EX-21.1 2 ex211-123118.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
ACE Nevada Corp. |  | Nevada
AEP Rail RemainCo LLC |  | Delaware
AEP Rail Corp. |  | Delaware
AEP Real Estate Holdings LLC |  | Delaware
AEP Serafima Manager Holding LLC |  | Delaware
AEPC RemainCo LLC |  | Delaware
AREH Oil & Gas LLC |  | Delaware
AREP Debt HoldCo LLC |  | Delaware
AREP Florida Holdings LLC |  | Delaware
AREP KH LLC |  | Delaware
AREP New York Holdings LLC |  | Delaware
AREP Real Estate Holdings LLC |  | Delaware
AREP Sands Holding LLC |  | Delaware
Aretex LLC |  | Delaware
Atlantic Coast Entertainment Holdings, Inc. |  | Delaware
Bayswater Brokerage New York LLC |  | Delaware
Bayswater Development LLC |  | Delaware
Bayswater Falling Waters LLC |  | Delaware
Bayswater Flat Pond LLC |  | Delaware
Bayswater Hammond Ridge LLC |  | Delaware
Bayswater Pondview LLC |  | Delaware
Baywater Cottages at New Seabury LLC |  | Delaware
Bayswater Seaside II LLC |  | Delaware
Bio-Investor LLC |  | Delaware
GH Vero Beach Development LLC |  | Delaware
GH Vero Holdings LLC |  | Delaware
GHG Asset Management LLC |  | Delaware
Grand Harbor Golf & Beach Club, Inc |  | Florida
Grand Harbor Golf Club LLC |  | Delaware
Grand Harbor North Land LLC |  | Delaware
Icahn Automotive Service LLC |  | Delaware
Icahn Automotive Group LLC |  | Delaware
767 Auto Leasing LLC |  | Delaware
Icahn Building LLC |  | Delaware
Icahn Enterprises Onshore/Offshore Investors LLC |  | Delaware
Icahn Nevada Gaming Acquisition LLC |  | Delaware
Icahn Strategy 2 LLC |  | Delaware
Icahn Strategy Holding Corp. |  | Delaware
ICM GP Holdings LLC |  | Delaware
IEH ARI Holdings LLC |  | Delaware
IEH Auto Parts Holding LLC |  | Delaware
IEH BioPharma LLC |  | Delaware
IEH Chalmette LLC |  | Delaware
IEH Coraopolis LLC |  | Delaware

IEH Gretna LLC |  | Delaware
IEH GH Management LLC |  | Delaware
IEH Investment I LLC |  | Delaware
IEH Loop Road LLC |  | Delaware
IEH Merger Sub LLC |  | Delaware
IEH Portland LLC |  | Delaware
IEH Sherman Drive LLC |  | Delaware
IEH SP LLC |  | Delaware
IEH Venture Investments I LLC |  | Delaware
IEH Viskase Holdings LLC |  | Delaware
IEH Warwick LLC |  | Delaware
IEP Energy Holding LLC |  | Delaware
IEP Energy LLC |  | Delaware
IEP Ferrous Brazil LLC |  | Delaware
IEP Ferrous Brazil Sub LLC |  | Delaware
IEP Morris LLC |  | Delaware
IEP AC Holdings LP |  | Delaware
IEP AC Plaza LLC |  | New Jersey
TERH LP, Inc. |  | Delaware
TMA LLC |  | New Jersey
TTM Associates |  | New Jersey
TER Holdings I, Inc. f/k/a Trump Entertainment Resorts, Inc. |  | Delaware
IEP Peachtree LLC |  | Delaware
IEP Valley LLC |  | Delaware
IEP Viga LLC |  | Delaware
New Seabury Development LLC |  | Delaware
New Seabury Golf Club LLC |  | Delaware
New Seabury Private Sewer Treatment Facility LLC |  | Delaware
New Seabury Properties L.L.C . |  | Delaware
New Seabury Real Estate Holdings LLC |  | Delaware
New Seabury Residential Properties LLC |  | Delaware
NS Beach Club LLC |  | Delaware
VB Community Management LLC |  | Delaware
Vero Beach Acquisition II LLC |  | Delaware
Vero Beach Acquisition LLC |  | Delaware
IEP Eagle Beach LLC |  | Delaware
Tropicana Ent. Cayman Holdings Co. Ltd. |  | Cayman Islands
Abura Development Corporation |  | Aruba
Eagle Aruba Casino Operating Corporation VBA |  | Aruba
Eagle Aruba Resort Operating Corporation VBA |  | Aruba
Federal-Mogul Ignition Company |  | Missouri
Federal-Mogul New Products Inc. |  | Delaware
Icahn Agency Services 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
