<SEC-DOCUMENT>0001104659-22-120849.txt : 20221121
<SEC-HEADER>0001104659-22-120849.hdr.sgml : 20221121
<ACCEPTANCE-DATETIME>20221121171811
ACCESSION NUMBER:		0001104659-22-120849
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		19
CONFORMED PERIOD OF REPORT:	20221121
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20221121
DATE AS OF CHANGE:		20221121

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09516
		FILM NUMBER:		221406720

	BUSINESS ADDRESS:	
		STREET 1:		16690 COLLINS AVE,
		STREET 2:		PH-1
		CITY:			SUNNY ISLES BEACH
		STATE:			FL
		ZIP:			33160
		BUSINESS PHONE:		(305) 422-4100

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>tm2231023d1_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2021q4" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:us-roles="http://fasb.org/us-roles/2021-01-31" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:country="http://xbrl.sec.gov/country/2021" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:iep="http://ielp.com/20221121">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02A_US%2DGAAP%2D2021 -->
<!-- Field: Set; Name: xdx; ID: xdx_031_iep_ielp.com_20221121 -->
<!-- Field: Set; Name: xdx; ID: xdx_049_20221121_20221121 -->
<!-- Field: Set; Name: xdx; ID: xdx_052_edei%2D%2DEntityCentralIndexKey_0000813762 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_072_SO_T%2D%2D\DeptFiles%2DiXBRL 8%2DK Covers Templates\+++%2DROOT%2DElement%2D+++\DocumentInformationLineItems.xdxs -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:EntityCentralIndexKey">0000813762</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:AmendmentFlag">false</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="iep-20221121.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2022-11-21to2022-11-21">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000813762</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-11-21</xbrli:startDate>
        <xbrli:endDate>2022-11-21</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<p style="margin: 0"></p>

<!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 2pt solid; border-bottom: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="margin: 0"></p>



<p style="margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 14pt"><b>UNITED
STATES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 14pt"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WASHINGTON, D.C.&#160;&#160;20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORM <span id="xdx_90B_edei--DocumentType_c20221121__20221121_zZ6MrDiUeX29"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CURRENT REPORT </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PURSUANT TO SECTION 13 OR 15(d) OF THE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><b>SECURITIES EXCHANGE ACT
OF 1934</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of Report (Date of earliest event
reported): <span id="xdx_902_edei--DocumentPeriodEndDate_c20221121__20221121_zfVv0jipebwe"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">November 21, 2022</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 23%; text-align: center; font-size: 10pt">(<span style="font: 10pt Times New Roman, Times, Serif">Commission File Number)</span></td>
    <td style="width: 53%">
        <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact Name of Registrant as Specified
in Its Charter)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Address of Principal Executive Offices)
(Zip Code)</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">(Telephone Number)</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p></td>
    <td style="width: 12%">
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or Other<br />
 Jurisdiction of <br />
Incorporation or <br />
Organization)</p></td>
    <td style="width: 12%">
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification <br />
No.)</p></td></tr>
<tr style="vertical-align: top">
    <td style="text-align: center; font-size: 10pt"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_90A_edei--EntityFileNumber_c20221121__20221121_zXlmam3vTDn8"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:EntityFileNumber">1-9516</ix:nonNumeric></span></b></span></td>
    <td>
        <p style="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="text-transform: uppercase"><b><span id="xdx_90A_edei--EntityRegistrantName_c20221121__20221121_zcQlHpUGY12c"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:EntityRegistrantName">ICAHN ENTERPRISES L.P.</ix:nonNumeric></span></b></span></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><span id="xdx_901_edei--EntityAddressAddressLine1_c20221121__20221121_zyOgB1bxee1f"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:EntityAddressAddressLine1">16690 Collins Ave</ix:nonNumeric></span>, <span id="xdx_906_edei--EntityAddressAddressLine2_c20221121__20221121_zBlaWqMv3Rjj"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:EntityAddressAddressLine2">PH-1</ix:nonNumeric></span></b></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><span id="xdx_900_edei--EntityAddressCityOrTown_c20221121__20221121_zy0u4VxJSrB3"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:EntityAddressCityOrTown">Sunny Isles Beach</ix:nonNumeric></span>, <span id="xdx_907_edei--EntityAddressStateOrProvince_c20221121__20221121_z0LVJYZxcGU4"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span> <span id="xdx_90E_edei--EntityAddressPostalZipCode_c20221121__20221121_zrCfbAjOs4A6"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:EntityAddressPostalZipCode">33160</ix:nonNumeric></span></b></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(<span id="xdx_90F_edei--CityAreaCode_c20221121__20221121_zqLHAnnXMkxc"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:CityAreaCode">305</ix:nonNumeric></span>) <span id="xdx_90A_edei--LocalPhoneNumber_c20221121__20221121_zi3Rz9iMZ9X5"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:LocalPhoneNumber">422-4100</ix:nonNumeric></span></b></p></td>
    <td style="text-align: center; font-size: 10pt"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_904_edei--EntityIncorporationStateCountryCode_c20221121__20221121_zjaAsmOTnzh9"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></b></span></td>
    <td style="text-align: center; font-size: 10pt"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_907_edei--EntityTaxIdentificationNumber_c20221121__20221121_zaykHFpyVyLl"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:EntityTaxIdentificationNumber">13-3398766</ix:nonNumeric></span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former Name or Former Address, if Changed
Since Last Report)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>N/A</b></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 0px"></td>
    <td style="width: 48px"><span style="font-family: Wingdings"><span id="xdx_90C_edei--WrittenCommunications_c20221121__20221121_zrufHNfbcoBk"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" format="ixt:booleanfalse" name="dei:WrittenCommunications">&#168;</ix:nonNumeric></span></span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif">Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 0px"></td>
    <td style="width: 48px"><span style="font-family: Wingdings"><span id="xdx_902_edei--SolicitingMaterial_c20221121__20221121_zhjCHpMxbUX3"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" format="ixt:booleanfalse" name="dei:SolicitingMaterial">&#168;</ix:nonNumeric></span></span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 0px"></td>
    <td style="width: 48px"><span style="font-family: Wingdings"><span id="xdx_907_edei--PreCommencementTenderOffer_c20221121__20221121_zXLumSKdkdeh"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" format="ixt:booleanfalse" name="dei:PreCommencementTenderOffer">&#168;</ix:nonNumeric></span></span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 0px"></td>
    <td style="width: 48px"><span style="font-family: Wingdings"><span id="xdx_90E_edei--PreCommencementIssuerTenderOffer_c20221121__20221121_zKJSAwfcNSCa"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" format="ixt:booleanfalse" name="dei:PreCommencementIssuerTenderOffer">&#168;</ix:nonNumeric></span></span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities registered pursuant to Section 12(b) of the Act:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 34%; padding-left: 0.1in; text-align: center; text-indent: -0.1in"><span style="font: 10pt Times New Roman, Times, Serif"><b>Title&#160;of&#160;Each&#160;Class</b></span></td>
    <td style="vertical-align: top; width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: black 1pt solid; vertical-align: top; width: 31%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Trading Symbol(s)</b></span></td>
    <td style="vertical-align: bottom; width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 33%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Name&#160;of&#160;Each&#160;Exchange&#160;on&#160;Which&#160;Registered</b></span></td></tr>
<tr>
    <td style="vertical-align: top; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_edei--Security12bTitle_c20221121__20221121_zraqc8zbPaWl"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:Security12bTitle">Depositary Units of Icahn Enterprises L.P.
Representing Limited Partner Interests</ix:nonNumeric></span></span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_edei--TradingSymbol_c20221121__20221121_znAlGVFDC7rf"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" name="dei:TradingSymbol">IEP</ix:nonNumeric></span></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_909_edei--SecurityExchangeName_c20221121__20221121_zMlSbhRmzRab"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName">Nasdaq Global Select Market</ix:nonNumeric></span></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; color: #221E1F">Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule
12b-2 of the Securities Exchange Act of 1934. Emerging growth company </span><span style="font-family: Wingdings"><span id="xdx_904_edei--EntityEmergingGrowthCompany_c20221121__20221121_zTmmGolExrL8"><ix:nonNumeric contextRef="From2022-11-21to2022-11-21" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#168;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #221E1F">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; color: #221E1F">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. </span><span style="font-family: Wingdings">&#168;</span></p>



<p style="margin: 0pt 0"></p>

<!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 12pt; width: 100%"><div style="border-top: Black 1pt solid; border-bottom: Black 2pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="margin: 0pt 0">&#160;</p>

<p style="margin: 0pt 0"></p>

<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Item 1.01 Entry into a Material Definitive Agreement.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On November 21, 2022, Icahn Enterprises L.P.
(the &#8220;Company&#8221;) entered into an open market sales agreement (the &#8220;Sales Agreement&#8221;) with Jefferies LLC (the &#8220;Agent&#8221;).
Pursuant to the terms of the Sales Agreement, the Company may issue and sell the Company&#8217;s depositary units representing limited
partner interests (the &#8220;Depositary Units&#8221;) having an aggregate offering amount of up to $400,000,000 from time to time through
the Agent. The Agent will use its commercially reasonable efforts, as the agent and subject to the terms of the Sales Agreement, to sell
the Depositary Units offered. Sales of the Depositary Units, if any, may be made in sales deemed to be an &#8220;at the market offering&#8221;
as defined in Rule 415(a)(4) promulgated under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), including sales
made directly on or through the Nasdaq Global Select Market. The Company may also agree to sell Depositary Units to the Agent as principal
for its own account on terms agreed to by the Company and the Agent. The Agent will be entitled to a commission from the Company of up
to 2.00% of the gross sales price per Depositary Unit sold under the Sales Agreement by the Agent acting as the Company&#8217;s agent
with the exact amount to be agreed by the Company. The Company intends to use any net proceeds from the offering to fund potential acquisitions
and for general limited partnership purposes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Depositary Units are registered under the Securities
Act, pursuant to the Company&#8217;s shelf registration statement on Form S-3 (File No. 333- 266174), which was declared effective by
the Securities and Exchange Commission on July 26, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Sales Agreement contains customary representations,
warranties, and agreements of the Company and the Agent, indemnification rights and obligations of the parties and termination provisions.
