<SEC-DOCUMENT>0000928464-20-000060.txt : 20201001
<SEC-HEADER>0000928464-20-000060.hdr.sgml : 20201001
<ACCEPTANCE-DATETIME>20201001162225
ACCESSION NUMBER:		0000928464-20-000060
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20201001
DATE AS OF CHANGE:		20201001

SUBJECT COMPANY:	

	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:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-38593
		FILM NUMBER:		201216170

	BUSINESS ADDRESS:	
		STREET 1:		16690 COLLINS AVE,
		STREET 2:		PH-1
		CITY:			SUNNY ISLES BEACH
		STATE:			FL
		ZIP:			33160
		BUSINESS PHONE:		(305) 422-4000

	MAIL ADDRESS:	
		STREET 1:		16690 COLLINS AVE,
		STREET 2:		PH-1
		CITY:			SUNNY ISLES BEACH
		STATE:			FL
		ZIP:			33160

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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN CARL C
		CENTRAL INDEX KEY:			0000921669
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		C/O ICAHN ENTERPRISES L.P.
		STREET 2:		16690 COLLINS AVE., PH-1
		CITY:			SUNNY ISLES BEACH
		STATE:			FL
		ZIP:			33160
		BUSINESS PHONE:		305-422-4145

	MAIL ADDRESS:	
		STREET 1:		C/O ICAHN ENTERPRISES L.P.
		STREET 2:		16690 COLLINS AVE., PH-1
		CITY:			SUNNY ISLES BEACH
		STATE:			FL
		ZIP:			33160

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ICAHN CARL C ET AL
		DATE OF NAME CHANGE:	19950612
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>ielpsch13da10012020.htm
<TEXT>
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="text-align: center;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center;">Washington, D.C. 20549</div>
    <div><br>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: center;">Under the Securities Exchange Act of 1934</div>
    <div style="text-align: center;">(Amendment No. 58)*</div>
    <div><br>
    </div>
    <div style="text-align: center;">Icahn Enterprises L.P.</div>
    <div style="text-align: center;">(Name of Issuer)</div>
    <div><br>
    </div>
    <div style="text-align: center;">Depositary Units Representing Limited Partner Interests</div>
    <div style="text-align: center;">(Title of Class of Securities)</div>
    <div><br>
    </div>
    <div style="text-align: center;">451100 10 1</div>
    <div style="text-align: center;">(CUSIP Number)</div>
    <div><br>
    </div>
    <div style="text-align: center;">Jesse Lynn, Esq.</div>
    <div style="text-align: center;">Icahn Associates LLC</div>
    <div style="text-align: center;">16690 Collins Avenue, Suite PH-1</div>
    <div style="text-align: center;">Sunny Isles Beach, FL 33160</div>
    <div style="text-align: center;">(305) 422-4100</div>
    <div style="text-align: center;">(Name, Address and Telephone Number of Person Authorized to</div>
    <div style="text-align: center;">Receive Notices and Communications)</div>
    <div><br>
    </div>
    <div style="text-align: center;">September 29, 2020</div>
    <div style="text-align: center;">(Date of Event which Requires Filing of this Statement)</div>
    <div><br>
    </div>
    <div style="text-align: justify;">If the filing person has previously filed a statement on Schedule 13G to report the acquisition which is the subject of this Schedule 13D, and is filing
      this schedule because Section 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box / /.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">NOTE: Schedules filed in paper format shall include a signed original and five copies of the schedule, including all exhibits. See Section 240.13d-7(b) for
      other parties to whom copies are to be sent.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">*The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities,
      and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act
      of 1934 ("Act") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">CUSIP No. 451100 10 1</div>
    <div><br>
    </div>
    <div style="text-align: justify;">1.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>NAME OF REPORTING PERSON</div>
    <div style="text-align: justify; text-indent: 72pt;">CCI Onshore LLC</div>
    <div><br>
    </div>
    <div style="text-align: justify;">2<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
    <div style="text-align: justify; margin-left: 72pt;">(a)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/x/</div>
    <div style="text-align: justify; margin-left: 72pt;">(b)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div style="text-align: justify;">3<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SEC USE ONLY</div>
    <div><br>
    </div>
    <div style="text-align: justify;">4<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOURCE OF FUNDS</div>
    <div style="text-align: justify; text-indent: 72pt;">Not applicable.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z1bdf9340c0d7445986a42d7735a902f9" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">5</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEMS 2(d) or 2(e) / /</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;">6<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CITIZENSHIP OR PLACE OF ORGANIZATION</div>
    <div style="text-align: justify; text-indent: 72pt;">Delaware</div>
    <div><br>
    </div>
    <div style="text-align: justify;">NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:</div>
    <div><br>
    </div>
    <div style="text-align: justify;">7<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE VOTING POWER</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;">49,721,044</div>
    <div><br>
    </div>
    <div style="text-align: justify;">8<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED VOTING POWER</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;">0</div>
    <div><br>
    </div>
    <div style="text-align: justify;">9<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE DISPOSITIVE POWER</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;">49,721,044</div>
    <div><br>
    </div>
    <div style="text-align: justify;">10<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED DISPOSITIVE POWER</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;">0</div>
    <div><br>
    </div>
    <div style="text-align: justify;">11<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;">49,721,044</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zef4feb3167d5460b8dbed2bb849bf1fc" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">12</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES/ /</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;">13<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
    <div style="text-align: justify; text-indent: 72pt;">21.5%</div>
    <div><br>
    </div>
    <div style="text-align: justify;">14<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>TYPE OF REPORTING PERSON</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">OO</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">CUSIP No. 451100 10 1</div>
    <div><br>
    </div>
    <div>1<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>NAME OF REPORTING PERSON</div>
    <div style="margin-left: 72pt;">Gascon Partners</div>
    <div><br>
    </div>
    <div>2<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
    <div style="margin-left: 72pt;">(a)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/x/</div>
    <div style="margin-left: 72pt;">(b)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>3<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SEC USE ONLY</div>
    <div><br>
    </div>
    <div>4<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOURCE OF FUNDS</div>
    <div style="margin-left: 72pt;">Not applicable.</div>
    <div><br>
    </div>
    <div>5<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO</div>
    <div><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>ITEMS 2(d) or 2(e)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font> / /</div>
    <div><br>
    </div>
    <div>6<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CITIZENSHIP OR PLACE OF ORGANIZATION</div>
    <div style="margin-left: 72pt;">New York</div>
    <div><br>
    </div>
    <div>NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:</div>
    <div><br>
    </div>
    <div>7<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE VOTING POWER</div>
    <div style="margin-left: 72pt;">29,281,771</div>
    <div><br>
    </div>
    <div>8<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED VOTING POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>9<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">29,281,771</div>
    <div><br>
    </div>
