<SEC-DOCUMENT>0000921669-21-000107.txt : 20210701
<SEC-HEADER>0000921669-21-000107.hdr.sgml : 20210701
<ACCEPTANCE-DATETIME>20210701160019
ACCESSION NUMBER:		0000921669-21-000107
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210701
DATE AS OF CHANGE:		20210701

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:		211065773

	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:			FL
		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>iepsch13da07012021.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. 61)*</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;">June 30, 2021</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="z898f47f5abed401f87c0a744f928c356" 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;">55,373,010</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;">55,373,010</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;">55,373,010</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z6b7e7320d4804729b71f04e926d0c2c7" 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;">21.24%</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;">32,610,335</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;">32,610,335</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;">32,610,335</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z6b9826a0933742d2b890c27fee5af658" 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;">12.51%</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;">114,191,150</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;">55,373,010</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;">114,191,150</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;">55,373,010</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;">169,564,160</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z27e00b6f586f4bf784f6387ee904d9ea" 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;">65.05%</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;">26,615,539</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;">26,615,539</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;">26,615,539</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zecd8c75562c34b8cbfe9343fea2db637" 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;">10.21%</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;">8,855,736</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;">8,855,736</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;">8,855,736</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;">3.40%</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;">8,855,736</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;">8,855,736</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;">8,855,736</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="ze4c86a697a694e99a891833cd38ac8bb" 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;">3.40%</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;">26,615,539</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;">26,615,539</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;">26,615,539</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;">10.21%</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;">202,174,495</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;">202,174,495</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;">202,174,495</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zbb1264b65733414c92b8d4233feb9ea2" 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;">77.56%</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;">237,645,770</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;">237,645,770</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;">237,645,770</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z960725fc7e4f40bda6223ae436cd2da8" 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;">91.17%</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. 61 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 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, 237,645,770 Depositary Units, representing approximately 91.17% of the
      Issuer's outstanding Depositary Units (based upon: (i) the 252,493,080 Depositary Units stated to be outstanding as of May 7, 2021 by the Issuer in the Issuer's Form 10-Q filing filed with the Securities and Exchange Commission on May 7, 2021; plus
      (ii) the 8,178,390 Depositary Units issued to the Reporting Persons by the Issuer on June 30, 2021 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 55,373,010 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 32,610,335 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 114,191,150 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 26,615,539 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 8,855,736 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="z0a9e83f59eaf42ce9fd7e2abccc801e8" 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;">6/30/2021</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">1,905,617</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;">6/30/2021</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">&#160;1,122,259</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;">6/30/2021</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">3,929,798</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;">6/30/2021</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">915,953</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;">6/30/2021</div>
          </td>
          <td style="width: 37.71%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: right;">304,763</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><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: July 1, 2021</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>
    </div>
    <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>
    </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><br>
    </div>
    <div style="text-align: center;">[Signature Page for Amendment No. 61 to Schedule 13D &#8211; Icahn Enterprises L.P.]</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><br>
    </div>
    <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>
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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>
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    <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>
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    <div style="text-align: center;">[Signature Page for Amendment No. 61 to Schedule 13D &#8211; Icahn Enterprises L.P.]</div>
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