The Sales Agreement is filed as Exhibit 1.1 to this Current Report on Form 8-K, and the description of the Sales Agreement in this Item
1.01 is qualified in its entirety by reference to such exhibit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Agent has provided, and may in the future provide,
various investment banking, commercial banking, financial advisory and other services to the Company and its affiliates for which services
it has received and may in the future receive, customary fees. In the course of its business, the Agent may actively trade the Company&#8217;s
securities for its own account or for the accounts of customers, and, accordingly, the Agent may at any time hold long or short positions
in such securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">A copy of the opinion of Proskauer Rose LLP relating
to the legality of the Depositary Units is filed as Exhibit 5.1 to this Current Report.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Item 9.01 Financial Statements and Exhibits.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(d) Exhibits</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 10%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit Number</b></span></td>
    <td style="white-space: nowrap; width: 2%">&#160;</td>
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 88%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description</b></span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><a href="tm2231023d1_ex1-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1</span></a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify"><a href="tm2231023d1_ex1-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Open
    Market Sales Agreement, dated as of November 21, 2022, between Icahn Enterprises L.P. and Jefferies LLC</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><a href="tm2231023d1_ex5-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</span></a></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="tm2231023d1_ex5-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Proskauer Rose LLP</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><a href="tm2231023d1_ex8-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.1</span></a></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="tm2231023d1_ex8-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Proskauer Rose LLP relating to tax matters</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><a href="tm2231023d1_ex5-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</span></a></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="tm2231023d1_ex5-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Proskauer Rose LLP (included in Exhibit 5.1 hereto)</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><a href="tm2231023d1_ex8-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</span></a></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="tm2231023d1_ex8-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Proskauer Rose LLP (included in Exhibit 8.1 hereto)</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (formatted in Inline XBRL in Exhibit 101)</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 2; Options: NewSection -->
    <div style="border-bottom: Black 1pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: justify">Pursuant to the requirements of the Securities Exchange
Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td style="padding: 0; text-indent: 0">&#160;</td>
<td colspan="3" style="padding: 0; text-indent: 0"><span style="font-size: 10pt"><b>ICAHN ENTERPRISES L.P.</b></span></td></tr>
<tr style="vertical-align: bottom">
<td style="padding: 0; text-indent: 0">&#160;</td>
<td colspan="3" style="padding: 0; text-indent: 0">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<span style="font-size: 10pt">(Registrant)</span></td></tr>
<tr style="vertical-align: bottom">
<td style="padding: 0; text-indent: 0">&#160;</td>
<td colspan="2" style="padding: 0; text-indent: 0">&#160;</td>
<td style="padding: 0; text-indent: 0">&#160;</td></tr>
<tr>
<td style="padding: 0; vertical-align: bottom; text-indent: 0">&#160;</td>
<td style="padding: 0; vertical-align: top; text-indent: 0"><span style="font-size: 10pt">By:</span></td>
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0">Icahn Enterprises G.P. Inc.,</td></tr>
<tr>
<td style="padding: 0; vertical-align: bottom; text-indent: 0">&#160;</td>
<td style="padding: 0; vertical-align: top; text-indent: 0">&#160;</td>
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0">its general partner &#160;</td></tr>
<tr style="vertical-align: bottom">
<td style="padding: 0; text-indent: 0">&#160;</td>
<td colspan="2" style="padding: 0; text-indent: 0">&#160;</td>
<td style="padding: 0; text-indent: 0">&#160;</td></tr>
<tr style="vertical-align: bottom">
<td style="padding: 0; text-indent: 0; width: 50%">&#160;</td>
<td style="padding: 0; text-indent: 0; width: 3%">&#160;</td>
<td style="padding: 0; text-indent: 0; width: 3%"><span style="font-size: 10pt">By:&#160;</span></td>
<td style="padding: 0; text-indent: 0; width: 44%"><span style="font-size: 10pt">/s/ Ted Papapostolou</span></td></tr>
<tr style="vertical-align: bottom">
<td style="padding: 0; text-indent: 0">Date:&#160;&#160;November 21, 2022</td>
<td colspan="2" style="padding: 0; text-indent: 0">&#160;</td>
<td style="border-top: Black 1pt solid; padding: 0; text-indent: 0"><span style="font-size: 10pt">Ted Papapostolou</span></td></tr>
<tr style="vertical-align: bottom">
<td style="padding: 0; text-indent: 0">&#160;</td>
<td colspan="2" style="padding: 0; text-indent: 0">&#160;</td>
<td style="padding: 0; text-indent: 0">Chief Financial Officer and Chief Accounting Officer</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<!-- Field: Page; Sequence: 3; Options: Last -->
    <div style="border-bottom: Black 1pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>



<p style="margin: 0pt 0">&#160;</p>


</body>
</html>
<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- eJx1jtFqwjAUhp+g73DItWjSTQa924pTWR1SZOw2tkcXbHPKSXTzkfaWS1O6ebMQCOH//vMdISZiSc+mQYb3p7KAHbZdoz1CiQdktBUGIl+/ZBDeEo/GedbWx+9YzCl0MHTmUyX3IYjoxTisM1BqlspZqkA+ZPdz2G5E0uc52YOp0XqjG9C2hi1Txwa95uswYae/yFJ7jao3ZGfIhnFTOcTfkEqVwitd9CfxyUFR5CKZxJOIJdO56zVn56mFRYNtcLmh+nfjKlVksnWlP+zCeuSwh0O3oqY29ug22O6RAydleifVY++PLNzAMNLwi//PjPIfX89y/w== -->
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.1
<SEQUENCE>2
<FILENAME>tm2231023d1_ex1-1.htm
<DESCRIPTION>EXHIBIT 1.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B>Exhibit 1.1</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>OPEN MARKET SALE AGREEMENT<SUP>SM</SUP></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-weight: normal">November 21,
2022</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1in 0pt 0; text-indent: 0in">JEFFERIES LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1in 0pt 0; text-indent: 0in">520 Madison Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">New York, New York 10022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Icahn
Enterprises L.P., a Delaware limited partnership (the &#8220;<B>Company</B>&#8221;), proposes to issue and sell from time to time through
Jefferies LLC, as sales agent and/or principal (the &#8220;<B>Agent</B>&#8221;), the Company&#8217;s depositary units representing limited
partner interests (the &#8220;<B>Depositary Units</B>&#8221;), having an aggregate offering price of up to the Maximum Program Amount
subject to the terms and conditions set forth in this agreement (this &#8220;<B>Agreement</B>&#8221;)</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
1.</B></FONT> DEFINITIONS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Certain Definitions</U>. For purposes of this Agreement, capitalized terms used herein and not otherwise defined shall have
the following respective meanings:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Affiliate</B>&#8221;
of a Person means another Person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under
common control with, such first- mentioned Person. The term &#8220;control&#8221; (including the terms &#8220;controlling,&#8221; &#8220;controlled
by&#8221; and &#8220;under common control with&#8221;) means the possession, direct or indirect, of the power to direct or cause the
direction of the management and policies of a Person, whether through the ownership of voting securities, by contract or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Agency
Period</B>&#8221; means the period commencing on the date of this Agreement and expiring on the earliest to occur of (x) the date on
which the Agent shall have placed the Maximum Program Amount pursuant to this Agreement, (y) the date this Agreement is terminated pursuant
to </FONT><U>Section 7</U> and (z) December 31, 2026.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Agent</B>&#8221;
has the meaning set forth in <FONT STYLE="text-underline-style: double">the introductory paragraph of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-underline-style: double">&#8220;<B>Agreement</B>&#8221;
has the meaning set forth in the introductory paragraph of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Base
Prospectus</B>&#8221; has the meaning set forth in </FONT><U>Section 2(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Commission</B>&#8221;
means the U.S. Securities and Exchange Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="text-underline-style: double">&#8220;<B>Company</B>&#8221;
has the meaning set forth in the introductory paragraph of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><SUP>SM</SUP></FONT>
 &ldquo;Open Market Sale Agreement&rdquo; is a service mark of Jefferies LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Depositary Units</B>&#8221;
<FONT STYLE="text-underline-style: double">has the meaning set forth in the introductory paragraph of this Agreement</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-underline-style: double">&#8220;<B>Environmental
Laws</B>&#8221; has the meaning set forth in</FONT> <U>Section 2(z)</U><FONT STYLE="text-underline-style: double">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>ERISA</B>&#8221;
has the meaning set forth in </FONT><U>Section 2(y)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Exchange Act</B>&#8221;
means the Securities Exchange Act of 1934, as amended, and the rules and regulations of the Commission thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>FCPA</B>&#8221;
has the meaning set forth in </FONT><U>Section 2(ee)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>FINRA</B>&#8221;
has the meaning set forth in </FONT><U>Section 2(x)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Floor Price</B>&#8221;
means the minimum price set by the Company in the Issuance Notice below which the Agent shall not sell Depositary Units during the applicable
Selling Period, which may be adjusted by the Company at any time during the Selling Period by delivering written notice of such change
to the Agent and which in no event shall be less than $1.00 without the prior written consent of the Agent, which may be withheld in
the Agent&#8217;s sole discretion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Free
Writing Prospectus</B>&#8221; has the meaning set forth in </FONT><U>Section 4(e)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Hazardous
Material</B>&#8221; has the meaning set forth in </FONT><U>Section 2(aa)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Issuance Amount</B>&#8221;
means the aggregate Sales Price of the Depositary Units to be sold by the Agent pursuant to any Issuance Notice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Issuance Notice</B>&#8221;
means a written notice delivered to the Agent by the Company in accordance with this Agreement in the form attached hereto as <U>Exhibit
A</U> that is executed by the Chairman of the Board of Directors of the general partner of the Company or the Company&#8217;s Chief Executive
Officer<FONT STYLE="text-underline-style: double">, President, Chief Financial Officer or General Counsel</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Issuance
Notice Date</B>&#8221; means any Trading Day during the Agency Period that an Issuance Notice is <FONT STYLE="text-underline-style: double">delivered
</FONT>pursuant to </FONT><U>Section 3(b)(i)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Issuance Price</B>&#8221;
means <FONT STYLE="text-underline-style: double">the Sales Price less the Selling Commission</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Investment
Company Act</B>&#8221; has the meaning set forth in </FONT><U>Section 2(t)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Maximum Program
Amount</B>&#8221; means Depositary Units with an aggregate Sales Price of the lesser of (1) $400,000,000 and (2) the aggregate amount
of Depositary Units registered under the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Money
Laundering Laws</B>&#8221; has the meaning set forth in </FONT><U>Section 2(ff)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>OFAC</B>&#8221;
has the meaning set forth in </FONT><U>Section 2(gg)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Other Offering
Amendment</B>&#8221; means an amendment or supplement to the Registration Statement or Prospectus relating solely to the issuance or
offering of securities other than the Depositary Units.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Person</B>&#8221;
means an individual or a corporation, partnership, limited liability company, trust, incorporated or unincorporated association, joint
venture, joint stock company, governmental authority or other entity of any kind.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Principal Market</B>&#8221;
means the Nasdaq Global Select Market (&#8220;<B>Nasdaq</B>&#8221;) or such other national securities exchange on which the Depositary
Units are then listed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Prospectus</B>&#8221;
has the meaning set forth in </FONT><U>Section 2(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Registration
Statement</B>&#8221; has the meaning set forth in </FONT><U>Section 2(a)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Representation
Date</B>&#8221; has the meaning set forth in the introductory paragraph of </FONT><U>Section 2</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Sales Price</B>&#8221;
means the actual sale execution price of each Depositary Unit placed by the Agent pursuant to this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Securities Act</B>&#8221;
means the Securities Act of 1933, as amended, and the rules and regulations of the Commission thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Selling Commission</B>&#8221;
means an amount equal to up to two percent (2%) of the Sales Price, with the exact amount to be agreed to by the Company at the time
a Placement Notice is delivered or at such other time as the Company and the Agent may agree.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Selling Period</B>&#8221;
means the period of one (1) to twenty (20) consecutive Trading Days following the delivery of an Issuance Notice (as determined by the
Company in the Company&#8217;s sole discretion and specified in the applicable Issuance Notice) including and beginning on the Issuance
Notice Date, if such notice is delivered prior to 3:00 p.m. (New York City time), or the following Trading Day otherwise (unless otherwise
provided by the Company in the applicable Issuance Notice). The Selling Period is subject to early termination by the Company in accordance
with this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-underline-style: double">&#8220;<B>Settlement
Date</B>&#8221; </FONT>means the second business day following each Trading Day during the Selling Period on which Depositary Units are
sold pursuant to this Agreement, when the Company shall deliver to the Agent the amount of Depositary Units sold on such Trading Day
and the Agent shall deliver to the Company the Issuance Price received on such sales<FONT STYLE="text-underline-style: double">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Specified
Courts</B>&#8221; has the meaning set forth in </FONT><U>Section 8(e)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Time of Sale</B>&#8221;
means the Trading Day during the Selling Period on which Depositary Units are sold.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8220;<B>Trading Day</B>&#8221;
means any day on which the Principal Market is open for trading.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<B>Triggering
Event Date</B>&#8221; has the meaning set forth in </FONT><U>Section 4(n)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
2.</B></FONT> REPRESENTATIONS AND WARRANTIES OF THE COMPANY</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company represents and warrants to, and agrees with, the Agent that as of (1) the date of this Agreement, (2) each Issuance Notice Date,
(3) each Settlement Date, (4) each Triggering Event Date with respect to which the Company is required to deliver a certificate pursuant
to </FONT><U>Section 4(n)</U> and (5) each Time of Sale (each such date listed in (1) through (5), a &#8220;<B>Representation Date</B>&#8221;),
except as may be disclosed in the Registration Statement or the Prospectus on or before a Representation Date:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Registration Statement</U>. The Company has prepared and filed with the Commission a shelf registration statement on Form&nbsp;S-3&nbsp;(File
No.&nbsp;333-266174) that contains a base prospectus (the &#8220;<B>Base Prospectus</B>&#8221;). Such registration statement, as amended,
registers the issuance and sale by the Company of the Depositary Units under the Securities Act. The Company may file one or more additional
registration statements on Form S-3 from time to time that will contain a base prospectus (in which case all references herein to the
Base Prospectus shall be to the base prospectus in such additional registration statement) and related prospectus or prospectus supplement
with respect to the Depositary Units. Except where the context otherwise requires, such effective registration statement(s) as of any
specified date, including any information deemed to be a part thereof pursuant to Rule 430A under the Securities Act, including all financial
statements, exhibits and schedules thereto and all documents incorporated or deemed to be incorporated therein by reference pursuant
to Item 12 of Form S-3 under the Securities Act as from time to time amended or supplemented, is herein referred to as the &#8220;<B>Registration
Statement</B>,&#8221; and the base prospectus constituting a part of such Registration Statement, together with any prospectus supplement(s)
filed with the Commission pursuant to Rule 424(b) under the Securities Act relating to a particular issuance of the Depositary Units,
including all documents incorporated or deemed to be incorporated therein by reference pursuant to Item 12 of Form S-3 under the Securities
Act, in each case, as from time to time amended or supplemented, is referred to herein as the &#8220;<B>Prospectus</B>.&#8221;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All references in this Agreement
to financial statements and schedules and other information which is &#8220;contained,&#8221; &#8220;included,&#8221; &#8220;stated&#8221;
in, or &#8220;part of&#8221; the Registration Statement or the Prospectus (and all other references of like import) shall be deemed to
mean and include all such financial statements and schedules and other information that is or is deemed to be incorporated by reference
in or otherwise deemed under the Securities Act to be a part of or included in the Registration Statement or the Prospectus, as the case
may be, as of any specified date; and all references in this Agreement to amendments or supplements to the Registration Statement or
the Prospectus shall be deemed to mean and include, without limitation, the filing of any document under the Exchange Act that is or
is deemed to be incorporated by reference in or otherwise deemed under the Securities Act to be a part of or included in the Registration
Statement or the Prospectus, as the case may be, as of any specified date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the time the Registration Statement was originally declared effective and at the time the Company&#8217;s annual report on
