EX-21.1 2 tmb-20201231xex21d1.htm EX-21.1

‌EXHIBIT 21.1

​

​

SUBSIDIARIES OF THE REGISTRANTS

​

​

​ ​ ​ | ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ | ​
Entity | ​ | Jurisdiction of Formation
Icahn Enterprises Holdings L.P.(1) | ​ | Delaware
American Entertainment Properties Corp. | ​ | Delaware
AEP Real Estate Holdings LLC | ​ | Delaware
AEP Serafima Manager Holding LLC | ​ | Delaware
AREP Debt HoldCo LLC | ​ | Delaware
AREP Florida Holdings LLC | ​ | Delaware
AREP New York Holdings LLC | ​ | Delaware
AREP Real Estate Holdings LLC | ​ | Delaware
Atlantic Coast Entertainment Holdings, Inc. | ​ | Delaware
Bayswater Development LLC | ​ | Delaware
Bayswater Falling Waters LLC | ​ | Delaware
Bayswater Flat Pond LLC | ​ | Delaware
Bayswater Hammond Ridge LLC | ​ | Delaware
Bayswater Pondview LLC | ​ | Delaware
Bayswater Seaside II LLC | ​ | Delaware
GH Vero Beach Development LLC | ​ | Delaware
GH Vero Holdings LLC | ​ | Delaware
Grand Harbor Golf Club LLC | ​ | Delaware
Grand Harbor North Land LLC | ​ | Delaware
Icahn Automotive Service LLC | ​ | Delaware
Icahn Automotive Group LLC | ​ | Delaware
767 Auto Leasing LLC | ​ | Delaware
Icahn Enterprises Onshore/Offshore Investors LLC | ​ | Delaware
Icahn Strategy Holding Corp. | ​ | Delaware
IEH ARI Holdings LLC | ​ | Delaware
IEH Auto Parts Holding LLC | ​ | Delaware
IEH BioPharma LLC | ​ | Delaware
IEH Loop Road LLC | ​ | Delaware
IEH Sherman Drive LLC | ​ | Delaware
IEH Viskase Holdings LLC | ​ | Delaware
IEP Energy Holding LLC | ​ | Delaware
IEP Ferrous Brazil LLC | ​ | Delaware
IEP Ferrous Brazil Sub LLC | ​ | Delaware
IEP AC Holdings LP | ​ | Delaware
IEP AC Plaza LLC | ​ | New Jersey
TERH LP, Inc. | ​ | Delaware
TTM Associates | ​ | New Jersey
TER Holdings I, Inc. f/k/a Trump Entertainment Resorts, Inc. | ​ | Delaware
IEP Peachtree LLC | ​ | Delaware
IEP Valley LLC | ​ | Delaware
IEP Viga LLC | ​ | Delaware
New Seabury Development LLC | ​ | Delaware
New Seabury Golf Club LLC | ​ | Delaware