    <div>10<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>11<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
    <div style="margin-left: 72pt;">29,281,771</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zd9c5e6179b56408ea6e190aa4e3a3c6c" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">12</td>
          <td style="width: auto; vertical-align: top;">
            <div>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES/ /</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>13<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
    <div style="margin-left: 72pt;">12.7%</div>
    <div><br>
    </div>
    <div>14<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>TYPE OF REPORTING PERSON</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">PN</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">CUSIP No. 451100 10 1</div>
    <div><br>
    </div>
    <div style="text-align: justify;">1<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>NAME OF REPORTING PERSON</div>
    <div style="text-align: justify; margin-left: 72pt;">High Coast Limited Partnership</div>
    <div><br>
    </div>
    <div style="text-align: justify;">2<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
    <div style="text-align: justify; margin-left: 72pt;">(a)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/x/</div>
    <div style="text-align: justify; margin-left: 72pt;">(b)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div style="text-align: justify;">3<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SEC USE ONLY</div>
    <div><br>
    </div>
    <div style="text-align: justify;">4<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOURCE OF FUNDS</div>
    <div style="text-align: justify; margin-left: 72pt;">Not applicable.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">5<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO</div>
    <div style="text-align: justify;"><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>ITEMS 2(d) or 2(e)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font> / /</div>
    <div><br>
    </div>
    <div style="text-align: justify;">6<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CITIZENSHIP OR PLACE OF ORGANIZATION</div>
    <div style="text-align: justify; margin-left: 72pt;">Delaware</div>
    <div><br>
    </div>
    <div style="text-align: justify;">NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:</div>
    <div><br>
    </div>
    <div style="text-align: justify;">7<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE VOTING POWER</div>
    <div style="text-align: justify; margin-left: 72pt;">102,535,566</div>
    <div><br>
    </div>
    <div style="text-align: justify;">8<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED VOTING POWER</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;">49,721,044</div>
    <div><br>
    </div>
    <div style="text-align: justify;">9<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE DISPOSITIVE POWER</div>
    <div style="text-align: justify; margin-left: 72pt;">102,535,566</div>
    <div><br>
    </div>
    <div style="text-align: justify;">10<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED DISPOSITIVE POWER</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;">49,721,044</div>
    <div><br>
    </div>
    <div style="text-align: justify;">11<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
    <div style="text-align: justify; margin-left: 72pt;">152,256,610</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="ze708ae546cc14315a0306a29f6572496" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">12</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES/ /</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;">13<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
    <div style="text-align: justify; margin-left: 72pt;">65.8%</div>
    <div><br>
    </div>
    <div style="text-align: justify;">14<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>TYPE OF REPORTING PERSON</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">PN</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">CUSIP No. 451100 10 1</div>
    <div><br>
    </div>
    <div>1<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>NAME OF REPORTING PERSON</div>
    <div style="margin-left: 72pt;">Highcrest Investors LLC</div>
    <div><br>
    </div>
    <div>2<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
    <div style="margin-left: 72pt;">(a)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/x/</div>
    <div style="margin-left: 72pt;">(b)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font> / /</div>
    <div><br>
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    <div>3<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SEC USE ONLY</div>
    <div><br>
    </div>
    <div>4<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOURCE OF FUNDS</div>
    <div style="margin-left: 72pt;">Not applicable.</div>
    <div><br>
    </div>
    <div>5<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO</div>
    <div><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>ITEMS 2(d) or 2(e)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font> / /</div>
    <div><br>
    </div>
    <div>6<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CITIZENSHIP OR PLACE OF ORGANIZATION</div>
    <div style="margin-left: 72pt;">Delaware</div>
    <div><br>
    </div>
    <div>NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:</div>
    <div><br>
    </div>
    <div>7<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE VOTING POWER</div>
    <div style="margin-left: 72pt;">23,898,869</div>
    <div><br>
    </div>
    <div>8<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED VOTING POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>9<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">23,898,869</div>
    <div><br>
    </div>
    <div>10<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>11<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
    <div style="margin-left: 72pt;">23,898,869</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zf62d2af1cc9c4ea3ad182f7ce730ce99" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
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          <td style="width: auto; vertical-align: top;">
            <div>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES/ /</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>13<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
    <div style="margin-left: 72pt;">10.3%</div>
    <div><br>
    </div>
    <div>14<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>TYPE OF REPORTING PERSON</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">CO</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">CUSIP No. 451100 10 1</div>
    <div><br>
    </div>
    <div>1<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>NAME OF REPORTING PERSON</div>
    <div style="margin-left: 72pt;">Thornwood Associates Limited Partnership</div>
    <div><br>
    </div>
    <div>2<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
    <div style="margin-left: 72pt;">(a)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/x/</div>
    <div style="margin-left: 72pt;">(b)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>3<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SEC USE ONLY</div>
    <div><br>
    </div>
    <div>4<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOURCE OF FUNDS</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">Not applicable.</div>
    <div><br>
    </div>
    <div>5<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO</div>
    <div><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>ITEMS 2(d) or 2(e)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>6<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CITIZENSHIP OR PLACE OF ORGANIZATION</div>
    <div style="margin-left: 72pt;">Delaware</div>
    <div><br>
    </div>
    <div>NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:</div>
    <div><br>
    </div>
    <div>7<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE VOTING POWER</div>
    <div style="margin-left: 72pt;">7,951,824</div>
    <div><br>
    </div>
    <div>8<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED VOTING POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>9<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">7,951,824</div>
    <div><br>
    </div>
    <div>10<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>11<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
    <div style="margin-left: 72pt;">7,951,824</div>