Form&nbsp;10-K for the year ended December 31, 2021 was filed with the Commission, the Company met the then-applicable requirements
for use of Form&nbsp;S-3 under the Securities Act.</FONT> During the Agency Period, each time the Company files an annual report on
Form 10-K the Company will meet the then-applicable requirements for use of Form S-3 under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Compliance with Registration Requirements</U>. The Registration Statement has been declared effective by the Commission under
the Securities Act. The Company has complied with all requests of the Commission for additional or supplemental information, if any,
relating to the Registration Statement. No stop order suspending the effectiveness of the Registration Statement is in effect and no
proceedings for such purpose have been instituted or are pending or, to the knowledge of the Company, are contemplated or threatened
by the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Prospectus when filed complied in all material respects with the Securities Act and, if filed by electronic transmission pursuant to
the Electronic Data Gathering, Analysis and Retrieval System (&#8220;<B>EDGAR</B>&#8221;) (except as may be permitted by Regulation&nbsp;S&#45;T
under the Securities Act), was identical to the copy thereof delivered to the Agent for use in connection with the issuance and sale
of the Depositary Units. The Registration Statement and any post-effective amendment thereto, at the time it became or becomes effective
and as of each Representation Date complied and will comply in all material respects with the Securities Act and did not and will not
contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the
statements therein not misleading. The Prospectus, as amended or supplemented, as of its date and each Representation Date, did not and
will not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements therein, in
the light of the circumstances under which they were made, not misleading. The representations and warranties set forth in this Agreement
do not apply to statements in or omissions from the Registration Statement, or any post-effective amendment, or the Prospectus, or any
amendments or supplements thereto, made in reliance upon and in conformity with information furnished to the Company</FONT> in writing
by the Agent expressly for use therein, it being understood and agreed that the only such information furnished by the Agent to the Company
consists of the information described in <U>Section 6</U>. There are no contracts or other documents required to be described in the
Prospectus or to be filed as exhibits to the Registration Statement which have not been described or filed as required. The Registration
Statement and the offer and sale of the Depositary Units as contemplated hereby meet the requirements of Rule 415 under the Securities
Act and comply in all material respects with said Rule.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Ineligible
Issuer Status</U>. The Company is not an &#8220;ineligible issuer&#8221; in connection with the offering of the Depositary Units
pursuant to Rules 164 and 433 under the Securities Act. Any Free Writing Prospectus that the Company is required to file pursuant to
Rule 433(d) under the Securities Act has been, or will be, filed with the Commission in accordance with the requirements of the
Securities Act. Each Free Writing Prospectus that the Company has filed, or is required to file, pursuant to Rule 433(d) under the
Securities Act or that was prepared by or on behalf of or used or referred to by the Company complies or will comply in all material
respects with the requirements of Rule 433 under the Securities Act, including timely filing with the Commission or retention where
required and legending, and each such Free Writing Prospectus, as of its issue date and as of each Representation Date did not, does
not and will not include any information that conflicted, conflicts with or will conflict with the information contained in the
Registration Statement or the Prospectus and not superseded or modified. Except for the Free Writing Prospectuses, if any,
identified in Schedule B hereto, and electronic road shows, if any, furnished to you before first use, the Company has not prepared,
used or referred to, and will not, without your prior written consent, prepare, use or refer to, any Free Writing Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Exchange Act Compliance</U>. The documents incorporated or deemed to be incorporated by reference in the Registration Statement
and Prospectus, at the time they were or are filed with the Commission pursuant to the Exchange Act, complied and will comply in all
material respects with the requirements of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Statistical and Market-Related Data</U>. The statistical, industry and market-related data included in the Registration Statement
and the Prospectus are based on or derived from management estimates and third-party sources, and the Company believes such estimates
and sources are reasonable, reliable and accurate in all material respects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>This Agreement</U>. This Agreement has been duly and validly authorized, executed and delivered by the Company and, assuming
that it is a legal, valid and binding agreement of the Agent, is a valid and binding agreement of the Company, enforceable in accordance
with its terms, except as rights to indemnification hereunder may be limited by applicable law and except as the enforcement hereof may
be limited by bankruptcy, insolvency, reorganization, moratorium or other similar laws relating to or affecting the rights and remedies
of creditors or by general equitable principles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Authorization of the Depositary Units</U>. The Depositary Units have been duly authorized for issuance and sale pursuant to
this Agreement and, when issued and delivered by the Company against payment therefor pursuant to this Agreement, will be validly issued,
fully paid and nonassessable, and the issuance and sale of the Depositary Units is not subject to any preemptive rights, rights of first
refusal or other similar rights to subscribe for or purchase the Depositary Units.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>No Applicable Registration or Other Similar Rights</U>. There are no holders of securities of the Company or any of its subsidiaries
who, by reason of the execution by the Company of this Agreement or the consummation by the Company of the transactions contemplated
hereby, have the right to request or demand that the Company or any of its subsidiaries, register under the Securities Act any securities
of the Company or any of its subsidiaries held by such holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>No
Material Adverse Change</U>. Except as otherwise disclosed in the Registration Statement and Prospectus, subsequent to the
respective dates as of which information is given in the Registration Statement and the Prospectus: (i)&nbsp; there has been no
material adverse change, or any development that could reasonably be expected to result in a material adverse change, in or
affecting the properties, business, results of operations, condition (financial or otherwise), affairs or prospects of the Company
and its subsidiaries, taken as a whole (any such change being referred to herein as a &#8220;<B>Material Adverse Change</B>&#8221;);
(ii)&nbsp;the Company and its subsidiaries, considered as one entity, have not incurred any material liability or obligation,
indirect, direct or contingent, including without limitation any losses or interference with its business from fire, explosion,
flood, earthquakes, accident or other calamity, whether or not covered by insurance, or from any strike, labor dispute or court or
governmental action, order or decree, that are material, individually or in the aggregate, to the Company and its subsidiaries,
taken as a whole, or has entered into any transactions not in the ordinary course of business; and (iii)&nbsp;there has not been any
material decrease in the capital stock or any material increase in any short-term or long-term indebtedness of the Company or its
subsidiaries, considered as one entity, and there has been no dividend or distribution of any kind declared, paid or made by the
Company or, except for dividends paid to the Company or its subsidiaries, by any of the Company&#8217;s subsidiaries on any class of
capital stock, or any repurchase or redemption by the Company or any of its subsidiaries of any class of capital stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Independent Accountants</U>. The accountants who have certified the financial statements attached to or included in the documents
incorporated by reference in the Registration Statement and the Prospectus are independent accountants as required by the Securities
Act. Except as set forth in the Registration Statement and the Prospectus, (A) the historical consolidated financial statements of the
Company, together with related schedules and notes thereto, comply as to form in all material respects with generally accepted accounting
principles; (B) such financial statements present fairly in all material respects the financial position and results of operations of
the Company and its subsidiaries at the dates and for the periods indicated; and (C) all such financial statements have been prepared
in accordance with generally accepted accounting principles applied on a consistent basis throughout the periods presented. Except as
set forth in the Registration Statement and the Prospectus, the other financial and statistical information and data included in the
Registration Statement and the Prospectus. Any unaudited pro forma financial information and related notes and supporting schedules of
the Company contained in, including by incorporation by reference, the Registration Statement and included in the Prospectus have been
prepared in accordance with the requirements of Regulation S-X and have been properly presented on the bases described therein, and give
effect to the assumptions used in the preparation thereof on a reasonable basis and in good faith and the adjustments used therein are
appropriate to give effect to the transactions and circumstances referred to therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Disclosure Controls and Procedures</U>. Except as disclosed in the Prospectus, each of the Company and its subsidiaries maintains
a system of internal accounting controls sufficient to provide reasonable assurance that (A) transactions are executed in accordance
with management&#8217;s general or specific authorizations, (B) transactions are recorded as necessary to permit preparation of financial
statements in conformity with generally accepted accounting principles and to maintain accountability for assets, (C) access to assets
is permitted only in accordance with management&#8217;s general or specific authorization and (D) the recorded accountability for assets
is compared with the existing assets at reasonable intervals and appropriate action is taken with respect thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Incorporation
and Good Standing</U><I>.</I> Each of the Company and its subsidiaries (A) has been duly incorporated or formed and is validly
existing as a corporation, limited partnership or limited liability company in good standing under the laws of its jurisdiction of
incorporation or formation; (B) has all requisite corporate, limited partnership or limited liability company power and authority to
carry on its business as it is currently being conducted and as described in the Registration Statement and the Prospectus and to
own, lease and operate its properties and (C) is duly qualified and is in good standing as a foreign corporation, limited
partnership or limited liability company authorized to do business in each jurisdiction in which the nature of its business or its
ownership or leasing of property requires such qualification, except where the failure to be so qualified could not reasonably be
expected to (1) result, individually or in the aggregate, in a material adverse effect on the properties, business, results of
operations, condition (financial or otherwise), affairs or prospects of the Company and its subsidiaries taken as a whole; (2)
materially and adversely affect the issuance of the Depositary Units; or (3) materially and adversely affect the validity of this
Agreement (any of the events set forth in clauses (1), (2) or (3), a &#8220;<B>Material Adverse Effect</B>&#8221;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 7; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(m)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Capital Stock Matters</U>. Except as disclosed in the Registration Statement and the Prospectus, there are not currently any
outstanding subscriptions, rights, warrants, calls, commitments of sale or options to acquire or instruments convertible into or exchangeable
for, any capital stock, membership interests or other equity interest of the Company or any of its subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(n)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Stock Exchange Listing</U>. The Depositary Units are registered pursuant to Section 12(b) or 12(g) of the Exchange Act and
are listed on Nasdaq, and the Company has taken no action designed to, or likely to have the effect of, terminating the registration
of the Depositary Units under the Exchange Act or delisting the Depositary Units from Nasdaq nor has the Company received any notification
that the Commission or Nasdaq is contemplating terminating such registration or listing. To the Company&#8217;s knowledge and except
as disclosed in the Registration Statement or the Prospectus, it is in compliance with all applicable listing requirements of Nasdaq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(o)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Non-Contravention</U>. Each of the Company and its subsidiaries is not (A) in violation of its charter or by&#45;laws or other
organizational documents; (B) in default in the performance of any bond, debenture, note, indenture, mortgage, deed of trust or other
agreement or instrument to which it is a party or by which it is bound or to which any of its properties is subject that, individually
or in the aggregate, could reasonably be expected to have a Material Adverse Effect; or (C) in violation of any local, state, federal
or foreign law, statute, ordinance, rule, regulation, requirement, judgment or court decree (including, without limitation, environmental
laws, statutes, ordinances, rules, regulations, requirements, judgments or court decrees) applicable to it or any of its assets or properties
(whether owned or leased) that, individually or in the aggregate, could reasonably be expected to have a Material Adverse Effect. To
the knowledge of the Company, there exists no condition that, with notice, the passage of time or otherwise, would constitute a default
under any such document or instrument that, individually or in the aggregate, could reasonably be expected to have a Material Adverse
Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(p)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>No
Material Actions or Proceedings</U>. There is (A) no action, suit, investigation or proceeding before or by any court, arbitrator or
governmental agency, body or authority or administrative agency, domestic or foreign, now pending or, to the knowledge of the
Company, threatened or contemplated to which the Company or any of its subsidiaries is or may be a party or to which the assets or
property of the Company or any of its subsidiaries is or may be subject; (B) no statute, rule, regulation or order that has been
enacted, adopted or issued by any governmental agency, body or authority or administrative agency or that has been proposed by any
governmental agency, body or authority or administrative agency; and (C) no injunction, restraining order or order of any nature by
a federal or state court or foreign court of competent jurisdiction to which the Company or any of its subsidiaries is or may be
subject or to which the business, assets or property of the Company or any of its subsidiaries is or may be subject, that, in the
case of clauses (A), (B) and (C) above, (i) is required to be disclosed in the Registration Statement and the Prospectus and that is
not so disclosed and (ii) could individually or in the aggregate, reasonably be expected to have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 8; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(q)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>All Necessary Permits</U>. Except as disclosed in the Registration Statement and the Prospectus, each of the Company and its
subsidiaries has such permits, licenses, approvals, registrations, findings of suitability, franchises and authorizations of governmental
or regulatory authorities (collectively, &#8220;<B>Permits</B>&#8221;), including, without limitation, under any applicable Environmental
Laws, as are necessary to own, lease and operate its respective properties and to conduct its businesses, except where the failure to
have such Permits could not reasonably be expected to have a Material Adverse Effect&#894; each of the Company and its subsidiaries has
fulfilled and performed in all material respects all of its obligations with respect to such Permits and no event has occurred that allows,
or after notice or lapse of time would allow, revocation or termination thereof or results in any other material impairment of the rights
of the holder of any such permit, except for a revocation or termination that could not reasonably be expected to have a Material Adverse
Effect; and, except as disclosed in the Registration Statement and the Prospectus, such Permits contain no restrictions that could reasonably
be expected to have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(r)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Title to Properties; Governmental Authorization</U>. Each of the Company and its subsidiaries has (A) good and marketable title
to all of the properties and assets described in the Registration Statement and the Prospectus as owned by it, free and clear of all
liens, charges, encumbrances and restrictions, except permitted liens as described in the Registration Statement and the Prospectus and
to the extent that such permitted liens could not reasonably be expected to have a Material Adverse Effect; (B) peaceful and undisturbed
possession under all material leases to which any of them is a party as lessee and each of which lease is valid and binding and no default
exists thereunder, except for defaults that could not reasonably be expected to have a Material Adverse Effect; (C) all Permits and other
rights from, and has made all declarations and filings with, all federal, state and local governmental and regulatory authorities, all
self-regulatory authorities and all courts and other tribunals (each, an &#8220;<B>Authorization</B>&#8221;) necessary to engage in the
business conducted by any of them in the manner described in the Registration Statement and the Prospectus (and such Authorizations that
are required to be obtained in connection with the offering) except to the extent it could not reasonably be expected to have a Material
Adverse Effect; and (D) has not received written notice that any governmental body or agency is considering limiting, suspending or revoking
any such Authorization, except where such limitation, suspension or revocation could not, individually or in the aggregate, reasonably
be expected to have a Material Adverse Effect. All such Authorizations are valid and in full force and effect and each of the Company
and its subsidiaries is in compliance in all material respects with the terms and conditions of all such Authorizations and with the
rules and regulations of the regulatory authorities having jurisdiction with respect thereto, except for any invalidity, failure to be
in full force and effect or noncompliance with any Authorization that could not reasonably be expected to have a Material Adverse Effect.