New Seabury Private Sewer Treatment Facility LLC | ​ | Delaware
New Seabury Properties L.L.C . | ​ | Delaware
New Seabury Real Estate Holdings LLC | ​ | Delaware
New Seabury Residential Properties LLC | ​ | Delaware
NS Beach Club LLC | ​ | Delaware
VB Community Management LLC | ​ | Delaware
Vero Beach Acquisition LLC | ​ | Delaware
IEP Eagle Beach LLC | ​ | Delaware
Eagle Entertainment Cayman Holdings Company Ltd. | ​ | Cayman Islands
Abura Development Corporation | ​ | Aruba
Eagle Aruba Casino Operating Corporation VBA | ​ | Aruba
Eagle Aruba Resort Operating Corporation VBA | ​ | Aruba
Federal-Mogul Ignition Company | ​ | Missouri
Federal-Mogul New Products Inc. | ​ | Delaware
Icahn Agency Services LLC | ​ | Delaware
IEP Parts Acquisition LLC | ​ | Delaware
IE Gator Holdings LLC | ​ | Delaware
Icahn Enterprises Finance Corp. | ​ | Delaware
Nashville Recycling, LLC | ​ | Delaware
IPH GP LLC | ​ | Delaware
Icahn Capital Management LP | ​ | Delaware
Icahn Capital LP | ​ | Delaware
Icahn Onshore LP | ​ | Delaware
Icahn Offshore LP | ​ | Delaware
Icahn Partners LP | ​ | Delaware
Icahn Partners Master Fund LP | ​ | Delaware
The Pep Boys Manny Moe & Jack (282 "Pep Boys" stores omitted) | ​ | Pennsylvania
Tire Store Holding Corp. | ​ | Delaware
Big 10 Tire Stores, LLC (79 "Big 10 Tires" stores omitted) | ​ | Delaware
Pep Boys - Manny, Moe & Jack of Puerto Rico, Inc. (27 "Pep Boys" stores omitted) | ​ | Delaware
Carrus Supply Corporation | ​ | Delaware
PB Acquisition Company Florida LLC (11 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Indiana LLC (3 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company North Carolina LLC (1 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Puerto Rico LLC (6 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Tennessee LLC (2 "Pep Boys" stores omitted) | ​ | Delaware
Colchester Insurance Company | ​ | Vermont
Pep Boys - Manny, Moe & Jack of Delaware, Inc. (191 "Pep Boys" stores omitted) | ​ | Delaware
Car Sales US LLC | ​ | Delaware
Car Sales of New York LLC | ​ | Delaware
Car Sales of California LLC | ​ | Delaware
Car Sales of Georgia LLC | ​ | Delaware
Car Sales of Pennsylvania LLC | ​ | Delaware
The Pep Boys - Manny, Moe & Jack of California (228 "Pep Boys" stores omitted) | ​ | California
PB Acquisition Company San Diego LLC | ​ | Delaware
PB Acquisition Company Arizona LLC (15 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Alameda LLC (3 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Minnesota LLC (3 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Illinois LLC (1 "Pep Boys" stores omitted) | ​ | Delaware

​

PB Acquisition Company Hartford LLC (2 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Massachusettes LLC (2 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Michigan LLC (5 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Nassau LLC (5 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Washington LLC (10 "Pep Boys" stores omitted) | ​ | Delaware
JBRE Holdings, LLC | ​ | Delaware
JBRE, LLC | ​ | Delaware
JBRE CTEX LLC (11 "Pep Boys" stores omitted) | ​ | Delaware
JBRE CO LLC (11 "Pep Boys" stores omitted) | ​ | Delaware
JBRE AZ LLC (5 "Pep Boys" stores omitted) | ​ | Delaware
JBRE GA LLC (8 "Pep Boys" stores omitted) | ​ | Delaware
JBRE NV LLC (7 "Pep Boys" stores omitted) | ​ | Delaware
JBRE NTEX LLC (17 "Pep Boys" stores omitted) | ​ | Delaware
JBRE FL LLC (25 "Pep Boys" stores omitted) | ​ | Delaware
JBRE STEX LLC (8 "Pep Boys" stores omitted) | ​ | Delaware
Precision Auto Care, Inc. (52 "Precision Tune" stores omitted) | ​ | Virginia
Precision Printing, Inc. | ​ | Virginia
WE JAC Corporation | ​ | Delaware
Precision Tune Auto Care, Inc. | ​ | Virginia
PTAC Operating Centers, LLC | ​ | Virginia
PTW, Inc. | ​ | Washington
Precision Franchising LLC | ​ | Virginia
PT Auto Care Canada, Inc | ​ | Canada
ACC-U-TUNE | ​ | California
National 60 Minute Tune, Inc | ​ | Washington
Colorado Tune, Inc | ​ | Colorado
Miracle Industries, Inc | ​ | Ohio
PAC Mexican Delaware Holding Company Inc. | ​ | Delaware
Precision Auto Care Mexico II, S. de R.l. | ​ | Mexico
Precision Auto Care Mexico I, S. de R.l. | ​ | Mexico
Promotora de Franquicas Praxis, S.A. de C.V. | ​ | Mexico
Praxis Afinaciones Puerto Rico, Inc. | ​ | Mexico
Sixar Afinaciones Puerto Rico, Inc. | ​ | Mexico
Praxis Autopartes S.S. de C.V. | ​ | Mexico
Praxis Afinaciones S.A. de C.V. | ​ | Mexico
Premier Accessories S.A. de C.V. | ​ | Mexico
Sixar Afinaciones S.A. de C.V. | ​ | Mexico
Sixar Guadalajara S.A. de C.V. | ​ | Mexico
Sixar Occidente, S.A. | ​ | Mexico
Miracle Partners, Inc. | ​ | Delaware
Precision Building Solutions, Inc. | ​ | Delaware
IEH BA LLC | ​ | Delaware
IEH AIM LLC | ​ | Delaware
Icahn Automotive Service Partners LLC | ​ | Delaware
IEH Auto Parts LLC (446 "Auto Plus" and 20 "Consumer Auto Parts" stores omitted) | ​ | Delaware
AP Acquisition Company Clark LLC | ​ | Delaware
AP Acquisition Company Gordon LLC (1 "Auto Plus" store omitted) | ​ | Delaware
AP Acquisition Company Missouri LLC (1 "Auto Plus" store omitted) | ​ | Delaware
AP Acquisition Company Washington LLC | ​ | Delaware