The Pep Boys Manny Moe & Jack (280 "Pep Boys" stores omitted) |  | Pennsylvania
Tire Stores Holding Corp. |  | Delaware
Big 10 Tire Stores, LLC (79 "Big 10 Tires" stores omitted) |  | Delaware
Pep Boys - Manny, Moe & Jack of Puerto Rico, Inc. (28 "Pep Boys" stores omitted) |  | Delaware
Carrus Supply Corporation |  | Delaware
PB Acquisition Company Florida LLC (1 "Pep Boys" store omitted) |  | Delaware
PB Acquisition Company Indiana LLC (3 "Pep Boys" store omitted) |  | Delaware
PB Acquisition Company North Carolina LLC (1 "Pep Boys" store omitted) |  | Delaware
PB Acquisition Company Tennessee LLC (2 "Pep Boys" store omitted) |  | Delaware
Colchester Insurance Company |  | Vermont
Pep Boys - Manny, Moe & Jack of Delaware, Inc. (196 "Pep Boys" stores omitted) |  | Delaware
Car Sales US LLC |  | Delaware
Car Sales of New York LLC |  | Delaware
Car Sales of California LLC |  | Delaware
Car Sales of Georgia LLC |  | Delaware
Car Sales of Pennsylvania LLC |  | Delaware
The Pep Boys - Manny, Moe & Jack of California (236 "Pep Boys" stores omitted) |  | California
PB Acquisition Company San Diego LLC |  | Delaware
PB Acquisition Company Arizona LLC (15 "Pep Boys" stores omitted) |  | Delaware
PB Acquisition Company Alameda LLC (2 "Pep Boys" store omitted) |  | Delaware
PB Acquisition Company Minnesota LLC (2 "Pep Boys" store omitted) |  | Delaware
PB Acquisition Company Illinois LLC (1 "Pep Boys" store omitted) |  | Delaware
PB Acquisition Company Hartford LLC (2 "Pep Boys" store omitted) |  | Delaware
PB Acquisition Company Massachusettes LLC (2 "Pep Boys" store omitted) |  | Delaware
PB Acquisition Company Michigan LLC (6 "Pep Boys" store omitted) |  | Delaware
PB Acquisition Company Nassau LLC (4 "Pep Boys" stores omitted) |  | Delaware
PB Acquisition Company Washington LLC (11 "Pep Boys" stores omitted) |  | Delaware
JBRE Holdings, LLC |  | Delaware
JBRE, LLC |  | Delaware
JBRE CTEX LLC (15 "Pep Boys" stores omitted) |  | Delaware
JBRE CO LLC (14 "Pep Boys" stores omitted) |  | Delaware
JBRE AZ LLC (8 "Pep Boys" stores omitted) |  | Delaware
JBRE GA LLC (19 "Pep Boys" and 2 "Just Brakes" stores omitted) |  | Delaware
JBRE NV LLC (9 "Pep Boys" and 2 "Just Brakes" stores omitted) |  | Delaware
JBRE NTEX LLC (18 "Pep Boys" stores omitted) |  | Delaware
JBRE FL LLC (26 "Pep Boys" stores omitted) |  | Delaware
JBRE STEX LLC (13 "Pep Boys" stores omitted) |  | Delaware
Precision Auto Care, Inc. (54 "Precision Tune" stores omitted) |  | Virginia
Precision Printing, Inc. |  | Virginia
WE JAC Corporation |  | Delaware
Precision Tune Auto Care, Inc. |  | Virginia
PTAC Operating Centers, LLC |  | Virginia
PTW, Inc. |  | Washington
Precision Franchising LLC |  | Virginia
PT Auto Care Canada, Inc |  | Canada
ACC-U-TUNE |  | California
National 60 Minute Tune, Inc |  | Washington

Colorado Tune, Inc |  | Colorado
Miracle Industries, Inc |  | Ohio
PAC Mexican Delaware Holding Company Inc. |  | Delaware
Precision Auto Care Mexico II, S. de R.l. |  | Mexico
Precision Auto Care Mexico I, S. de R.l. |  | Mexico
Promotora de Franquicas Praxis, S.A. de C.V. |  | Mexico
Praxis Afinaciones Puerto Rico, Inc. |  | Mexico
Sixar Afinaciones Puerto Rico, Inc. |  | Mexico
Praxis Autopartes S.S. de C.V. |  | Mexico
Praxis Afinaciones S.A. de C.V. |  | Mexico
Premier Accessories S.A. de C.V. |  | Mexico
Sixar Afinaciones S.A. de C.V. |  | Mexico
Sixar Guadalajara S.A. de C.V. |  | Mexico
Sixar Occidente, S.A. |  | Mexico
Miracle Partners, Inc. |  | Delaware