All material leases to which the Company or any of its subsidiaries is a party are valid and binding leases of the Company or its subsidiaries,
and no default by the Company or such subsidiary, as the case may be, has occurred and is continuing thereunder and, to the knowledge
of the Company, no material defaults by the landlord are existing under any such lease, except those defaults that could not reasonably
be expected to have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 9; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(s)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <U>Tax Law Compliance</U>. Except where the failure to file could not reasonably be expected to have a Material Adverse Effect,
all tax returns required to be filed by the Company or any of its subsidiaries in all jurisdictions have been so filed and are accurate,
in all material respects. All material taxes, including withholding taxes, penalties and interest, assessments, fees and other charges
due or claimed to be due from such entities or that are due and payable have been paid, other than those being contested in good faith
and for which adequate reserves have been provided or those currently payable without penalty or interest. To the knowledge of the Company,
there are no material proposed additional tax assessments against the Company or any of its subsidiaries, or the assets or property of
the Company or any of its subsidiaries, except those tax assessments for which adequate reserves have been established.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(t)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Investment Company Act</U>. None of the Company or any of its subsidiaries is, or after giving effect to the offering and applying
the net proceeds as described in the Prospectus under the caption &#8220;Use of Proceeds&#8221; will be, an &#8220;investment company&#8221;
or a company &#8220;controlled&#8221; by an &#8220;investment company&#8221; within the meaning of the Investment Company Act of&nbsp;1940,
as amended (the &#8220;<B>Investment Company Act</B>&#8221;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(u)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Insurance</U>. Each of the Company and its subsidiaries maintains insurance covering its properties, operations, personnel
and businesses, insuring against such losses and risks as are consistent with industry practice to protect the Company and its subsidiaries
and their respective businesses except where the failure to maintain such insurance could not reasonably be expected to have a Material
Adverse Effect. None of the Company or any of its subsidiaries has received written notice from any insurer or agent of such insurer
that substantial capital improvements or other expenditures will have to be made in order to continue such insurance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>No Price Stabilization or Manipulation</U>. Except for this Agreement, none of the Company or any of its subsidiaries has (A)
taken, directly or indirectly, any action designed to, or that might reasonably be expected to, cause or result in stabilization or manipulation
of the price of any security of the Company or any of its subsidiaries, to facilitate the sale or resale of the Depositary Units or (B)
since the date of the Prospectus, (i) sold, bid for, purchased or paid any person any compensation for soliciting purchases of the Depositary
Units or (ii) paid or agreed to pay to any person any compensation for soliciting another to purchase any other securities of the Company
or any of its subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(w)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Related Party Transactions</U>. Except as disclosed in the Registration Statement and the Prospectus, no relationship, direct
or indirect, exists between or among the Company or any of its subsidiaries, on the one hand, and any related party of the Company or
any of its subsidiaries, on the other hand, that would be required to be disclosed in the Company&#8217;s Annual Report on Form 10-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(x)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>FINRA</U>.
All of the information provided to the Agent or to counsel for the Agent by the Company, its officers and directors and, to the
Company&#8217;s knowledge the holders of any securities (debt or equity) or options to acquire any securities of the Company in
connection with letters, filings or other supplemental information provided to Financial Industry Regulatory Authority, Inc.
(&#8220;FINRA&#8221;) pursuant to FINRA Rules is true, complete and correct in all material respects. The Company meets the
requirements for use of Form S-3 under the Securities Act specified in FINRA Rule 5110(h)(1)(C) and is an experienced issuer (as
defined in FINRA Rule 5110(j)(6)).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 10; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(y)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Labor</U>. Except as could not reasonably be expected to have a Material Adverse Effect and as disclosed in the Registration
Statement and the Prospectus, there is (A) no significant unfair labor practice complaint pending against the Company or any of its subsidiaries
nor, to the knowledge of the Company, threatened against any of them, before the National Labor Relations Board, any state or local labor
relations board or any foreign labor relations board, and no significant grievance or significant arbitration proceeding arising out
of or under any collective bargaining agreement is so pending against the Company or any of its subsidiaries or, to the knowledge of
the Company, threatened against any of them; (B) no significant strike, labor dispute, slowdown or stoppage pending against the Company
or any of its subsidiaries nor, to the knowledge of the Company, threatened against any of them and (C) to the knowledge of the Company,
no union representation question existing with respect to the employees of the Company or any of its subsidiaries. To the knowledge of
the Company, no collective bargaining organizing activities are taking place with respect to the Company or any of its subsidiaries.
None of the Company or any of its subsidiaries has violated (x) any federal, state or local law or foreign law relating to discrimination
in hiring, promotion or pay of employees; (y) any applicable wage or hour laws; or (z) any provision of the Employee Retirement Income
Security Act of 1974, as amended (&#8220;<B>ERISA</B>&#8221;), or the rules and regulations thereunder, except those violations that
could not, individually or in the aggregate, reasonably be expected to have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(z)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Compliance with Environmental Laws</U>. Except as disclosed in the Registration Statement and the Prospectus, none of the Company
or any of its subsidiaries has violated, or is in violation of, any foreign, federal, state or local law or regulation relating to the
protection of human health and safety, the environment or hazardous or toxic substances or wastes, pollutants or contaminants (collectively,
 &#8220;<B>Environmental Laws</B>&#8221;), which violations could reasonably be expected to have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(aa)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Environmental Liabilities</U>. Except as disclosed in the Registration Statement and the Prospectus, there is no alleged liability,
or to the knowledge of the Company, potential liability (including, without limitation, alleged or potential liability or investigatory
costs, cleanup costs, governmental response costs, natural resource damages, property damages, personal injuries or penalties) of the
Company or any of its subsidiaries arising out of, based on or resulting from (A) the presence or release into the environment of any
Hazardous Material (as defined below) at any location, whether or not owned by the Company or such subsidiary, as the case may be; or
(B) any violation or alleged violation of any Environmental Law, which alleged or potential liability is required to be disclosed in
the Registration Statement and the Prospectus, in the case of clauses (A) and (B) other than as disclosed therein, or could reasonably
be expected to have a Material Adverse Effect. The term &#8220;<B>Hazardous Material</B>&#8221; means (1) any &#8220;hazardous substance&#8221;
as defined by the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended; (2) any &#8220;hazardous
waste&#8221; as defined by the Resource Conservation and Recovery Act, as amended; (3) any petroleum or petroleum product; (4) any polychlorinated
biphenyl; (5) any asbestos; and (6) any pollutant or contaminant or hazardous, dangerous or toxic chemical, material, waste or substance
regulated under or within the meaning of any other law relating to protection of human health or the environment or imposing liability
or standards of conduct concerning any such chemical material, waste or substance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 11; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(bb)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <U>Brokers</U>. Except pursuant to this Agreement, there are no contracts, agreements or understandings between the Company and
its subsidiaries and any other person that would give rise to a valid claim against the Company and any of its subsidiaries, or the Agent
for a brokerage commission, finder&#8217;s fee or like payment in connection with the issuance, purchase and sale of the Depositary Units.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(cc)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Intellectual Property</U>. Each of the Company and its subsidiaries owns, possesses or has the right to employ all patents,
patent rights, licenses, inventions, copyrights, know-how (including trade secrets and other unpatented and/or unpatentable proprietary
or confidential information, software, systems or procedures), trademarks, service marks and trade names, inventions, computer programs,
technical data and information (collectively, the &#8220;<B>Intellectual Property</B>&#8221;) presently employed by it in connection
with the businesses now operated by it or that are proposed to be operated by it, free and clear of and without violating any right,
claimed right, charge, encumbrance, pledge, security interest, restriction or lien of any kind of any other person (except for such right,
claimed right, charge, encumbrance, pledge, security interest, restriction or lien that constitute permitted liens), except where the
failure to possess or have the right to employ such Intellectual Property could not reasonably be expected to have a Material Adverse
Effect, and none of the Company nor any of its subsidiaries has received any notice of infringement of or conflict with asserted rights
of others with respect to any of the foregoing. To the knowledge of the Company, the use of the Intellectual Property in connection with
the business and operations of the Company or any of its subsidiaries does not infringe on the rights of any person, except such infringements
as could not, individually or in the aggregate, reasonably be expected to have a Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(dd)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Compliance with Laws</U>. No action has been taken and no statute, rule, regulation or order has been enacted, adopted or issued
by any governmental agency that prevents the issuance of the Depositary Units or prevents or suspends the use of the Registration Statement
and the Prospectus; no injunction, restraining order or order of any nature by a federal or state court of competent jurisdiction has
been issued that prevents the issuance of the Depositary Units or prevents or suspends the sale of the Depositary Units in any jurisdiction
referred to in <U>Section 2(g)</U>; and every request of any securities authority or agency of any jurisdiction for additional information
has been complied with in all material respects; <I>provided</I> that no representation is made as to any statute, rule, regulation,
order, injunction or restraining order applicable to the Agent, which such statute, rule, regulation, order, injunction or restraining
order is not also applicable to the Company or any of its affiliates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ee)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Foreign
Corrupt Practices Act</U>. Neither the Company nor any of its subsidiaries nor, to the knowledge of the Company, any director,
officer, agent, employee, affiliate or other person acting on behalf of the Company or any of its subsidiaries has, in the course of
its actions for, or on behalf of, the Company or any of its subsidiaries (i) used any corporate funds for any unlawful contribution,
gift, entertainment or other unlawful expenses relating to political activity; (ii) made any direct or indirect unlawful payment to
any domestic government official, &#8220;foreign official&#8221; (as defined in the U.S. Foreign Corrupt Practices Act of 1977, as
amended, and the rules and regulations thereunder, collectively, the &#8220;<B>FCPA</B>&#8221;) or employee from corporate funds;
(iii) violated or is in violation of any provision of the FCPA or any applicable non-U.S. anti-bribery statute or regulation; or
(iv) made any unlawful bribe, rebate, payoff, influence payment, kickback or other unlawful payment to any domestic government
official, such foreign official or employee; and the Company and its subsidiaries and, to the knowledge of the Company, the
Company&#8217;s affiliates have instituted and maintain policies and procedures designed to ensure, and which are reasonably
expected to continue to ensure, continued compliance therewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 12; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ff)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Money Laundering Laws</U>. The operations of the Company and its subsidiaries are, and have been conducted at all times, in
compliance with applicable financial recordkeeping and reporting requirements of the Currency and Foreign Transactions Reporting Act
of 1970, as amended, the money laundering statutes of all applicable jurisdictions, the rules and regulations thereunder and any related
or similar applicable rules, regulations or guidelines, issued, administered or enforced by any governmental agency (collectively, the
 &#8220;<B>Money Laundering Laws</B>&#8221;) and no action, suit or proceeding by or before any court or governmental agency, authority
or body or any arbitrator involving the Company or any of its subsidiaries with respect to the Money Laundering Laws is pending or, to
the knowledge of the Company, threatened.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(gg)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>OFAC</U>. Neither the Company nor any of its subsidiaries nor, to the knowledge of the Company, any director, officer, agent,
employee, affiliate or person acting on behalf of the Company or any of its subsidiaries is currently subject to any U.S. sanctions administered
by the Office of Foreign Assets Control of the U.S. Treasury Department (&#8220;<B>OFAC</B>&#8221;); and the Company will not directly
or indirectly use the proceeds from the sale of the Depositary Units, or lend, contribute or otherwise make available such proceeds to
any subsidiary, or any joint venture partner or other person or entity, for the purpose of financing the activities of or business with
any person, or in any country or territory, that currently is the subject to any U.S. sanctions administered by OFAC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any certificate signed by
any officer of the Company or any of its subsidiaries and delivered to the Agent or counsel for the Agent in connection with an issuance
of Depositary Units shall be deemed a representation and warranty by the Company to the Agent as to the matters covered thereby.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company acknowledges that the Agent and, for purposes of the opinions to be delivered pursuant to </FONT><U>Section 4(o)</U> hereof,
counsel to the Company and counsel to the Agent, will rely upon the accuracy and truthfulness of the foregoing representations and hereby
consents to such reliance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.</B></FONT> ISSUANCE AND SALE OF DEPOSITARY UNITS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Sale of Securities</U>. On the basis of the representations, warranties and agreements herein contained, but subject to the
terms and conditions herein set forth, the Company and the Agent agree that the Company may from time to time seek to sell Depositary
Units through the Agent, acting as sales agent, or directly to the Agent, acting as principal, as follows, with an aggregate Sales Price
of up to the Maximum Program Amount, based on and in accordance with Issuance Notices as the Company may deliver from time to time, during
the Agency Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 13; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Mechanics of Issuances</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Issuance
Notice</U>. Upon the terms and subject to the conditions set forth herein, on any Trading Day during the Agency Period on which the
conditions set forth in </FONT> <U>Section 5(a)</U> shall have been satisfied, the Company may exercise its right to request an
issuance of Depositary Units by delivering to the Agent an Issuance Notice; <I>provided, however</I>, that (A) in no event may the
Company deliver an Issuance Notice to the extent that (I) the sum of (x) the aggregate Sales Price of the requested Issuance Amount,
plus (y) the aggregate Sales Price of all Depositary Units issued under all previous Issuance Notices effected pursuant to this
Agreement, would exceed the Maximum Program Amount; and (B) prior to delivery of any Issuance Notice, the Selling Period for any
previous Issuance Notice shall have expired or been terminated. An Issuance Notice shall be considered delivered on the Trading Day
that it is received by e&#45;mail to the persons so identified in writing by the Agent and confirmed by the Company by telephone
(including a voicemail message to the persons so identified) or vice-versa, with the understanding that, with adequate prior written
notice, the Agent may modify the list of such persons from time to time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Agent
Efforts</U>. Upon the terms and subject to the conditions set forth in this Agreement, upon the receipt of an Issuance Notice, the Agent
will use its commercially reasonable efforts consistent with its normal sales and trading practices to place the Depositary Units with
respect to which the Agent has agreed to act as sales agent, subject to, and in accordance with the information specified in, the Issuance
Notice, unless the sale of the Depositary Units described therein has been suspended, cancelled or otherwise terminated in accordance
with the terms of this Agreement. The Company may modify or rescind an Issuance Notice and terminate the Selling Period at any time in
its sole discretion upon written notice to the Agent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Method
of Offer and Sale</U>. Subject to the terms of the Issuance Notice, the Depositary Units may be offered and sold by any method permitted
by law deemed to be an &#8220;at the market&#8221; offering as defined in Rule 415 under the Securities Act that are made directly on
the Principal Market or sales made to or through a market maker or through an electronic communications network. Subject to the terms
of the Issuance Notice and if agreed to in writing by the parties, the Depositary Units may be offered and sold by any other method permitted
by law, including block transactions and privately negotiated transactions. The Company may also sell Depositary Units to the Agent as
principal at a price and on terms agreed upon by the Company and the Agent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Confirmation
to the Company</U>. If acting as sales agent hereunder, the Agent will provide written confirmation to the Company no later than the
opening of the Trading Day next following the Trading Day on which it has placed Depositary Units hereunder setting forth the number
of Depositary Units sold on such Trading Day, the corresponding Sales Price and the Issuance Price payable to the Company in respect
thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Settlement</U>.