    <div><br>
    </div>
    <div>12<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN</div>
    <div style="text-indent: 36pt;">SHARES<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt">&#160;</font>/ /</div>
    <div> <br>
    </div>
    <div>13<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
    <div style="margin-left: 72pt;">3.4%</div>
    <div><br>
    </div>
    <div>14<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>TYPE OF REPORTING PERSON</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">PN</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">CUSIP No. 451100 10 1</div>
    <div><br>
    </div>
    <div>1<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>NAME OF REPORTING PERSON</div>
    <div style="margin-left: 72pt;">Barberry Corp.</div>
    <div><br>
    </div>
    <div>2<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
    <div style="margin-left: 72pt;">(a)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/x/</div>
    <div style="margin-left: 72pt;">(b)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>3<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SEC USE ONLY</div>
    <div><br>
    </div>
    <div>4<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOURCE OF FUNDS</div>
    <div style="margin-left: 72pt;">Not applicable.</div>
    <div><br>
    </div>
    <div>5<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO</div>
    <div><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>ITEMS 2(d) or 2(e)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font> / /</div>
    <div><br>
    </div>
    <div>6<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CITIZENSHIP OR PLACE OF ORGANIZATION</div>
    <div style="margin-left: 72pt;">Delaware</div>
    <div><br>
    </div>
    <div>NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:</div>
    <div><br>
    </div>
    <div>7<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE VOTING POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>8<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED VOTING POWER</div>
    <div style="margin-left: 72pt;">7,951,824</div>
    <div><br>
    </div>
    <div>9<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>10<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">7,951,824</div>
    <div><br>
    </div>
    <div>11<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
    <div style="margin-left: 72pt;">7,951,824</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zf639d4483faa45f1b6e3c854d0c38c7f" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">12</td>
          <td style="width: auto; vertical-align: top;">
            <div>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES/ /</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div>13<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">3.4%</div>
    <div><br>
    </div>
    <div>14<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>TYPE OF REPORTING PERSON</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">CO</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">CUSIP No. 451100 10 1</div>
    <div><br>
    </div>
    <div>1<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>NAME OF REPORTING PERSON</div>
    <div style="margin-left: 72pt;">Starfire Holding Corporation</div>
    <div><br>
    </div>
    <div>2<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
    <div style="margin-left: 72pt;">(a)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/x/</div>
    <div style="margin-left: 72pt;">(b)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>3<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SEC USE ONLY</div>
    <div><br>
    </div>
    <div>4<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOURCE OF FUNDS</div>
    <div style="margin-left: 72pt;">Not applicable.</div>
    <div><br>
    </div>
    <div>5<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO</div>
    <div><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>ITEMS 2(d) or 2(e)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font> / /</div>
    <div><br>
    </div>
    <div>6<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CITIZENSHIP OR PLACE OF ORGANIZATION</div>
    <div style="margin-left: 72pt;">Delaware</div>
    <div><br>
    </div>
    <div>NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:</div>
    <div><br>
    </div>
    <div>7<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE VOTING POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>8<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED VOTING POWER</div>
    <div style="margin-left: 72pt;">23,898,869</div>
    <div><br>
    </div>
    <div>9<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>10<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">23,898,869</div>
    <div><br>
    </div>
    <div>11<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
    <div style="margin-left: 72pt;">23,898,869</div>
    <div><br>
    </div>
    <div>12<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN</div>
    <div><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARES<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>13<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">10.3%</div>
    <div><br>
    </div>
    <div>14<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>TYPE OF REPORTING PERSON</div>
    <div style="margin-left: 72pt;">CO</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">CUSIP No. 451100 10 1</div>
    <div><br>
    </div>
    <div>1<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>NAME OF REPORTING PERSON</div>
    <div style="margin-left: 72pt;">Little Meadow Corp.</div>
    <div><br>
    </div>
    <div>2<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
    <div style="margin-left: 72pt;">(a)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font> /x/</div>
    <div style="margin-left: 72pt;">(b)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>3<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SEC USE ONLY</div>
    <div><br>
    </div>
    <div>4<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOURCE OF FUNDS</div>
    <div style="margin-left: 72pt;">Not applicable.</div>
    <div><br>
    </div>
    <div>5<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO</div>
    <div><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>ITEMS 2(d) or 2(e)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 144pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>6<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CITIZENSHIP OR PLACE OF ORGANIZATION</div>
    <div style="margin-left: 72pt;">Delaware</div>
    <div><br>
    </div>
    <div>NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:</div>
    <div><br>
    </div>
    <div>7<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE VOTING POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>8<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED VOTING POWER</div>
    <div style="margin-left: 72pt;">181,538,381</div>
    <div><br>
    </div>
    <div>9<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>10<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">181,538,381</div>
    <div><br>
    </div>
    <div>11<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
    <div style="margin-left: 72pt;">181,538,381</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z6184e7b67ffe4d3c9f2fcdc24d29d222" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">12</td>
          <td style="width: auto; vertical-align: top;">
            <div>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES/ /</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>13<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
    <div style="margin-left: 72pt;">78.5%</div>
    <div><br>
    </div>
    <div>14<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>TYPE OF REPORTING PERSON</div>
    <div style="text-indent: 36pt; margin-left: 36pt;">CO</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">CUSIP No. 451100 10 1</div>
    <div><br>
    </div>
    <div>1<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>NAME OF REPORTING PERSON</div>
    <div style="margin-left: 72pt;">Carl C. Icahn</div>
    <div><br>
    </div>
    <div>2<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP</div>
    <div style="margin-left: 72pt;">(a)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/x/</div>
    <div style="margin-left: 72pt;">(b)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>3<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SEC USE ONLY</div>
    <div><br>