​

AP Acquisition Company Massachusetts LLC (3 "Auto Plus" stores omitted) | ​ | Delaware
AP Acquisition Company North Carolina LLC | ​ | Delaware
AP Acquisition Company New York LLC (2 "Auto Plus" stores omitted) | ​ | Delaware
AAMCO Transmissions, LLC | ​ | Pennsylvania
AAMCO Canada, Inc. | ​ | Canada
American Driveline Technical Services, LLC | ​ | Pennsylvania
American Driveline Centers, LLC | ​ | Pennsylvania
Cottman Transmission Systems, LLC | ​ | Delaware
Ross Advertising, LLC | ​ | Pennsylvania
AAMCO Retail LLC | ​ | Delaware
AAMCO Northeast LLC (3 "AAMCO" stores omitted) | ​ | Delaware
AAMCO Northwest LLC (10 "AAMCO" stores omitted) | ​ | Delaware
AAMCO Southeast LLC | ​ | Delaware
AAMCO Southwest LLC | ​ | Delaware
CVR Energy Inc. | ​ | Delaware
Coffeyville Nitrogen Fertilizers, Inc. | ​ | Delaware
CVR Services, LLC | ​ | Delaware
Coffeyville Resources Refining & Marketing, LLC | ​ | Delaware
Coffeyville Resources Crude Transportation, LLC | ​ | Delaware
Coffeyville Resources Terminal, LLC | ​ | Delaware
Coffeyville Resources Pipeline, LLC | ​ | Delaware
CVR GP, LLC | ​ | Delaware
CVR Partners, LP | ​ | Delaware
Coffeyville Resources Nitrogen Fertilizers, LLC | ​ | Delaware
Wynnewood Energy Company, LLC | ​ | Delaware
Wynnewood Refining Company, LLC | ​ | Delaware
CVR Refining, LLC | ​ | Delaware
Wynnewood Insurance Corporation | ​ | Hawaii
CVR Refining, LP | ​ | Delaware
CVR Refining GP, LLC | ​ | Delaware
CVR Nitrogen GP, LLC | ​ | Delaware
CVR Nitrogen, LP | ​ | Delaware
CVR Nitrogen Finance Corporation | ​ | Delaware
East Dubuque Nitrogen Fertlizers, LLC | ​ | Delaware
CVR Aviation, LLC | ​ | Delaware
PSC Metals, LLC | ​ | Ohio
M W Recycling, LLC (dba PSC Metals) | ​ | Ohio
TAP USA, LLC | ​ | Ohio
Carbon Plate Steel Products, LLC | ​ | Ohio
PSC Metals - Akron, LLC | ​ | Ohio
PSC Metals - Aliquippa, LLC | ​ | Ohio
PSC Metals - Alliance, LLC | ​ | Ohio
PSC Metals - Beaver Falls, LLC | ​ | Ohio
PSC Metals - Canton, LLC | ​ | Ohio
PSC Metals - CAW, LLC | ​ | Ohio
PSC Metals - Chattanooga, LLC | ​ | Ohio
PSC Metals - D&L, LLC | ​ | Pennsylvania
PSC Metals - Elyria, LLC | ​ | Ohio
PSC Metals - Garn, LLC | ​ | Ohio