Each issuance of Depositary Units will be settled on the applicable Settlement Date for such issuance of Depositary Units and, subject
to the provisions of </FONT><U>Section 5</U>, on or before each Settlement Date, the Company will, or will cause the Company&#8217;s
transfer agent to, electronically transfer the Depositary Units being sold by crediting the Agent or its designee&#8217;s account at
The Depositary Trust Company through its Deposit/Withdrawal At Custodian (DWAC) System, or by such other means of delivery as may be
mutually agreed upon by the parties hereto and, upon receipt of such Depositary Units, which in all cases shall be freely tradable, transferable,
registered units in good deliverable form, the Agent will deliver, by wire transfer of immediately available funds, the related Issuance
Price in same day funds delivered to an account designated by the Company prior to the Settlement Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

<!-- Field: Page; Sequence: 14; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(vi)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Suspension
or Termination of Sales</U>. The Company may, upon notice to the Agent in writing or by telephone (confirmed immediately by verifiable
email), suspend any sale of Depositary Units (including Depositary Units that have been sold but have not settled on the Settlement Date),
and immediately terminate the Selling Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(vii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Delivery
of Depositary Units</U>. If the Company defaults in its obligation to deliver Depositary Units on a Settlement Date, the Company agrees
that it will hold the Agent harmless against any loss, claim, damage or expense (arising out of or in connection with such default by
the Company. The parties hereto acknowledge and agree that, in performing its obligations under this Agreement, the Agent may borrow
Depositary Units from securities lenders in the event that the Company has not delivered Depositary Units to settle sales as required
by subsection (v) above, and may use the Depositary Units to settle or close out such borrowings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(viii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Guarantee of Placement, Etc.</U> The Company acknowledges and agrees that (A) there can be no assurance that the Agent will be successful
in placing the Depositary Units and (B) the Agent will incur no liability or obligation to the Company or any other Person if it does
not sell the Depositary Units, and (C)&nbsp;the Agent shall be under no obligation to purchase the Depositary Units on a principal basis
pursuant to this Agreement, except as otherwise specifically agreed by the Agent and the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(ix)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Material
Non-Public Information.</U> Notwithstanding any other provision of this Agreement, the Company and the Agent agree that the Company shall
not deliver any Issuance Notice to the Agent, and the Agent shall not place any Depositary Units, during any period in which the Company
is in possession of material non-public information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Fees</U>. As compensation for services rendered, the Company shall pay to the Agent, on the applicable Settlement Date, the
Selling Commission for the applicable Issuance Amount (including with respect to any suspended or terminated sale pursuant to <U>Section
3(b)(vi))</U> by the Agent deducting the Selling Commission from the applicable Issuance Amount. For the avoidance of doubt, the Selling
Commission will not apply when the Agent acts as principal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Expenses</U>.
The Company agrees to pay all costs, fees and expenses incurred in connection with the performance of its obligations hereunder and
in connection with the transactions contemplated hereby, including without limitation (i)&nbsp;all expenses incident to the issuance
and delivery of the Depositary Units (including all printing and engraving costs), (ii)&nbsp;all fees and expenses of the registrar
and transfer agent of the Depositary Units, (iii)&nbsp;all necessary issue, transfer and other stamp taxes in connection with the
issuance and sale of the Depositary Units, (iv)&nbsp;all fees and expenses of the Company&#8217;s counsel, independent public or
certified public accountants and other advisors, (v)&nbsp;all costs and expenses incurred in connection with the preparation,
printing, filing, shipping and distribution of the Registration Statement (including financial statements, exhibits, schedules,
consents and certificates of experts), the Prospectus, any Free Writing Prospectus prepared by or on behalf of, used by, or referred
to by the Company, and all amendments and supplements thereto, and this Agreement, (vi)&nbsp;all filing fees, attorneys&#8217; fees
and expenses incurred by the Company in connection with qualifying or registering (or obtaining exemptions from the qualification or
registration of) all or any part of the Depositary Units for offer and sale under the state securities or blue sky laws or the
provincial securities laws of Canada, (vii) the reasonable fees and disbursements of the Agent&#8217;s counsel, including the filing
fees incident to, and the reasonable fees and expenses of counsel for the Agent in connection with, FINRA review, if any, and
approval of the Agent&#8217;s participation in the offering and distribution of the Depositary Units, in an aggregate amount not to
exceed $50,000, and (viii)&nbsp;the fees and expenses associated with listing the Depositary Units on <FONT STYLE="font-size: 10pt">Nasdaq.
Except as provided in this <U>Section 3</U> and <U>Section 6</U>, the Agent shall pay its own expenses, including the fees and
disbursements of its counsel. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 15; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.</B></FONT> ADDITIONAL COVENANTS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company covenants and
agrees with the Agent as follows, in addition to any other covenants and agreements made elsewhere in this Agreement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Exchange Act Compliance</U>. During the Agency Period, the Company shall include in its quarterly reports on Form 10-Q and
its annual reports on Form 10-K and/or in prospectus supplements, a summary detailing, for the relevant reporting period, (i) the number
of Depositary Units sold through the Agent pursuant to this Agreement and (ii) the net proceeds received by the Company from such sales.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Securities Act Compliance</U>. After the date of this Agreement, the Company shall promptly advise the Agent in writing (i)
of the receipt of any comments of, or requests for additional or supplemental information from, the Commission relating to the Registration
Statement or the Prospectus, (ii) of the time and date of any filing of any post-effective amendment to the Registration Statement or
any amendment or supplement to the Prospectus, any Free Writing Prospectus, (iii) of the time and date that any post-effective amendment
to the Registration Statement becomes effective and (iv) of the issuance by the Commission of any stop order suspending the effectiveness
of the Registration Statement or any post-effective amendment thereto, or any amendment or supplement to the Prospectus or of any order
preventing or suspending the use of any Free Writing Prospectus or the Prospectus, or of any proceedings to remove, suspend or terminate
from listing or quotation the Depositary Units from any securities exchange upon which they are listed for trading or included or designated
for quotation, or of the threatening or initiation of any proceedings for any of such purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Amendments and Supplements to the Prospectus and Other Securities Act Matters</U>. If any event shall occur or condition exist
as a result of which it is necessary to amend or supplement the Prospectus so that the Prospectus does not include an untrue statement
of a material fact or omit to state a material fact necessary in order to make the statements therein, in the light of the circumstances
in which they were made, not misleading, the Company agrees to promptly notify the Agent to suspend the sale of any Depositary Units
(including Depositary Units that have been sold but have not settled on the Settlement Date), (and the Agent shall immediately suspend
such sales) and to terminate the Selling Period. The Company may thereafter send a new Issuance Notice if and when it files with the
Commission, amendments or supplements to the Prospectus so that the statements in the Prospectus as so amended or supplemented will not
include an untrue statement of a material fact or omit to state a material fact necessary in order to make the statements therein, in
the light of the circumstances in which they were made, not misleading. Notwithstanding the foregoing, nothing herein shall require the
Company to file any such amendment or supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 16; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <U>Agent&#8217;s Review of Proposed Amendments and Supplements</U>. Prior to amending or supplementing the Registration Statement
or the Prospectus (excluding any amendment or supplement through incorporation of any report filed under the Exchange Act), the Company
shall furnish to the Agent for review, a reasonable amount of time prior to the proposed time of filing or use thereof, a copy of each
such proposed amendment or supplement, insofar as such proposed amendment or supplement relates to the transactions contemplated hereby,
and the Company shall not file or use any such proposed amendment or supplement without the Agent&#8217;s prior consent, and the Company
shall file with the Commission within the applicable period specified in Rule 424(b) under the Securities Act any prospectus required
to be filed pursuant to such Rule.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Free Writing Prospectuses</U>. The Company shall furnish to the Agent for review, a reasonable amount of time prior to the
proposed time of filing or use thereof, a copy of each proposed &#8220;free writing prospectus&#8221; as such term is defined in Rule
405 under the Securities Act (any such free writing prospectus being referred to herein as a &#8220;<B>Free Writing Prospectus</B>&#8221;)
or any amendment or supplement thereto to be prepared by or on behalf of, used by, or referred to by the Company and the Company shall
not file, use or refer to any proposed Free Writing Prospectus or any amendment or supplement thereto if the Agent has reasonably objected
thereto within a reasonable time after being furnished a copy thereof. The Company shall furnish to the Agent, without charge, as many
copies of any Free Writing Prospectus prepared by or on behalf of, or used by the Company, as the Agent may reasonably request. If at
any time when a prospectus is required by the Securities Act to be delivered (whether physically or through compliance with Rule 172
under the Securities Act or any similar rule) in connection with sales of the Depositary Units (but in any event if at any time through
and including the date of this Agreement) there occurred or occurs an event or development as a result of which any Free Writing Prospectus
prepared by or on behalf of, used by, or referred to by the Company conflicted or would conflict with the information contained in the
Registration Statement or included or would include an untrue statement of a material fact or omitted or would omit to state a material
fact necessary in order to make the statements therein, in the light of the circumstances prevailing at that subsequent time, not misleading,
the Company shall promptly notify the Agent to suspend the sale of any Depositary Units (including Depositary Units that have been sold
but have not settled on the Settlement Date) (and the Agent shall immediately suspend such sales) and to terminate the Selling Period.
Nothing herein shall require the Company to prepare or file with the Commission any such amendment or supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Filing of Agent Free Writing Prospectuses</U>. The Company shall not take any action that would result in the Agent or the
Company being required to file with the Commission pursuant to Rule 433(d) under the Securities Act a Free Writing Prospectus prepared
by or on behalf of the Agent that the Agent otherwise would not have been required to file thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 17; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Copies
of Registration Statement and Prospectus</U>. After the date of this Agreement through the last time that a prospectus is required
by the Securities Act to be delivered (whether physically or through compliance with Rule 172 under the Securities Act or any
similar rule) in connection with sales of the Depositary Units, the Company agrees to furnish the Agent with copies (which may be
electronic copies) of the Registration Statement and each amendment thereto, and with copies of the Prospectus and each amendment or
supplement thereto in the form in which it is filed with the Commission pursuant to the Securities Act or Rule&nbsp;424(b) under the
Securities Act, both in such quantities as the Agent may reasonably request from time to time; and, if the delivery of a prospectus
is required under the Securities Act or under the blue sky or securities laws of any jurisdiction at any time on or prior to the
applicable Settlement Date for any Selling Period in connection with the offering or sale of the Depositary Units and if at such
time any event has occurred as a result of which the Prospectus as then amended or supplemented would include an untrue statement of
a material fact or omit to state any material fact necessary in order to make the statements therein, in the light of the
circumstances under which they were made when such Prospectus is delivered, not misleading, or, if for any other reason it is
necessary during such same period to amend or supplement the Prospectus or to file under the Exchange Act any document incorporated
by reference in the Prospectus in order to comply with the Securities Act or the Exchange Act, to promptly notify the Agent to
suspend the sale of any Depositary Units (including Depositary Units that have been sold but have not settled on the Settlement
Date) (and the Agent shall immediately suspend such sales) and to terminate the Selling Period. Nothing herein shall require the
Company to prepare or file with the Commission any such amendment or supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Blue Sky Compliance</U>. The Company shall cooperate with the Agent and counsel for the Agent to qualify or register the Depositary
Units for sale under (or obtain exemptions from the application of) the state securities or blue sky laws or Canadian provincial securities
laws of those jurisdictions designated by the Agent, shall comply in all material respects with such laws and shall continue such qualifications,
registrations and exemptions in effect so long as required for the distribution of the Depositary Units. The Company shall not be required
to qualify as a foreign corporation or to take any action that would subject it to general service of process in any such jurisdiction
where it is not presently qualified or where it would be subject to taxation as a foreign corporation. The Company will advise the Agent
promptly of the suspension of the qualification or registration of (or any such exemption relating to) the Depositary Units for offering,
sale or trading in any jurisdiction or any initiation or threat of any proceeding for any such purpose, and in the event of the issuance
of any order suspending such qualification, registration or exemption, the Company shall use commercially reasonable efforts to obtain
the withdrawal thereof at the earliest possible moment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Earnings Statement</U>. As soon as practicable, the Company will make generally available to its security holders and to the
Agent an earnings statement (which need not be audited) covering a period of at least twelve months beginning with the first fiscal quarter
of the Company occurring after the date of this Agreement which shall satisfy the provisions of Section 11(a) of the Securities Act and
Rule 158 under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Listing; Reservation of Depositary Units</U>. (a) The Company will use its reasonable best efforts to maintain the listing
of the Depositary Units on Nasdaq subject to notice of issuance, and (b) the Company will reserve and keep available at all times, free
of preemptive rights, Depositary Units for the purpose of enabling the Company to satisfy its obligations under this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Transfer Agent</U>. The Company shall engage and maintain, at its expense, a registrar and transfer agent for the Depositary
Units.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Due
Diligence</U>. During the term of this Agreement, the Company will reasonably cooperate with any reasonable due diligence review
conducted by the Agent in connection with the transactions contemplated hereby, including, without limitation, providing information
and making available documents and senior corporate officers, during normal business hours and at the Company&#8217;s principal
offices, as the Agent may reasonably request from time to time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 18; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(m)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Representations and Warranties</U>. The Company acknowledges that each delivery of an Issuance Notice and each delivery of
Depositary Units on a Settlement Date shall be deemed to be (i) an affirmation to the Agent that the representations and warranties of
the Company contained in or made pursuant to this Agreement are true and correct as of the date of such Issuance Notice or of such Settlement
Date, as the case may be, as though made at and as of each such date, except as may be disclosed in the Prospectus (including any documents
incorporated by reference therein and any supplements thereto), and (ii)&nbsp;an undertaking that the Company will advise the Agent if
any of such representations and warranties will not be true and correct as of the Settlement Date for the Depositary Units relating to
such Issuance Notice, as though made at and as of each such date (except that such representations and warranties shall be deemed to
relate to the Registration Statement and the Prospectus as amended and supplemented relating to such Depositary Units).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(n)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Deliverables at Triggering Event Dates; Certificates.</U> The Company agrees that on or prior to the date of the first Issuance
Notice and, during the term of this Agreement after the date of the first Issuance Notice, upon:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
filing of the Prospectus or the amendment or supplement of any Registration Statement or Prospectus (other than a prospectus supplement
relating solely to an offering of securities other than the Depositary Units or a prospectus filed pursuant to Section 4(a)(ii)(B)),
by means of a post-effective amendment, sticker or supplement (but not by means of incorporation of documents by reference into the Registration
Statement or Prospectus);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
filing with the Commission of an annual report on Form 10-K or a quarterly report on Form 10-Q (including any Form 10-K/A or Form 10-Q/A
containing amended financial information or a material amendment to the previously filed annual report on Form 10-K or quarterly report
on Form 10-Q), in each case, of the Company;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
filing with the Commission of a current report on Form 8-K of the Company containing amended financial information (other than information
 &#8220;furnished&#8221; pursuant to Item 2.02 or 7.01 of Form 8-K or to provide disclosure pursuant to Item 8.01 of Form 8-K relating
to reclassification of certain properties as discontinued operations in accordance with Statement of Financial Accounting Standards No.