    </div>
    <div>4<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOURCE OF FUNDS</div>
    <div style="margin-left: 72pt;">Not applicable.</div>
    <div><br>
    </div>
    <div>5<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO</div>
    <div><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>ITEMS 2(d) or 2(e)<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font>/ /</div>
    <div><br>
    </div>
    <div>6<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>CITIZENSHIP OR PLACE OF ORGANIZATION</div>
    <div style="margin-left: 72pt;">United States of America</div>
    <div><br>
    </div>
    <div>NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:</div>
    <div><br>
    </div>
    <div>7<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE VOTING POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>8<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED VOTING POWER</div>
    <div style="margin-left: 72pt;">213,389,074</div>
    <div><br>
    </div>
    <div>9<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SOLE DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">0</div>
    <div><br>
    </div>
    <div>10<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>SHARED DISPOSITIVE POWER</div>
    <div style="margin-left: 72pt;">213,389,074</div>
    <div><br>
    </div>
    <div>11<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</div>
    <div style="margin-left: 72pt;">213,389,074</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z310197bb274e44beae4609c60611087f" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">12</td>
          <td style="width: auto; vertical-align: top;">
            <div>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES/ /</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div>13<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</div>
    <div style="margin-left: 72pt;">92.2%</div>
    <div><br>
    </div>
    <div>14<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>TYPE OF REPORTING PERSON</div>
    <div style="margin-left: 72pt;">IN</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SCHEDULE 13D</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The Schedule 13D filed with the U.S. Securities and Exchange Commission ("SEC") on September 24, 1990, as previously amended (the &#8220;Initial 13D&#8221;), is hereby
      further amended to furnish the additional information set forth in this Amendment No. 58 to the Initial 13D. All capitalized terms contained herein but not otherwise defined shall have the meanings ascribed to such terms in the Initial 13D.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">Item 4. Purpose of Transaction</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Item 4 of the Initial 13D is hereby amended to add the following:</div>
    <div><br>
    </div>
    <div style="text-align: justify;">On October 1, 2020, High Coast entered into a Depositary Unit Purchase Agreement with Brett Icahn, the son of Carl C. Icahn, pursuant to which High Coast
      sold 202,758 Depositary Units to Brett Icahn.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The above description of the Depositary Unit Purchase Agreement is a summary and does not purport to be a complete description of all of the terms and
      conditions thereof and is qualified in its entirety by reference to the full text of the Depositary Unit Purchase Agreement, which is filed herewith as an exhibit and incorporated herein by reference.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">Item 5. Interest in Securities of the Issuer</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Items 5(a), 5(b) and 5(c) of the Initial 13D are hereby amended and restated as follows:</div>
    <div><br>
    </div>
    <div style="text-align: justify;">(a) The Reporting Persons may be deemed to beneficially own, in the aggregate, 213,389,074 Depositary Units, representing approximately 92.2% of the
      Issuer's outstanding Depositary Units (based upon: (i) the 222,804,933 Depositary Units stated to be outstanding as of August 7, 2020 by the Issuer in the Issuer's Form 10-Q filing filed with the Securities and Exchange Commission on August 10, 2020;
      plus (ii) the 8,528,504 Depositary Units issued to the Reporting Persons by the Issuer on September 29, 2020 in connection with a regular quarterly distribution of Depositary Units by the Issuer).</div>
    <div><br>
    </div>
    <div style="text-align: justify;">(b) CCI Onshore has sole voting power and sole dispositive power with respect to 49,721,044 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange
      Act, each of High Coast, Little Meadow and Mr. Icahn (by virtue of their relationships to CCI Onshore) may be deemed to indirectly beneficially own the Depositary Units which CCI Onshore owns. Each of High Coast, Little Meadow and Mr. Icahn disclaims
      beneficial ownership of the Depositary Units for all other purposes.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Gascon has sole voting power and sole dispositive power with respect to 29,281,771 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each
      of Little Meadow and Mr. Icahn (by virtue of their relationships to Gascon) may be deemed to indirectly beneficially own the Depositary Units which Gascon owns. Each of Little Meadow and Mr. Icahn disclaims beneficial ownership of the Depositary
      Units for all other purposes.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">High Coast has sole voting power and sole dispositive power with respect to 102,535,566 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
      each of Little Meadow and Mr. Icahn (by virtue of their relationships to High Coast) may be deemed to indirectly beneficially own the Depositary Units which High Coast owns. Each of Little Meadow and Mr. Icahn disclaims beneficial ownership of the
      Depositary Units for all other purposes.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Highcrest has sole voting power and sole dispositive power with respect to 23,898,869 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
      each of Starfire and Mr. Icahn (by virtue of their relationships to Highcrest) may be deemed to indirectly beneficially own the Depositary Units which Highcrest owns. Each of Starfire and Mr. Icahn disclaims beneficial ownership of the Depositary
      Units for all other purposes.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Thornwood has sole voting power and sole dispositive power with respect to 7,951,824 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act,
      each of Barberry and Mr. Icahn (by virtue of their relationships to Thornwood) may be deemed to indirectly beneficially own the Depositary Units which Thornwood owns. Each of Barberry and Mr. Icahn disclaims beneficial ownership of the Depositary
      Units for all other purposes.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">(c) The following table sets forth all transactions with respect to Depositary Units effected during the past sixty (60) days by any of the Reporting
      Persons and not previously reported on Schedule 13D. Except as noted below, all such transactions were acquisitions of Depositary Units from the Issuer in connection with a quarterly dividend.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z2afda7263e1f4f248a99d2cc25c2f10d" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="font-weight: bold;">Name of Reporting Person</div>
          </td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: center; font-weight: bold;">Date of Transaction</div>
          </td>
          <td style="width: 37.71%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: right; font-weight: bold;">Amount of Securities</div>
          </td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 37.71%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>CCI Onshore</div>
          </td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">09/29/2020</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">1,985,310</div>
          </td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 37.71%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>Gascon</div>
          </td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">09/29/2020</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">1,169,192</div>
          </td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 37.71%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>High Coast</div>
          </td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">09/29/2020</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">4,102,236</div>
