<SEC-DOCUMENT>0001104659-21-092168-index.html : 20210714
<SEC-HEADER>0001104659-21-092168.hdr.sgml : 20210714
<ACCEPTANCE-DATETIME>20210714171733
ACCESSION NUMBER:		0001104659-21-092168
CONFORMED SUBMISSION TYPE:	S-3
PUBLIC DOCUMENT COUNT:		9
FILED AS OF DATE:		20210714
DATE AS OF CHANGE:		20210714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				133398766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-257902
		FILM NUMBER:		211090908

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES FINANCE CORP.
		CENTRAL INDEX KEY:			0001297337
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-257902-01
		FILM NUMBER:		211090909

	BUSINESS ADDRESS:	
		STREET 1:		16690 COLLINS AVE.
		STREET 2:		PH
		CITY:			SUNNY ISLES
		STATE:			FL
		ZIP:			33160
		BUSINESS PHONE:		305-422-4145

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Icahn Enterprises Finance Corp
		DATE OF NAME CHANGE:	20100412

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	American Real Estate Finance Corp.
		DATE OF NAME CHANGE:	20040715
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3
<SEQUENCE>1
<FILENAME>tm2122170-1_s3.htm
<DESCRIPTION>S-3
<TEXT>
Document 1 - file: tm2122170-1_s3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.3
<SEQUENCE>2
<FILENAME>tv524701_ex4-3.htm
<DESCRIPTION>EXHIBIT 4.3
<TEXT>
Document 2 - file: tv524701_ex4-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.4
<SEQUENCE>3
<FILENAME>tv524701_ex4-4.htm
<DESCRIPTION>EXHIBIT 4.4
<TEXT>
Document 3 - file: tv524701_ex4-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>4
<FILENAME>tm2122170d2_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 4 - file: tm2122170d2_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>tm2122170d2_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 5 - file: tm2122170d2_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>6
<FILENAME>tm2122170d2_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 6 - file: tm2122170d2_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.1
<SEQUENCE>7
<FILENAME>tm2122170d2_ex25-1.htm
<DESCRIPTION>EXHIBIT 25.1
<TEXT>
Document 7 - file: tm2122170d2_ex25-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>tm2122170d2_ex5-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: tm2122170d2_ex5-1img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>lg_icahn-4c.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: lg_icahn-4c.jpg

</DOCUMENT>
</SEC-DOCUMENT>