRIPTION>EXHIBIT 99.3
<TEXT>
Document 9 - file: v462387_ex99-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>10
<FILENAME>v462387_ex99-4.htm
<DESCRIPTION>EXHIBIT 99.4
<TEXT>
Document 10 - file: v462387_ex99-4.htm

</DOCUMENT>
</SEC-DOCUMENT>