          </td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>High Coast</div>
          </td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">10/01/2020</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">(202,758) (1)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>Highcrest</div>
          </td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">09/29/2020</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">954,258</div>
          </td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>Thornwood</div>
          </td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">09/29/2020</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">317,508</div>
          </td>
        </tr>
        <tr>
          <td style="width: 35.63%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 26.66%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" id="z820fd375ee0849e09b0b1d54b4ab3b77" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 18pt;">(1)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify;">Sale of Depositary Units by High Coast described in Item 4 above.</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">Item 6. Contracts, Arrangements, Understandings or Relationships With Respect to Securities of the Issuer.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Item 6 of the Initial 13D is hereby amended to add the following:</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The disclosure set forth in Item 4 above is incorporated by reference into this Item 6.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">Item 7. Material to be Filed as Exhibits.</div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" id="z81ce01e367324978a75628467d9b7770" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 18pt;">1.</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify;">Depositary Unit Purchase Agreement dated as of October 1, 2020, between High Coast Limited Partnership and Brett Icahn.</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center;">SIGNATURES</div>
    <div><br>
    </div>
    <div style="text-align: justify;">After reasonable inquiry and to the best of the knowledge and belief of each of the undersigned, each of the undersigned certifies that the information set
      forth in this statement on Schedule 13D concerning the depositary units representing limited partner interests in Icahn Enterprises L.P., a Delaware limited partnership, is true, complete and correct.</div>
    <div><br>
    </div>
    <div>Dated: October 1, 2020</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">CCI ONSHORE LLC</div>
    <div><br>
    </div>
    <div>By: <u>/s/ Irene March</u><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font></div>
    <div>Name: Irene March</div>
    <div style="text-align: justify;">Title: Vice President</div>
    <div><br>
    </div>
    <div><br>
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    <div>GASCON PARTNERS</div>
    <div><br>
    </div>
    <div>By: Little Meadow Corp., its managing general partner</div>
    <div><br>
    </div>
    <div>By: <u>/s/ Irene March</u><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font></div>
    <div>Name: Irene March</div>
    <div style="text-align: justify;">Title: Vice President</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>HIGH COAST LIMITED PARTNERSHIP</div>
    <div><br>
    </div>
    <div>By: Little Meadow Corp., its general partner</div>
    <div><br>
    </div>
    <div>By: <u>/s/ Irene March</u><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font></div>
    <div>Name: Irene March</div>
    <div style="text-align: justify;">Title: Vice President</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>HIGHCREST INVESTORS LLC</div>
    <div><br>
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    <div>By: <u>/s/ Irene March</u><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font></div>
    <div>Name: Irene March</div>
    <div>Title: Vice President</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center;">[Signature Page for Amendment No. 58 to Schedule 13D &#8211; Icahn Enterprises L.P.]</div>
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    <div>BARBERRY CORP.</div>
    <div><br>
    </div>
    <div>By: <u>/s/ Irene March</u><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font></div>
    <div>Name: Irene March</div>
    <div>Title: Vice President</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>LITTLE MEADOW CORP.</div>
    <div><br>
    </div>
    <div>By: <u>/s/ Irene March</u><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font></div>
    <div>Name: Irene March</div>
    <div style="text-align: justify;">Title: Vice President</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>STARFIRE HOLDING CORPORATION</div>
    <div><br>
    </div>
    <div>By: <u>/s/ Irene March</u><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font></div>
    <div>Name: Irene March</div>
    <div>Title: Vice President</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>THORNWOOD ASSOCIATES LIMITED PARTNERSHIP</div>
    <div><br>
    </div>
    <div style="text-align: justify;">By: Barberry Corp., its general partner</div>
    <div><br>
    </div>
    <div>By: <u>/s/ Irene March</u><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 108pt">&#160;</font></div>
    <div>Name: Irene March</div>
    <div>Title: Vice President</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><u>/s/ Carl C. Icahn</u><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 144pt">&#160;</font></div>
    <div>CARL C. ICAHN</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center;">[Signature Page for Amendment No. 58 to Schedule 13D &#8211; Icahn Enterprises L.P.]</div>
    <div><br>
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  <head>
    <title></title>
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         Copyright 1995 - 2020 Broadridge -->
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
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    <div style="text-align: center; margin-bottom: 12pt; font-weight: bold;">DEPOSITARY UNIT PURCHASE AGREEMENT</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">This Depositary Unit Purchase Agreement (this &#8220;<u>Agreement</u>&#8221;) is made as of October 1, 2020, by and between High Coast Limited Partnership, a Delaware limited partnership (the &#8220;<u>Seller</u>&#8221;),
      and Brett Icahn (the &#8220;<u>Buyer</u>&#8221;).</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">WHEREAS, the Buyer wishes to purchase, and the Seller wishes to sell, 202,758 depositary units (the &#8220;<u>Units</u>&#8221;) of Icahn Enterprises L.P. (the &#8220;<u>Company</u>&#8221;), subject to the terms
      and conditions of this Agreement.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">NOW, THEREFORE, in consideration of the representations, warranties, and agreements herein contained, and for other
      good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties, intending to be legally bound, hereby agree as follows:</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">1.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Purchase</u>. In consideration of the sale and transfer of the Units to the Buyer, the
        Buyer will pay the Seller $10,000,000 on the date of this Agreement, by wire transfer of immediately available funds pursuant to instructions provided by the Seller to the Buyer in writing at least two business days prior to the date of this
        Agreement. Upon receipt of such funds and delivery by the Seller to the Buyer of duly executed certificates or other instruments evidencing the Units to be purchased, in each case with appropriate instruments of transfer attached (duly endorsed or
        otherwise in form sufficient for transfer), the closing of the transactions contemplated by this Agreement will be effective as of 12:00 a.m. on the date of this Agreement.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">2.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Sale of Units</u>. Subject to and in reliance upon the terms, provisions, and conditions
        of this Agreement, on the date hereof, the Seller hereby sells, and the Buyer hereby accepts, the Units.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">3.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Seller Representations and Warranties</u>. The Seller represents and warrants to the Buyer
        as follows:</div>
    <div>