Precision Building Solutions, Inc. |  | Delaware
IEH BA LLC |  | Delaware
IEH AIM LLC |  | Delaware
Icahn Automotive Service Partners LLC |  | Delaware
IEH Auto Parts LLC (312 "Auto Plus" stores omitted) |  | Delaware
AP Acquisition Company Clark LLC |  | Delaware
AP Acquisition Company Gordon LLC (1 "Auto Plus" store omitted) |  | Delaware
AP Acquisition Company Missouri LLC (1 "Auto Plus" store omitted) |  | Delaware
AP Acquisition Company Washington LLC (1 "Auto Plus" store omitted) |  | Delaware
AP Acquisition Company Massachusetts LLC (3 "Auto Plus" store omitted) |  | Delaware
AP Acquisition Company North Carolina LLC |  | Delaware
AP Acquisition Company New York LLC (2 "Auto Plus" store omitted) |  | Delaware
AAMCO Transmissions, LLC |  | Pennsylvania
AAMCO Canada, Inc. |  | Canada
American Driveline Technical Services, LLC |  | Pennsylvania
American Driveline Centers, LLC |  | Pennsylvania
Cottman Transmission Systems, LLC |  | Delaware
Ross Advertising, LLC |  | Pennsylvania
AAMCO Retail LLC |  | Delaware
AAMCO Northeast LLC |  | Delaware
AAMCO Northwest LLC |  | Delaware
AAMCO Southeast LLC |  | Delaware
AAMCO Southwest 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
CVR Nitrogen GP, LLC |  | Delaware
CVR Nitrogen, LP |  | Delaware
CVR Nitrogen Finance Corporation |  | Delaware
East Dubuque Nitrogen Fertlizers, LLC |  | Delaware
CVR Aviation, LLC |  | Delaware
CVR Logistics, LLC |  | Delaware
CVR Nitrogen Holdings, LLC |  | Delaware
PSC Metals LLC |  | Ohio
M W Recycling, LLC (dba PSC Metals) |  | Ohio
TAP USA, LLC |  | Ohio
Carbon Plate Steel Products, LLC |  | Ohio
PSC Metals - Akron, LLC |  | Ohio
PSC Metals - Aliquippa, LLC |  | Ohio
PSC Metals - Alliance, LLC |  | Ohio
PSC Metals - Beaver Falls, LLC |  | Ohio
PSC Metals - Canton, LLC |  | Ohio
PSC Metals - CAW, LLC |  | Ohio
PSC Metals - Chattanooga, LLC |  | Ohio
PSC Metals - D&L, LLC |  | Pennsylvania
PSC Metals - Elyria, LLC |  | Ohio
PSC Metals - Garn, LLC |  | Ohio
PSC Metals - Joyce, LLC |  | Ohio
PSC Metals - Knoxville, LLC |  | Ohio
PSC Metals - Massillon, LLC |  | Ohio
PSC Metals - Metallics, LLC |  | Ohio
PSC Metals - Mitco, LLC |  | Ohio
PSC Metals - New York, LLC |  | New York
PSC Metals - Newark, LLC |  | Ohio
PSC Metals - Rockwood, LLC |  | Ohio
PSC Metals - South Knoxville, LLC |  | Ohio
PSC Metals - St. Louis, LLC |  | Ohio
PSC Metals - Wooster, LLC |  | Ohio
Tennessee Gray, LLC |  | Tennessee
CAPPCO Tubular Products Canada, Inc. |  | Canada
CAPPCO Tubular Products USA, LLC |  | Georgia
Ferrous Limited |  | Isle of Man
Ferrous Resources Limited |  | United Kingdom (England)

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 Spain SL |  | Spain
Viskase Brasil Embalagens Ltda |  | Brazil
Viskase Asia Pacific Corp |  | Philippines
Viskase Sales Philippines Inc. |  | Philippines
Viskase Holdings, Inc. |  | Delaware
Darmex Casings SP.ZO.O |  | Poland
Walsroder Casings GmbH |  | Germany
Walsroder Casings Polska Sp.zo.o |  | Poland
CT Casings Beteiligungs GmbH |  | Germany
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. |  | British Virgin Islands
WestPoint Home (Bahrain) W.L.L. |  | Bahrain
WestPoint Home (Shanghai) Inc. |  | China
WestPoint Home Luxury Linens LLC |  | Delaware
WP Properties Greenville, LLC |  | Delaware
WP Properties LMP, LLC |  | Delaware
WP Properties Opelika Lots, LLC |  | Delaware
WP Properties Lakeview, LLC |  | Delaware
WP Properties Transportation Center, LLC |  | Delaware

(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.