144) that is material to the offering of securities of the Company in the Agent&#8217;s reasonable discretion;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(any
such event, a &#8220;<B>Triggering Event Date</B>&#8221;), the Company shall furnish or cause to be furnished to the Agent (but in
the case of clause (C) above only if the Agent reasonably determines that the information contained in such current report on Form
8-K of the Company is material) with a certificate as of the Triggering Event Date, confirming: (A) that the representations and
warranties of the Company contained in this Agreement are true and correct, and (B) that the Company has performed all of its
obligations hereunder to be performed on or prior to such Triggering Event Date. The requirement to provide a certificate under this </FONT><U>Section
4(n) </U>shall be waived for any Triggering Event Date occurring at a time when no Issuance Notice is pending or a suspension is in
effect, which waiver shall continue until the earlier to occur of the date the Company delivers an Issuance Notice (which for such
calendar quarter shall be considered a Triggering Event Date) and the next occurring Triggering Event Date. Notwithstanding the
foregoing, if the Company subsequently decides to deliver an Issuance Notice following a Triggering Event Date when a suspension was
in effect and did not provide the Agent with a certificate under this <U>Section 4(n)</U>, then before the Agent sells any
Depositary Units pursuant to the Issuance Notice, the Company shall provide the Agent with a certificate in conformity with this <U>Section
4(n) </U>dated as of the date that the Issuance Notice was delivered.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 19; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(o)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Legal Opinions</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><I>Opinion of Counsel for Company (Proskauer Rose LLP)</I>. On or prior to the date of the first Issuance Notice and within five
(5) Trading Days of each Triggering Event Date with respect to which the Company is obligated to deliver a certificate pursuant to Section
4(n) for which no waiver is applicable and excluding the date of this Agreement, an opinion of Proskauer Rose LLP, counsel to the Company,
each dated the date of delivery, in form and substance reasonably satisfactory to Agent and its counsel, substantially similar to the
form previously provided to the Agent and its counsel, modified, as necessary, to relate to the Registration Statement and the Prospectus
as then amended or supplemented. In lieu of such opinions for subsequent periodic filings, in the discretion of the Agent, the Company
may furnish a reliance letter from such counsel to the Agent, permitting the Agent to rely on a previously delivered opinion letter,
modified as appropriate for any passage of time or Triggering Event Date (except that statements in such prior opinion shall be deemed
to relate to the Registration Statement and the Prospectus as amended or supplemented as of such Triggering Event Date). The Company
shall be required to cause to be furnished no more than one opinion per calendar quarter, except that more than one opinion shall be
delivered in a quarter if such opinion is required to be delivered pursuant to <U>Sections 4(n)(i)</U> or <U>4(n)(ii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><I>Opinion of Counsel for Company (Morgan, Lewis &amp; Bockius LLP)</I>. On or prior to the date of the first Issuance Notice
and within five (5) Trading Days of each Triggering Event Date with respect to which the Company is obligated to deliver a certificate
pursuant to Section 4(n) for which no waiver is applicable and excluding the date of this Agreement, an opinion of Morgan, Lewis &amp;
Bockius LLP, counsel to the Company, each dated the date of delivery, in form and substance reasonably satisfactory to Agent and its
counsel, substantially similar to the form previously provided to the Agent and its counsel, modified, as necessary, to relate to certain
matters regarding the Company&#8217;s status under the Investment Company Act. In lieu of such opinions for subsequent periodic filings,
in the discretion of the Agent, the Company may furnish a reliance letter from such counsel to the Agent, permitting the Agent to rely
on a previously delivered opinion letter, modified as appropriate for any passage of time or Triggering Event Date (except that statements
in such prior opinion shall be deemed to relate to the Registration Statement and the Prospectus as amended or supplemented as of such
Triggering Event Date). The Company shall be required to cause to be furnished no more than one opinion per calendar quarter, except
that more than one opinion shall be delivered in a quarter if such opinion is required to be delivered pursuant to <U>Sections 4(n)(i)
</U>or <U>4(n)(ii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"></P>

<!-- Field: Page; Sequence: 20; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><I>Opinion
of Counsel for Agent</I>. On or prior to the date of the first Issuance Notice and within five (5) Trading Days of each Triggering
Event Date with respect to which the Company is obligated to deliver a certificate pursuant to Section 4(n) for which no waiver is
applicable and excluding the date of this Agreement, an opinion of Latham &amp; Watkins LLP, counsel to the Agent, each dated the
date of delivery, in form and substance reasonably satisfactory to Agent, substantially similar to the form previously provided to
the Agent, modified, as necessary, to relate to the Registration Statement and the Prospectus as then amended or supplemented. In
lieu of such opinions for subsequent periodic filings, in the discretion of the Agent, the Agent&#8217;s counsel may furnish a
reliance letter from such counsel to the Agent, permitting the Agent to rely on a previously delivered opinion letter, modified as
appropriate for any passage of time or Triggering Event Date (except that statements in such prior opinion shall be deemed to relate
to the Registration Statement and the Prospectus as amended or supplemented as of such Triggering Event Date). The Agent&#8217;s
counsel shall be required to furnish no more than one opinion per calendar quarter, except that more than one opinion shall be
delivered in a quarter if such opinion is required to be delivered pursuant to <U>Sections 4(n)(i)</U> or <U>4(n)(ii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(p)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Comfort Letter</U>. On or prior to the date of the first Issuance Notice and within five (5) Trading Days of each Triggering
Event Date with respect to which the Company is obligated to deliver a certificate pursuant to <U>Section 4(n)</U> for which no waiver
is applicable and excluding the date of this Agreement, the Company shall cause Grant Thornton LLP, the independent registered public
accounting firm for the Company, to furnish the Agent a comfort letter, dated the date of delivery, in form and substance reasonably
satisfactory to the Agent and its counsel, substantially similar to the form previously provided to the Agent and its counsel; provided,
however, that any such comfort letter will only be required on the Triggering Event Date specified to the extent that it contains financial
statements filed with the Commission under the Exchange Act and incorporated or deemed to be incorporated by reference into a Prospectus.
The Company shall be required to cause to be furnished no more than one comfort letter per calendar quarter, except that more than one
comfort letter shall be delivered in a quarter if such comfort letter is required to be delivered pursuant to <U>Sections 4(n)(i)</U>
or <U>4(n)(ii)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(q)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt"><U>Certificate</U></FONT>. <FONT STYLE="font-size: 10pt">On or prior to the date of the first Issuance
Notice, the Company shall furnish the Agent a certificate executed on behalf of the Company: (i) certifying that attached thereto are
true and complete copies of the resolutions duly adopted by the Board of Directors of the general partner of the Company authorizing
the execution and delivery of this Agreement and the consummation of the transactions contemplated hereby (including, without limitation,
the issuance of the Depositary Units pursuant to this Agreement), which authorization shall be in full force and effect on and as of
the date of such certificate and (ii) certifying and attesting to the office, incumbency, due authority and specimen signatures of each
Person who executed this Agreement for or on behalf of the Company. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(r)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt"><U>Agent&#8217;s Own Account; Clients&#8217; Account</U></FONT>. <FONT STYLE="font-size: 10pt">The
Company consents to the Agent trading, in compliance with applicable law, in the Depositary Units for the Agent&#8217;s own account and
for the account of its clients at the same time as sales of the Depositary Units occur pursuant to this Agreement</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(s)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt"><U>Market Activities</U></FONT>. <FONT STYLE="font-size: 10pt">The Company will not take, directly
or indirectly, any action designed to or that might be reasonably expected to cause or result in stabilization or manipulation of the
price of the Depositary Units or any other reference security, whether to facilitate the sale or resale of the Depositary Units or otherwise,
and the Company will, and shall cause each of its affiliates to, comply with all applicable provisions of Regulation M under the Exchange
Act. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 21; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(t)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <FONT STYLE="font-size: 10pt"><U>Notice of Other Sale</U></FONT>. <FONT STYLE="font-size: 10pt">Without the written consent of
the Agent, the Company will not, directly or indirectly, offer to sell, sell, contract to sell, grant any option to sell or otherwise
dispose of any Depositary Units or securities convertible into or exchangeable for Depositary Units (other than Depositary Units hereunder),
warrants or any rights to purchase or acquire Depositary Units, during the period beginning on the date on which any Issuance Notice
is delivered to the Agent hereunder and ending on the Trading Day immediately following the Settlement Date with respect to Depositary
Units sold pursuant to such Issuance Notice; <I>provided</I>, <I>however</I>, that such restriction will not be required in connection
with the Company&#8217;s (i) issuance or sale of Depositary Units, options to purchase Depositary Units or Depositary Units issuable
upon the exercise of options or other equity awards pursuant to any employee or director share option, incentive or benefit plan, share
purchase or ownership plan, long-term incentive plan, dividend reinvestment plan, inducement award under Nasdaq rules or other compensation
plan of the Company or its subsidiaries, as in effect on the date of this Agreement, (ii) issuance or sale of Depositary Units issuable
upon exchange, conversion or redemption of securities or the exercise or vesting of warrants, options or other equity awards outstanding
at the date of this Agreement, (iii) issuance or sale of Depositary Units or securities convertible into or exchangeable for Depositary
Units as consideration for mergers, acquisitions, other business combinations, joint ventures or strategic alliances occurring after
the date of this Agreement which are not used for capital raising purposes and (iv) modification of any outstanding options, warrants
or any rights to purchase or acquire Depositary Units</FONT>. <FONT STYLE="font-size: 10pt">For the avoidance of doubt, the Company will
not enter any other open market or similar agreement for the sale of any Depositary Units during the Agency Period.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
5.</B></FONT> CONDITIONS TO DELIVERY OF ISSUANCE NOTICES AND TO SETTLEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The right of the Company
to deliver an Issuance Notice hereunder is subject to the satisfaction, on the date of delivery of such Issuance Notice, and the obligation
of the Agent to use its commercially reasonable efforts to place Depositary Units during the applicable Selling Period is subject to
the satisfaction, on each Trading Day during the Selling Period, of each of the following conditions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Accuracy of the Company&#8217;s Representations and Warranties; Performance by the Company</U>. The Company shall have delivered
the certificate required to be delivered pursuant to <U>Section 4(n)</U> on or before the date on which delivery of such certificate
is required pursuant to <U>Section 4(n)</U>. The Company shall have performed, satisfied and complied with all covenants, agreements
and conditions required by this Agreement to be performed, satisfied or complied with by the Company at or prior to such date, including,
but not limited to, the covenants contained in <U>Section 4(o)</U> and <U>Section 4(p)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>No Injunction</U>. No statute, rule, regulation, executive order, decree, ruling or injunction shall have been enacted, entered,
promulgated or endorsed by any court or governmental authority of competent jurisdiction or any self-regulatory organization having authority
over the matters contemplated by this Agreement that prohibits or directly and materially adversely affects any of the transactions contemplated
by this Agreement, and no proceeding shall have been commenced that may have the effect of prohibiting or materially adversely affecting
any of the transactions contemplated by this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 22; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <U>Material Adverse Changes</U>. Except as disclosed in the Registration Statement or the Prospectus: (i) there shall not have
occurred any Material Adverse Change and (ii) there shall not have occurred any downgrading, nor shall any notice have been given of
any intended or potential downgrading or of any review for a possible change that does not indicate the direction of the possible change,
in the rating accorded any securities of the Company or any of its subsidiaries by any &#8220;nationally recognized statistical rating
organization&#8221; as such term is defined for purposes of Rule&nbsp;436(g)(2) under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>No Suspension of Trading in or Delisting of Depositary Units; Other Events</U>. The trading of the Company&#8217;s Depositary
Units (including without limitation the Depositary Units sold hereunder) shall not have been suspended by the Commission, the Principal
Market or FINRA. There shall not have occurred (and be continuing in the case of occurrences under clauses&nbsp;(i) and (ii)&nbsp;below)
any of the following: (i)&nbsp;trading or quotation in any of the Company&#8217;s securities shall have been suspended or limited by
the Commission or by Nasdaq, or trading in securities generally on Nasdaq shall have been suspended or limited, or minimum or maximum
prices shall have been generally established on any of such stock exchanges by the Commission or FINRA; (ii)&nbsp;a general banking moratorium
shall have been declared by any of federal or New York authorities; or (iii)&nbsp;there shall have occurred any outbreak or escalation
of national or international hostilities or any crisis or calamity, or any change in the United States or international financial markets,
or any substantial change or development involving a prospective substantial change in United States&#8217; or international political,
financial or economic conditions, as in the judgment of the Agent is material and adverse and makes it impracticable to market the Depositary
Units in the manner and on the terms described in the Prospectus or to enforce contracts for the sale of securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>No Misstatement or Material Omission</U>. Agent shall not have advised the Company that the Registration Statement or Prospectus,
or any amendment or supplement thereto, contains an untrue statement of fact that in the Agent&#8217;s reasonable opinion is material,
or omits to state a fact that in the Agent&#8217;s reasonable opinion is material and is required to be stated therein or is necessary
to make the statements therein, in the light of the circumstances under which they were made, not misleading.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 23; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
6.</B></FONT> INDEMNIFICATION AND CONTRIBUTION</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Indemnification
of the Agent</U>. The Company agrees to indemnify and hold harmless the Agent, its affiliates, directors, officers and employees and
each person, if any, who controls the Agent within the meaning of the Securities Act or the Exchange Act against any loss, claim,
damage, liability or expense, as incurred, to which the Agent or such affiliate, director, officer, employee or controlling person
may become subject, under the Securities Act, the Exchange Act, other federal or state statutory law or regulation, or the laws or
regulations of foreign jurisdictions where the Depositary Units have been offered or sold or at common law or otherwise (including
in settlement of any litigation, if such settlement is effected with the written consent of the Company), insofar as such loss,
claim, damage, liability or expense (or actions in respect thereof as contemplated below) arises out of or is based upon
(i)&nbsp;any untrue statement or alleged untrue statement of a material fact contained in the Registration Statement, or any
amendment thereto, or the omission or alleged omission to state therein a material fact required to be stated therein or necessary
to make the statements therein not misleading; or (ii)&nbsp;any untrue statement or alleged untrue statement of a material fact
contained in any Free Writing Prospectus that the Company has used, referred to or filed, or is required to file, pursuant to Rule
433(d) of the Securities Act or the Prospectus (or any amendment or supplement thereto), or the omission or alleged omission to
state therein a material fact necessary in order to make the statements, in the light of the circumstances under which they were
made, not misleading; and to reimburse the Agent and each such affiliate, director, officer, employee and controlling person for any