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          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 72pt; margin-bottom: 12pt;">(a)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">Existence;
                  Enforceability.</font> The Seller is a limited partnership, duly organized, validly existing and in good standing pursuant to the laws of the State of Delaware. The Seller has authorized the execution, delivery and performance of this
                Agreement, and each of the transactions contemplated hereby. Upon execution and delivery by the Buyer and the Seller, this Agreement shall constitute a valid and binding obligation of the Seller, enforceable against the Seller in accordance
                with its terms.</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
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          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 72pt; margin-bottom: 12pt;">(b)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">No
                  Breach</font>. The Seller is not subject to, or obligated under, any provision of (i) the Organizational Documents of the Seller, (ii) any contract, (iii) any license, franchise, or permit, or (iv) any Law that would be breached or
                violated, or in respect of which a right of termination or acceleration or any security interest, lien, claim or other encumbrance or any restriction on transfer (collectively, &#8220;<u>Encumbrances</u>&#8221;), on any of its assets would be created, by its execution, delivery, and performance of this Agreement or the consummation of the transactions contemplated hereby. No authorization, consent, or
                approval of, waiver or exemption by, or filing or registration with, any Governmental Entity or any other third party is necessary on the Seller&#8217;s part for the consummation of the transactions contemplated by this Agreement that has not
                previously been obtained or made by it.</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
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            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 72pt; margin-bottom: 12pt;">(c)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">Title</font>.
                The Seller has good and marketable title to the Units. The Units are owned by the Seller free and clear of any Encumbrance and will be transferred to the Buyer free and clear of any Encumbrances, in each case other than those imposed by the
                Securities Act of 1933, as amended (the &#8220;<u>Securities Act</u>&#8221;).</div>
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    </div>
    <div>
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              <div style="margin-left: 72pt; margin-bottom: 12pt;">(d)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">Investment
                  Representations and Warranties</font>. The sale of the Units by the Seller is not part of a plan or scheme to evade the registration requirements of the Securities Act.&#160; Neither the Seller, nor any person acting on behalf of the Seller,
                has offered or sold any of the Units by any form of general solicitation or general advertising.</div>
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    </div>
    <div>
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              <div style="margin-left: 72pt; margin-bottom: 12pt;">(e)</div>
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            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">MNPI</font>.
                The Seller is not in possession of any material non-public information with respect to the Units or the Company except to the extent such information is known to, or otherwise available to, the Buyer.</div>
            </td>
          </tr>

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    </div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">4.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Buyer Representations and Warranties</u>. The Buyer represents and warrants to the Seller
        as follows:</div>
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          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 72pt; margin-bottom: 12pt;">(a)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">Existence;
                  Enforceability.</font> The Buyer has authorized the execution, delivery and performance of this Agreement, and each of the transactions contemplated hereby. Upon execution and delivery by the Buyer and the Seller, this Agreement shall
                constitute a valid and binding obligation of the Buyer, enforceable against the Buyer in accordance with its terms.</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
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          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 72pt; margin-bottom: 12pt;">(b)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">No
                  Breach</font>. The Buyer is not subject to, or obligated under, any provision of (i) the Organizational Documents of the Buyer, (ii) any contract, (iii) any license, franchise, or permit, or (iv) any Law that would be breached or
                violated, or in respect of which a right of termination or acceleration or any Encumbrance on any of its assets would be created, by its execution, delivery, and performance of this Agreement or the consummation of the transactions
                contemplated hereby. No authorization, consent, or approval of, waiver or exemption by, or filing or registration with, any Governmental Entity or any other third party is necessary on the Buyer&#8217;s part for the consummation of the
                transactions contemplated by this Agreement that has not previously been obtained by it.</div>
            </td>
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      </table>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" id="z6a5dd36b988c4426af1eb780488f0e7f" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-bottom: 12pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 72pt; margin-bottom: 12pt;">(c)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">Investment
                  Representations and Warranties</font>.</div>
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    </div>
    <div>
      <table cellspacing="0" cellpadding="0" id="z4370e2ee69704e48ab04599b4f453b06" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-bottom: 12pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 72pt; vertical-align: top; align: right;">
              <div style="margin-left: 108pt; margin-bottom: 12pt;">(i)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">The Buyer acknowledges that the sale of the Units contemplated by this Agreement will not be registered
                under the Securities Act or any state securities Laws and that the Units are being sold pursuant to an exemption from such registration and qualification based in part upon its representations and warranties contained herein.</div>
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    <div>
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            <td style="width: 72pt; vertical-align: top; align: right;">
              <div style="margin-left: 108pt; margin-bottom: 12pt;">(ii)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">The Buyer understands that no federal or state agency has passed upon the merits or risks of an
                investment in the Units or made any finding or determination concerning the fairness or advisability of an investment in the Units.</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
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              <div style="margin-left: 108pt; margin-bottom: 12pt;">(iii)</div>
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            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">The Buyer is familiar with the business and operations of the Company and has been given the opportunity
                to request and obtain from the Company all information that it deems necessary to enable it to make an informed investment decision concerning the acquisition of the Units.</div>
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      </table>
    </div>
    <div>
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          <tr>
            <td style="width: 72pt; vertical-align: top; align: right;">
