    <SEC-DOCUMENT>0001144204-17-064795-index.html : 20171221
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    <ACCEPTANCE-DATETIME>20171221163324
    ACCESSION NUMBER:		0001144204-17-064795
    CONFORMED SUBMISSION TYPE:	S-4
    PUBLIC DOCUMENT COUNT:		16
    FILED AS OF DATE:		20171221
    DATE AS OF CHANGE:		20171221

    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:	333-222222
    		FILM NUMBER:		171269833

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

    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:	333-222222-02
    		FILM NUMBER:		171269835

    	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:
    		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

    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:	333-222222-01
    		FILM NUMBER:		171269834

    	BUSINESS ADDRESS:
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    		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:
    		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE HOLDINGS L P
    		DATE OF NAME CHANGE:	19980311
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>S-4
    <SEQUENCE>1
    <FILENAME>tv481690-s4.htm
    <DESCRIPTION>FORM S-4
    <TEXT>
    Document 1 - file: tv481690-s4.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-5.1
    <SEQUENCE>2
    <FILENAME>tv481690_ex5-1.htm
    <DESCRIPTION>EXHIBIT 5.1
    <TEXT>
    Document 2 - file: tv481690_ex5-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-12.1
    <SEQUENCE>3
    <FILENAME>tv481690_ex12-1.htm
    <DESCRIPTION>EXHIBIT 12.1
    <TEXT>
    Document 3 - file: tv481690_ex12-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.1
    <SEQUENCE>4
    <FILENAME>tv481690_ex23-1.htm
    <DESCRIPTION>EXHIBIT 23.1
    <TEXT>
    Document 4 - file: tv481690_ex23-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.2
    <SEQUENCE>5
    <FILENAME>tv481690_ex23-2.htm
    <DESCRIPTION>EXHIBIT 23.2
    <TEXT>
    Document 5 - file: tv481690_ex23-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-25.1
    <SEQUENCE>6
    <FILENAME>tv481690_ex25-1.htm
    <DESCRIPTION>EXHIBIT 25.1
    <TEXT>
    Document 6 - file: tv481690_ex25-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.1
    <SEQUENCE>7
    <FILENAME>tv481690_ex99-1.htm
    <DESCRIPTION>EXHIBIT 99.1
    <TEXT>
    Document 7 - file: tv481690_ex99-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.2
    <SEQUENCE>8
    <FILENAME>tv481690_ex99-2.htm
    <DESCRIPTION>EXHIBIT 99.2
    <TEXT>
    Document 8 - file: tv481690_ex99-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.3
    <SEQUENCE>9
    <FILENAME>tv481690_ex99-3.htm
    <DESCRIPTION>EXHIBIT 99.3
    <TEXT>
    Document 9 - file: tv481690_ex99-3.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.4
    <SEQUENCE>10
    <FILENAME>tv481690_ex99-4.htm
    <DESCRIPTION>EXHIBIT 99.4
    <TEXT>
    Document 10 - file: tv481690_ex99-4.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.5
    <SEQUENCE>11
    <FILENAME>tv481690_ex99-5.htm
    <DESCRIPTION>EXHIBIT 99.5
    <TEXT>
    Document 11 - file: tv481690_ex99-5.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.6
    <SEQUENCE>12
    <FILENAME>tv481690_ex99-6.htm
    <DESCRIPTION>EXHIBIT 99.6
    <TEXT>
    Document 12 - file: tv481690_ex99-6.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.7
    <SEQUENCE>13
    <FILENAME>tv481690_ex99-7.htm
    <DESCRIPTION>EXHIBIT 99.7
    <TEXT>
    Document 13 - file: tv481690_ex99-7.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.8
    <SEQUENCE>14
    <FILENAME>tv481690_ex99-8.htm
    <DESCRIPTION>EXHIBIT 99.8
    <TEXT>
    Document 14 - file: tv481690_ex99-8.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>tv481690_pc1.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: tv481690_pc1.jpg

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    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>tv481690_pc2.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: tv481690_pc2.jpg

    </DOCUMENT>
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