and all reasonable out-of-pocket expenses (including the reasonable fees and disbursements of counsel chosen by the Agent) as such
expenses are reasonably incurred by the Agent or such officer, employee or controlling person in connection with investigating,
defending, settling, compromising or paying any such loss, claim, damage, liability, expense or action; provided, however, that the
foregoing indemnity agreement shall not apply to any loss, claim, damage, liability or expense to the extent, but only to the
extent, arising out of or based upon any untrue statement or alleged untrue statement or omission or alleged omission made in
reliance upon and in conformity with information furnished to the Company by the Agent expressly for use in the Registration
Statement, any such Free Writing Prospectus or the Prospectus (or any amendment or supplement thereto), it being understood and
agreed that the only such information furnished by or on behalf of the Agent to the Company consists of the information set forth in
the ninth paragraph under the caption &#8220;Plan of Distribution&#8221; in the Prospectus (the &#8220;<B>Agent
Information</B>&#8221;). The indemnity agreement set forth in this <FONT STYLE="font-size: 10pt"><U>Section 6(a)</U> shall be in
addition to any liabilities that the Company may otherwise have.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Indemnification of the Company, its Directors and Officers</U>. The Agent agrees to indemnify and hold harmless the Company
and its general partner each of its directors and officers and each person, if any, who controls the Company within the meaning of the
Securities Act or the Exchange Act, against any loss, claim, damage, liability or expense, as incurred, to which the Company, or such
director, officer or controlling person may become subject, under the Securities Act, the Exchange Act, or other federal or state statutory
law or regulation, or at common law or otherwise (including in settlement of any litigation, if such settlement is effected with the
written consent of such Agent), insofar as such loss, claim, damage, liability or expense (or actions in respect thereof as contemplated
below) arises out of or is based upon (i) any untrue statement or alleged untrue statement of a material fact contained in the Registration
Statement, or any amendment thereto, or the omission or alleged omission to state therein a material fact required to be stated therein
or necessary to make the statements therein not misleading or (ii) any untrue statement or alleged untrue statement of a material fact
contained in any Free Writing Prospectus that the Company has used, referred to or filed, or is required to file, pursuant to Rule 433(d)
of the Securities Act or the Prospectus (or any amendment or supplement thereto) or the omission or alleged omission to state therein
a material fact necessary in order to make the statements, in the light of the circumstances under which they were made, not misleading,
in each case to the extent, but only to the extent, that such untrue statement or alleged untrue statement or omission or alleged omission
was made in the Registration Statement, such Free Writing Prospectus or the Prospectus (or any such amendment or supplement), in reliance
upon and in conformity with the Agent Information; and to reimburse the Company, or any such director, officer or controlling person
for any and all reasonable out of pocket expenses (including the reasonable fees and disbursements of counsel chosen by the Company)
as such expenses are reasonably incurred by the Company, or such director, officer or controlling person in connection with investigating,
defending, settling, compromising or paying any such loss, claim, damage, liability, expense or action. The indemnity agreement set forth
in this <U>Section 6(b)</U> shall be in addition to any liabilities that the Agent may otherwise have.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 24; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT> <U>Notifications and Other Indemnification Procedures</U>. Promptly after receipt by an indemnified party under this <U>Section
6</U> of notice of the commencement of any action, such indemnified party will, if a claim in respect thereof is to be made against an
indemnifying party under this <U>Section 6</U>, notify the indemnifying party in writing of the commencement thereof, but the omission
so to notify the indemnifying party will not relieve the indemnifying party from any liability that it may have to any indemnified party
to the extent the indemnifying party is not materially prejudiced as a proximate result of such failure and shall not in any event relieve
the indemnifying party from any liability that it may have otherwise than on account of this indemnity agreement. In case any such action
is brought against any indemnified party and such indemnified party seeks or intends to seek indemnity from an indemnifying party, the
indemnifying party will be entitled to participate in, and, to the extent that it shall elect, jointly with all other indemnifying parties
similarly notified, by written notice delivered to the indemnified party promptly after receiving the aforesaid notice from such indemnified
party, to assume the defense thereof with counsel reasonably satisfactory to such indemnified party; <I>provided</I>, <I>however</I>,
that if the defendants in any such action include both the indemnified party and the indemnifying party and the indemnified party shall
have reasonably concluded that a conflict may arise between the positions of the indemnifying party and the indemnified party in conducting
the defense of any such action or that there may be legal defenses available to it and/or other indemnified parties which are different
from or additional to those available to the indemnifying party, the indemnified party or parties shall have the right to select separate
counsel to assume such legal defenses and to otherwise participate in the defense of such action on behalf of such indemnified party
or parties. Upon receipt of notice from the indemnifying party to such indemnified party of such indemnifying party&#8217;s election
so to assume the defense of such action and approval by the indemnified party of counsel, the indemnifying party will not be liable to
such indemnified party under this <U>Section 6</U> for any legal or other expenses subsequently incurred by such indemnified party in
connection with the defense thereof unless (i)&nbsp;the indemnified party shall have employed separate counsel in accordance with the
proviso to the preceding sentence (it being understood, however, that the indemnifying party shall not be liable for the fees and expenses
of more than one separate counsel (together with local counsel), representing the indemnified parties who are parties to such action),
which counsel (together with any local counsel) for the indemnified parties shall be selected by the Agent (in the case of counsel for
the indemnified parties referred to in <U>Section 6(a)</U> above or by the Company (in the case of counsel for the indemnified parties
referred to in <U>Section 6(b)</U> above)), (ii)&nbsp;the indemnifying party shall not have employed counsel reasonably satisfactory
to the indemnified party to represent the indemnified party within a reasonable time after notice of commencement of the action or (iii)
the indemnifying party has authorized in writing the employment of counsel for the indemnified party at the expense of the indemnifying
party, in each of which cases the fees and expenses of counsel shall be at the expense of the indemnifying party and shall be paid as
they are incurred.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Settlements</U>.
The indemnifying party under this <U>Section 6</U> shall not be liable for any settlement of any proceeding effected without its
written consent; <I>provided </I>that such consent was not unreasonably withheld, but if settled with such consent or if there be a
final judgment for the plaintiff, the indemnifying party agrees to indemnify the indemnified party against any loss, claim, damage,
liability or expense by reason of such settlement or judgment. Notwithstanding the foregoing sentence, if at any time an indemnified
party shall have requested an indemnifying party to reimburse the indemnified party for fees and expenses of counsel as contemplated
by <U>Section 6(c)</U>, the indemnifying party shall be liable for any settlement of any proceeding effected without its written
consent if (i)&nbsp;such settlement is entered into more than 30&nbsp;days after receipt by such indemnifying party of the aforesaid
request and (ii)&nbsp;such indemnifying party shall not have reimbursed the indemnified party in accordance with such request prior
to the date of such settlement. No indemnifying party shall, without the prior written consent of the indemnified party, effect any
settlement, compromise or consent to the entry of judgment in any pending or threatened action, suit or proceeding in respect of
which any indemnified party is or could have been a party and indemnity was or could have been sought hereunder by such indemnified
party, unless such settlement, compromise or consent includes an unconditional release of such indemnified party from all liability
on claims that are the subject matter of such action, suit or proceeding and does not include an admission of fault or culpability
or a failure to act by or on behalf of such indemnified party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 25; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Contribution</U>. If the indemnification provided for in this <U>Section 6</U> is for any reason held to be unavailable to
or otherwise insufficient to hold harmless an indemnified party in respect of any losses, claims, damages, liabilities or expenses referred
to therein, then each indemnifying party shall contribute to the aggregate amount paid or payable by such indemnified party, as incurred,
as a result of any losses, claims, damages, liabilities or expenses referred to therein (i)&nbsp;in such proportion as is appropriate
to reflect the relative benefits received by the Company, on the one hand, and the Agent, on the other hand, from the offering of the
Depositary Units pursuant to this Agreement or (ii)&nbsp;if the allocation provided by clause&nbsp;(i) above is not permitted by applicable
law, in such proportion as is appropriate to reflect not only the relative benefits referred to in clause&nbsp;(i) above but also the
relative fault of the Company, on the one hand, and the Agent, on the other hand, in connection with the statements or omissions which
resulted in such losses, claims, damages, liabilities or expenses, as well as any other relevant equitable considerations. The relative
benefits received by the Company, on the one hand, and the Agent, on the other hand, in connection with the offering of the Depositary
Units pursuant to this Agreement shall be deemed to be in the same respective proportions as the total proceeds from the offering of
the Depositary Units pursuant to this Agreement (before deducting expenses) received by the Company bear to the total commissions received
by the Agent pursuant to this Agreement. The relative fault of the Company, on the one hand, and the Agent, on the other hand, shall
be determined by reference to, among other things, whether any such untrue or alleged untrue statement of a material fact or omission
or alleged omission to state a material fact relates to information supplied by the Company, on the one hand, or the Agent, on the other
hand, and the parties&#8217; relative intent, knowledge, access to information and opportunity to correct or prevent such statement or
omission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
amount paid or payable by a party as a result of the losses, claims, damages, liabilities and expenses referred to above shall be deemed
to include, subject to the limitations set forth in </FONT> <U>Section 6(c)</U>, any legal or other fees or expenses reasonably incurred
by such party in connection with investigating or defending any action or claim. The provisions set forth in <U>Section 6(c)</U> with
respect to notice of commencement of any action shall apply if a claim for contribution is to be made under this <U>Section 6(e)</U>;
<I>provided, however,</I> that no additional notice shall be required with respect to any action for which notice has been given under
<U>Section 6(c)</U> for purposes of indemnification. No party shall be liable for contribution with respect to any action or claim settled
without its prior written consent; <I>provided</I> that such written consent was not unreasonably withheld.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 26; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company and the Agent agree that it would
not be just and equitable if contribution pursuant to this <U>Section 6(e)</U> were determined by pro rata allocation or by any other
method of allocation which does not take account of the equitable considerations referred to in this <U>Section 6(e)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
the provisions of this </FONT><U>Section 6(e)</U>, the Agent shall not be required to contribute any amount in excess of the agent fees
received by the Agent in connection with the offering contemplated hereby. No person guilty of fraudulent misrepresentation (within the
meaning of Section&nbsp;11(f) of the Securities Act) shall be entitled to contribution from any person who was not guilty of such fraudulent
misrepresentation. For purposes of this <U>Section 6(e)</U>, each officer and employee of the Agent and each person, if any, who controls
the Agent within the meaning of the Securities Act or the Exchange Act shall have the same rights to contribution as the Agent, and each
director of the Company, each officer of the Company who signed the Registration Statement, and each person, if any, who controls the
Company within the meaning of the Securities Act and the Exchange Act shall have the same rights to contribution as the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
7.</B></FONT> TERMINATION &amp; SURVIVAL</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Term</U>. Subject to the provisions of this <U>Section 7</U>, the term of this Agreement shall continue from the date of this
Agreement until the end of the Agency Period, unless earlier terminated by the parties to this Agreement pursuant to this <U>Section
7</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Termination; Survival Following Termination</U>. The Company or the Agent may terminate this Agreement prior to the end of
the Agency Period, by giving written notice as required by this Agreement, upon three Trading Days&#8217; notice to the other party;
provided that (i) if the Company terminates this Agreement after the Agent confirms to the Company any sale of Depositary Units, the
Company shall remain obligated to comply with <U>Section 3(b)(v)</U> with respect to such Depositary Units and (ii) <U>Section 6</U>
shall survive termination of this Agreement. If termination shall occur prior to the Settlement Date for any sale of Depositary Units,
such sale shall nevertheless settle in accordance with the terms of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
8.</B></FONT> MISCELLANEOUS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>No
Advisory or Fiduciary Relationship</U>. The Company acknowledges and agrees that (i) the transactions contemplated by this
Agreement, including the determination of any fees, are arm&#8217;s-length commercial transactions between the Company and the
Agent, (ii) when acting as a principal under this Agreement, the Agent is and has been acting solely as a principal and is not the
agent or fiduciary of the Company, or its partners, creditors, employees or any other party, (iii) the Agent has not assumed nor
will assume an advisory or fiduciary responsibility in favor of the Company with respect to the transactions contemplated hereby or
the process leading thereto (irrespective of whether the Agent has advised or is currently advising the Company on other matters)
and the Agent does not have any obligation to the Company with respect to the transactions contemplated hereby except the
obligations expressly set forth in this Agreement, (iv) the Agent and its respective affiliates may be engaged in a broad range of
transactions that involve interests that differ from those of the Company, and (v) the Agent has not provided any legal, accounting,
regulatory or tax advice with respect to the transactions contemplated hereby and the Company has consulted its own legal,
accounting, regulatory and tax advisors to the extent it deemed appropriate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 27; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Notices</U>. All communications hereunder shall be in writing and shall be mailed, hand delivered or telecopied and confirmed
to the parties hereto as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
to the </FONT>Agent:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">Jefferies LLC<BR>
520 Madison Avenue<BR>
New&nbsp;York, NY 10022<BR>
Facsimile:<BR>
Attention: General Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">with a copy to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Latham
 &amp; Watkins LLP</FONT><BR>
1271 6th Avenue<BR>
New York, NY 10020<BR>
Attention: Nathan Ajiashvili, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">Telephone: 212.906.2916</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">Email: nathan.ajiashvili@lw.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">If to the Company:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Icahn
Enterprises L.P.</FONT><BR>
16690 Collins Ave, PH-1<BR>
Sunny Isles Beach, FL 33160<BR>
Attention: Jesse Lynn, General Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">Telephone: 305.422.4100</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">Email: JLynn@sfire.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">with a copy to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proskauer
Rose LLP</FONT><BR>
1001 Pennsylvania Avenue, NW<BR>
Washington, DC 20004<BR>
Attention: Louis Rambo, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">Telephone: 202.416.6878</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">Email: lrambo@proskauer.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
party hereto may change the address for receipt of communications by giving written notice to the others in accordance with this</FONT>
<U>Section 8(b)</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Successors</U>.