              <div style="margin-left: 108pt; margin-bottom: 12pt;">(iv)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">The Buyer has such knowledge and experience in financial and business matters that it is capable of
                evaluating the merits and risks of the investment contemplated by this Agreement and is able to bear the economic risk of the investment in the Company (including a complete loss of value of such investment).</div>
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    </div>
    <div>
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          <tr>
            <td style="width: 72pt; vertical-align: top; align: right;">
              <div style="margin-left: 108pt; margin-bottom: 12pt;">(v)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">The Buyer is an &#8220;accredited investor&#8221; as such term is defined in Rule 501(a) promulgated under the
                Securities Act.</div>
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    </div>
    <div>
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          <tr>
            <td style="width: 72pt; vertical-align: top; align: right;">
              <div style="margin-left: 108pt; margin-bottom: 12pt;">(vi)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">The Buyer is acquiring the Units solely for its own beneficial account, for investment purposes, and not
                with a view to, or for resale in connection with, any distribution of the Units.</div>
            </td>
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      </table>
    </div>
    <div>
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          <tr>
            <td style="width: 72pt; vertical-align: top; align: right;">
              <div style="margin-left: 108pt; margin-bottom: 12pt;">(vii)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">The Buyer understands that the Units are &#8220;restricted securities&#8221; under applicable federal securities Laws
                and that the Securities Act and the rules of the U.S. Securities and Exchange Commission provide in substance that the Buyer may dispose of the Units only pursuant to an effective registration statement under the Securities Act or an
                exemption therefrom. The Buyer acknowledges that the certificates evidencing the Units or the Company&#8217;s records reflecting the Units will bear a legend reflecting the restrictions on transfer of such Units under the Securities Act.</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">5.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Covenants</u>.</div>
    <div>
      <table cellspacing="0" cellpadding="0" id="zc2408bc006d84057836b30c2b70c11b6" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-bottom: 12pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 72pt; margin-bottom: 12pt;">(a)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">Transfer</font>.
                The Buyer agrees that: (i) it will not sell, assign, pledge, give, transfer, or otherwise dispose of (&#8220;<u>Transfer</u>&#8221;) the Units or any interest therein,
                or make any offer or attempt to Transfer the Units or any interest therein, except for any Transfer that is effected (1) following the termination of the Manager Agreement <u>and</u> (2) during an open window period in accordance with the Company&#8217;s insider trading policy <u>and</u> (3) pursuant to a
                registration of the Units under the Securities Act and all applicable state securities Laws, or in a transaction which is exempt from the registration provisions of the Securities Act and all applicable state securities Laws; and (ii) the
                Company and its affiliates shall not be required to give effect to any purported Transfer of such Units except upon compliance with the foregoing restrictions.</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" id="z465bdc8071c74164b3797b8adf76a801" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-bottom: 12pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 72pt; margin-bottom: 12pt;">(b)</div>
            </td>
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              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">Governmental
                  Filings</font>. The Buyer agrees that, if, as a result of its ownership of the Units, it is considered a member of a group with the Seller or its any of its affiliates (including the Company) for the purposes of any filing with a
                Governmental Entity (including but not limited to filings required by Section 13 of the Securities and Exchange Act of 1934, as amended (the &#8220;<u>Exchange Act</u>&#8221;),
                Section 16 of the Exchange Act or the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended), any such filing shall be prepared by, and made at the determination of, the Seller in its sole discretion; <font style="font-style: italic;"><u>provided</u></font>&#160;<font style="font-style: italic;"><u>that</u></font> the Seller shall permit
                the Buyer to review and comment on each such filing prior to the filing date.</div>
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              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;"><font style="font-style: italic;">Assurances</font>.
                Each party shall, from time to time upon the other party&#8217;s reasonable request and without additional consideration, execute and deliver such additional documents and take all such further action as may be necessary or desirable to
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    <div style="margin-bottom: 12pt; text-indent: 36pt;">6.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Survival</u>. All representations, warranties and covenants contained in this Agreement
        shall survive the consummation of the transactions contemplated by this Agreement.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">7.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Indemnification</u>.</div>
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              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">The Buyer agrees to indemnify and hold harmless the Seller, each person, if any, who controls the Seller
                within the meaning of Section 15 of the Securities Act, and each of their respective managers, directors, officers, employees, agents, and representatives to the fullest extent permitted by applicable Law from and against any and all
                losses, liabilities, claims, damages, judgments, amounts paid in settlement, and expenses (collectively, including, without limitation, reasonable attorneys&#8217; fees and disbursements, &#8220;<u>Losses</u>&#8221;) arising out of, or resulting from, any inaccuracy in, or breach of, the representations, warranties, or covenant made by the Buyer in this Agreement.</div>
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              <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">The Seller agrees to indemnify and hold harmless the Buyer, each person, if any, who controls the Buyer
                within the meaning of Section 15 of the Securities Act, and each of their respective managers, directors, officers, employees, agents, and representatives to the fullest extent permitted by applicable Law from and against any and all Losses
                arising out of, or resulting from, any inaccuracy in, or breach of, the representations, warranties, or covenant made by the Seller in this Agreement.</div>
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    <div style="margin-bottom: 12pt; text-indent: 36pt;">8.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Notices</u>. All notices, requests, consents, and other communications hereunder shall be
        in writing and shall be deemed effectively given and received upon delivery in person or by electronic mail, or one&#160;(1) business day after delivery by national overnight courier service, or three&#160;(3) business days after deposit via certified or
        registered mail, return receipt requested, in each case addressed as follows:</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><u>If to the Seller, to</u>:</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;">High Coast Limited Partnership</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;">16690 Collins Avenue</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;">Sunny Isles Beach, FL 33160</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;">Attention:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt">&#160;</font>Jesse Lynn</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><u>If to the Buyer, to</u>:</div>