​

PSC Metals - Joyce, LLC | ​ | Ohio
PSC Metals - Knoxville, LLC | ​ | Ohio
PSC Metals - Massillon, LLC | ​ | Ohio
PSC Metals - Metallics, LLC | ​ | Ohio
PSC Metals - Mitco, LLC | ​ | Ohio
PSC Metals - New York, LLC | ​ | New York
PSC Metals - Queen City, LLC | ​ | Ohio
PSC Metals - Rockwood, LLC | ​ | Ohio
PSC Metals - South Knoxville, LLC | ​ | Ohio
PSC Metals - St. Louis, LLC | ​ | Ohio
PSC Metals - Wooster, LLC | ​ | Ohio
Tennessee Gray, LLC | ​ | Tennessee
CAPPCO Tubular Products USA, LLC | ​ | Georgia
Viskase Companies, Inc | ​ | Delaware
WSC Corp. | ​ | Delaware
Viskase Films, Inc. | ​ | Delaware
Viskase del Norte, S.A. de C.V. | ​ | Mexico
Servicos Viskase del Norte, S.A. de C.V. | ​ | Mexico
Viskase S.A.S. | ​ | France
Viskase SpA | ​ | Italy
Viskase Gmbh | ​ | Germany
Viskase Polska SP.ZO.O | ​ | Poland
Viskase Spain SL | ​ | Spain
Viskase Brasil Embalagens Ltda | ​ | Brazil
Viskase Asia Pacific Corp | ​ | Philippines
Viskase Sales Philippines Inc. | ​ | Philippines
Viskase Holdings, Inc. | ​ | Delaware
Walsroder Casings GmbH | ​ | Germany
CT Casings Beteiligungs GmbH | ​ | Germany
Westpoint Home LLC | ​ | Delaware
WestPoint Home Netherlands Holding, LLC | ​ | Delaware
WestPoint Home (Netherlands) Coopertief | ​ | Netherlands
WestPoint Home Asia Ltd. | ​ | British Virgin Islands
WestPoint Pakistan LLC | ​ | Delaware
WP IP, LLC | ​ | Nevada
WP Trademarks, LLC | ​ | Delaware
WP Property Holdings I, LLC | ​ | Delaware
WP Property Holdings II, LLC | ​ | Delaware
WestPoint Home Stores, LLC | ​ | Delaware
WP Sales, Inc. | ​ | Delaware
WPH - Nostalgia LLC | ​ | Delaware
WP Properties Lanier/Carter, LLC | ​ | Delaware
WP Properties Lumberton, LLC | ​ | Delaware
WP Properties Wagram, LLC | ​ | Delaware
WP Properties Clemson, LLC | ​ | Delaware
WP Properties Wagram Facility, LLC | ​ | Delaware
WestPoint Home (Netherlands) B.V. | ​ | British Virgin Islands
WestPoint Home (Bahrain) W.L.L. | ​ | Bahrain
WestPoint Home (Shanghai) Inc. | ​ | China

​

WestPoint Home Luxury Linens LLC | ​ | Delaware
WP Properties Greenville, LLC | ​ | Delaware
WP Properties LMP, LLC | ​ | Delaware
WP Properties Opelika Lots, LLC | ​ | Delaware
WP Properties Lakeview, LLC | ​ | Delaware
WP Properties Transportation Center, LLC | ​ | Delaware
WestPoint VSS Holding LLC | ​ | Delaware
Vision Support Services Global Limited | ​ | United Kingdom
Vision Linens Group Limited | ​ | United Kingdom
Vision Support Services Asia Limited | ​ | Hong Kong
Vision Support Services Limited | ​ | Mauritius
Vision Support Services Pakistan Ltd | ​ | Pakistan
Vision Support Services Pvt Ltd | ​ | India
VSS Ningbo Ltd. | ​ | China
Vision Support Gulf FZE | ​ | United Arab Emirates
Vision Support Services Europe Limited | ​ | Republic of Ireland
Vision Linens Limited | ​ | United Kingdom
Lissadell Liddell Ireland Limited | ​ | Republic of Ireland
Vision Linens B.V. | ​ | Netherlands
VIVUS, Inc. | ​ | Delaware
Vivus Pharmaceuticals Limited | ​ | Canada
VIVUS BV | ​ | Netherlands
Vivus Digital Health | ​ | Delaware

​

(1) Icahn Enterprises Holdings L.P. is a 99% owned subsidiary of Icahn Enterprises L.P. All other subsidiaries listed above are subsidiaries of Icahn Enterprises Holdings L.P. and therefore are also subsidiaries of Icahn Enterprises L.P.

​