    <SEC-DOCUMENT>0001144204-19-042634-index.html : 20190830
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    ACCESSION NUMBER:		0001144204-19-042634
    CONFORMED SUBMISSION TYPE:	S-4
    PUBLIC DOCUMENT COUNT:		17
    FILED AS OF DATE:		20190830
    DATE AS OF CHANGE:		20190829

    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:	333-233536
    		FILM NUMBER:		191067583

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    		CITY:			NEW YORK
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    		ZIP:			10153
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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:
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    		CENTRAL INDEX KEY:			0001297337
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    		FISCAL YEAR END:			1231

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    		SEC ACT:		1933 Act
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    		STREET 2:		SUITE 4600
    		CITY:			NEW YORK
    		STATE:			NY
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    		CITY:			NEW YORK
    		STATE:			NY
    		ZIP:			10153

    	FORMER COMPANY:
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    		DATE OF NAME CHANGE:	20100412

    	FORMER COMPANY:
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    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES HOLDINGS L.P.
    		CENTRAL INDEX KEY:			0001034563
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    		STATE OF INCORPORATION:			DE
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    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-233536-02
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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:	19980311
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    <TEXT>
    Document 1 - file: tv528420-s4.htm

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    <DESCRIPTION>EXHIBIT 5.1
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    Document 2 - file: tv528420_ex5-1.htm

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    <DESCRIPTION>EXHIBIT 23.1
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    Document 3 - file: tv528420_ex23-1.htm

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    <DESCRIPTION>EXHIBIT 99.1
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