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    <div style="text-align: justify; text-indent: 72pt; margin-left: 36pt;">Brett Icahn</div>
    <div style="text-indent: 108pt;">16690 Collins Avenue</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;">Sunny Isles Beach, FL 33160</div>
    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt;">Attention:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt">&#160;</font>Brett Icahn</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">or, in any such case, at such other address or addresses as shall have been furnished in writing by such party to
      the other party.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">9.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Governing Law</u>. The validity, interpretation, and performance of this Agreement will be
        determined in accordance with the laws of the State of Delaware. Any action or proceeding seeking to enforce any provision of, or based on any right arising out of, this Agreement will be brought exclusively in the federal or state courts located
        in Miami-Dade County in the State of Florida and each of the parties consents to the exclusive jurisdiction of such courts (and to the appropriate appellate courts) in any such action or proceeding and waives any objection to venue laid therein.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">10.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Entire Agreement</u>. This Agreement and the other agreements and instruments expressly
        provided for herein and therein together set forth the entire understanding of the parties and supersede in their entirety all prior contracts, agreements, arrangements, communications, discussions, representations, and warranties, whether oral or
        written, among the parties.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">11.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Severability</u>. If any provision of this Agreement shall be declared void or
        unenforceable by a judicial or administrative authority, the validity of any other provision and of the entire Agreement shall not be affected thereby and to such end the provisions of this Agreement are agreed to be severable.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">12.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Headings</u>. The section headings in this Agreement are for reference purposes only and
        shall not affect the meaning or interpretation of this Agreement.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">13.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Expenses</u>. Each party hereto shall be responsible for all of its own expenses incurred
        in connection with the negotiation, execution, and delivery of this Agreement and the performance of its obligations hereunder.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">14.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>No Third Party Beneficiaries</u>. Except as set forth herein, this Agreement is solely for
        the benefit of the parties and is not intended to confer upon any other person or entity any rights or remedies hereunder.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">15.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Counterparts; Execution by Facsimile or Other Electronic Transmission</u>. This Agreement
        may be executed and delivered in counterparts (including via electronic transmission), each of which shall be deemed an original and all of which shall constitute one and the same agreement.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">16.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Successors and Assigns; Amendments</u>. This Agreement shall be binding upon and inure to
        the parties and their permitted successors and assigns. This Agreement may not be amended or any provision hereof waived or modified except by an instrument in writing signed by each of the parties.</div>
    <div style="margin-bottom: 12pt; text-indent: 36pt;">17.<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><u>Defined Terms</u>. For purposes of this Agreement, the following capitalized terms have
        the meanings set forth below:</div>
    <div style="text-align: justify; margin-left: 36pt; margin-bottom: 12pt;">&#8220;<u>Employee</u>&#8221; has the
      meaning given to it in the Manager Agreement.</div>
    <div style="text-align: justify; margin-left: 36pt; margin-bottom: 12pt;">&#8220;<u>Employer</u>&#8221; has the
      meaning given to it in the Manager Agreement.</div>
    <div style="text-align: justify; margin-left: 36pt; margin-bottom: 12pt;">&#8220;<u>Governmental Entity</u>&#8221;
      means (i)&#160;any federal, state, local, municipal, foreign, or other government; (ii)&#160;any governmental or quasi&#8209;governmental authority of any nature (including any governmental agency, branch, department, official, entity, or regulatory organization and
      any court or other tribunal); (iii)&#160;any body exercising, or entitled to exercise, any administrative, executive, judicial, legislative, regulatory, or taxing authority or power of any nature, including any arbitral tribunal; and (iv)&#160;any agency,
      authority, board, bureau, commission, department, office, or instrumentality of any nature whatsoever of any federal, state, province, local, municipal, or foreign government or other political subdivision or otherwise.</div>
    <div style="text-align: justify; margin-left: 36pt; margin-bottom: 6pt;">&#8220;<u>Law</u>&#8221; means any federal,
      state, local, municipal, or foreign statute, law, ordinance, regulation, rule, code, order, controlling common law, or order enacted, promulgated, issued, enforced, or entered by any Governmental Entity.</div>
    <div style="text-align: justify; margin-left: 36pt; margin-bottom: 6pt;">&#8220;<u>Manager Agreement</u>&#8221; means
      that certain Manager Agreement, dated as of even date herewith, by and between Icahn Enterprises L.P., Icahn Capital LP, Isthmus LLC, Brett Icahn and the other parties set forth therein.</div>
    <div style="text-align: justify; margin-left: 36pt; margin-bottom: 6pt;">&#8220;<u>Organizational Documents</u>&#8221;
      means, with respect to any entity, any charter, articles or certificate of incorporation, certificate of organization, registration or formation, certificate of partnership or limited partnership, bylaws, operating agreement, limited liability
      company agreement, or partnership agreement of such entity and any and all other applicable documents relating to such entity&#8217;s formation, organization or entity governance matters.</div>
    <div><br>
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    <div style="text-align: center; font-style: italic;">[signature page follows]</div>
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    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">IN WITNESS WHEREOF, the parties have duly executed, or have caused their duly authorized representatives to execute, this Agreement as
      of the date first above written.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 252pt">&#160;</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 180pt">&#160;</font><br>
    </div>
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        <tr>
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          </td>
          <td style="width: 36pt; vertical-align: top; align: right;"><br>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div>BRETT ICAHN</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
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    <div><br>
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    <div style="text-indent: 36pt; margin-left: 216pt; font-weight: bold;">High Coast Limited Partnership</div>
    <div style="text-indent: 36pt; margin-left: 216pt;">By: Little Meadow Corp., its general partner</div>
    <div><br>
    </div>
    <div style="text-indent: 468pt;">By:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 12pt">&#160;</font></div>
    <div style="text-indent: 18pt; margin-left: 234pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Name: Keith Cozza</div>
    <div style="text-indent: 252pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Title: Assistant Secretary</div>
    <div><br>
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    <div><br>
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