This Agreement will inure to the benefit of and be binding upon the parties hereto, and to the benefit of the affiliates, employees,
officers and directors and controlling persons referred to in <U>Section 6</U>, and in each case their respective successors, and no
other person will have any right or obligation hereunder. The term &#8220;<B>successors</B>&#8221; shall not include any purchaser
of the Depositary Units as such from the Agent merely by reason of such purchase.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 28; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Partial Unenforceability</U>. The invalidity or unenforceability of any Article, Section, paragraph or provision of this Agreement
shall not affect the validity or enforceability of any other Article, Section, paragraph or provision hereof. If any Article, Section,
paragraph or provision of this Agreement is for any reason determined to be invalid or unenforceable, there shall be deemed to be made
such minor changes (and only such minor changes) as are necessary to make it valid and enforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Governing Law Provisions</U>. This Agreement shall be governed by and construed in accordance with the internal laws of the
State of New York applicable to agreements made and to be performed in such state. Any legal suit, action or proceeding arising out of
or based upon this Agreement or the transactions contemplated hereby may be instituted in the federal courts of the United States of
America located in the Borough of Manhattan in the City of New York or the courts of the State of New York in each case located in the
Borough of Manhattan in the City of New York (collectively, the &#8220;<B>Specified Courts</B>&#8221;), and each party irrevocably submits
to the exclusive jurisdiction (except for proceedings instituted in regard to the enforcement of a judgment of any such court, as to
which such jurisdiction is non-exclusive) of such courts in any such suit, action or proceeding. Service of any process, summons, notice
or document by mail to such party&#8217;s address set forth above shall be effective service of process for any suit, action or other
proceeding brought in any such court. The parties irrevocably and unconditionally waive any objection to the laying of venue of any suit,
action or other proceeding in the Specified Courts and irrevocably and unconditionally waive and agree not to plead or claim in any such
court that any such suit, action or other proceeding brought in any such court has been brought in an inconvenient forum.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>General Provisions</U>. This Agreement constitutes the entire agreement of the parties to this Agreement and supersedes all
prior written or oral and all contemporaneous oral agreements, understandings and negotiations with respect to the subject matter hereof.
This Agreement may be executed in two or more counterparts, each one of which shall be an original, with the same effect as if the signatures
thereto and hereto were upon the same instrument, and may be delivered by facsimile transmission or by electronic delivery of a portable
document format (PDF) file. This Agreement may not be amended or modified unless in writing by all of the parties hereto, and no condition
herein (express or implied) may be waived unless waived in writing by each party whom the condition is meant to benefit. The Article
and Section headings herein are for the convenience of the parties only and shall not affect the construction or interpretation of this
Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>[Signature Page Immediately Follows]</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 29; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></FONT></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If the foregoing is in accordance
with your understanding of our agreement, kindly sign and return to the Company the enclosed copies hereof, whereupon this instrument,
along with all counterparts hereof, shall become a binding agreement in accordance with its terms.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very
    truly yours,</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="3" STYLE="font: bold 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ICAHN
    ENTERPRISES L.P.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="3" STYLE="font: bold 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Icahn
    Enterprises G.P. Inc.,</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Its
    general partner</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Ted Papapostolou</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 44%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ted
    Papapostolou</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer and Chief Accounting Officer</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
foregoing Agreement is hereby confirmed and accepted by the Agent in New York, New York as of the date first above written.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font: bold 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">JEFFERIES
    LLC</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Michael Magarro</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 44%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael
    Magarro</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Managing Director</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Page; Sequence: 30 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">ISSUANCE NOTICE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">[Date]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Jefferies LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">520 Madison Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">New York, New York 10022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attn: [__________]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Reference is made to the Open Market Sale Agreement
between Icahn Enterprises L.P. (the &ldquo;<B>Company</B>&rdquo;) and Jefferies LLC (the &ldquo;<B>Agent</B>&rdquo;) dated as of ________
___, 2022. The Company confirms that all conditions to the delivery of this Issuance Notice are satisfied as of the date hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date
of Delivery of Issuance Notice (determined pursuant to </FONT><U>Section 3(b)(i)</U>): _______________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Issuance Amount (equal to the total Sales Price for such Depositary
Units):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 70%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; width: 59%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Number
    of Days in Selling Period:</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">First
    Date of Selling Period:</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Last
    Date of Selling Period:</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Settlement
    Date(s) if other than standard T+2 settlement:</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Floor Price Limitation (in no event less than
$1.00 without the prior written consent of the Agent, which consent may be withheld in the Agent&rsquo;s sole discretion): $ ____ per
share</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 10%">Comments:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 90%">&nbsp;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Icahn
    Enterprises L.P.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 31; Options: NewSection Last; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></FONT></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>tm2231023d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 5.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; vertical-align: bottom; width: 23%"><IMG SRC="tm2231023d1_ex5-1img01.jpg" ALT=""><FONT STYLE="font-size: 10pt"></FONT></TD>
    <TD STYLE="text-align: left; vertical-align: bottom; width: 77%"><FONT STYLE="font-size: 10pt">Proskauer Rose LLP &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Eleven Times Square&nbsp;&nbsp;&nbsp;&nbsp;
    New York, NY 10036-8299</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">November 21, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Icahn Enterprises L.P.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">16690 Collins Ave, PH-1</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Sunny Isles Beach, FL 33160</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are acting as counsel to Icahn Enterprises
L.P., a Delaware limited partnership (the &#8220;Partnership&#8221;), in connection with the preparation and filing with the Securities
and Exchange Commission (the &#8220;Commission&#8221;) pursuant to Rule 424(b) under the Securities Act of 1933, as amended (the &#8220;Securities
Act&#8221;), of a prospectus supplement, dated November 21, 2022 (the &#8220;Prospectus Supplement&#8221;), to the prospectus, filed on
July 15, 2022, included as part of a registration statement declared effective by the Commission on July 26, 2022 (the &#8220;Registration
Statement&#8221;) on Form S-3 (No. 333-266174) relating to the issuance and sale from time to time of depositary units representing limited
partner interests in the Partnership (the &#8220;Depositary Units&#8221;) having an aggregate offering amount of up to $400,000,000. The
Depositary Units will be issued pursuant to the Prospectus Supplement and the Open Market Sale Agreement (as defined below) in one or
more transactions deemed to be &#8220;at the market&#8221; offerings under Rule 415 of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As such counsel, we have participated in the preparation
of the Prospectus Supplement and the Registration Statement and have examined originals or copies of such documents, limited partnership
records and other instruments as we have deemed relevant, including, without limitation: (i) the Partnership&#8217;s Certificate of Limited
Partnership, as amended to date (the &#8220;Certificate of Limited Partnership&#8221;); (ii) the Partnership&#8217;s Second Amended and
Restated Agreement of Limited Partnership, as amended to date (the &#8220;Partnership Agreement&#8221;); (iii) a certificate, dated on
or about the date hereof, issued by the Secretary of State of the State of Delaware, as to the Partnership&#8217;s existence and good
standing in such jurisdiction; (iv) the resolutions of the Board of Directors of Icahn Enterprises G.P. Inc. (the &#8220;General Partner&#8221;),
the general partner of the Partnership, dated November 21, 2022; (v) the Open Market Sale Agreement, dated November 21, 2022, by and between
the Partnership and Jefferies LLC, as sales agent and/or principal (the &#8220;Open Market Sale Agreement&#8221;); (vi) the Registration
Statement, together with the exhibits filed as a part thereof and including any documents incorporated by reference therein; (vii) the
Prospectus Supplement, including any documents incorporated by reference therein; and (viii) such other documents and matters as we have
determined to be necessary or appropriate to express the opinion set forth below, subject to the assumptions, limitations and qualifications
stated herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As to matters of fact relevant to this
opinion, we have relied upon, and assumed without independent verification, the accuracy of certificates of public officials and
officers of the Partnership. We have assumed the genuineness of all signatures, the legal capacity of natural persons, the
authenticity of documents submitted to us as originals, the conformity to the original documents of all documents submitted to us as
certified, facsimile or photostatic copies, and the authenticity of the originals of such copies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Boca Raton | Boston | Chicago | Hong Kong | London | Los Angeles |
New Orleans | New York | Paris | S&atilde;o Paulo | Washington, D.C.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1; Options: NewSection -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><IMG SRC="tm2231023d1_ex5-1img02.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">November 21, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <FONT STYLE="font-family: Times New Roman, Times, Serif">2</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Based upon the foregoing, and subject to the limitations,
qualifications, exceptions and assumptions expressed herein, we are of the opinion, assuming no change in the applicable law or pertinent
facts, that the Depositary Units have been duly authorized by all necessary limited partnership action of the Partnership and, when issued
in accordance with the provisions of the Partnership Agreement and distributed in accordance with the terms of the Open Market Sale Agreement
and upon payment of the consideration provided for therein, the Depositary Units will be legally issued, fully paid and non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This opinion is based upon and expressly limited
to the Delaware Revised Uniform Limited Partnership Act, and we do not purport to be experts on, or to express any opinion with respect
to the applicability thereto, or to the effect, of the laws of any other jurisdiction or as to matters of local law or the laws of local
governmental departments or agencies within the State of Delaware. The reference and limitation to the &#8220;Delaware Revised Uniform
Limited Partnership Act&#8221; includes all applicable Delaware statutory provisions of law and reported judicial decisions interpreting
these laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our opinion is expressly limited to the matters
set forth above, and we render no opinion, whether by implication or otherwise, as to any other matters. Our opinion expressed herein
is as of the date hereof, and we undertake no obligation to advise you of any changes in applicable law or any other matters that may
come to our attention after the date hereof that may affect our opinion expressed herein.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We hereby consent to the filing of this opinion
letter as Exhibit 5.1 to the Partnership&#8217;s Current Report on Form 8-K (and its incorporation by reference into the Registration
Statement) and to the reference to our firm under the caption &#8220;Legal Matters&#8221; in the Prospectus Supplement. In giving the
foregoing consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities
Act or the rules and regulations of the Commission promulgated thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">/s/
Proskauer Rose LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 19.2pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>4
<FILENAME>tm2231023d1_ex8-1.htm
<DESCRIPTION>EXHIBIT 8.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B>Exhibit 8.1</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; vertical-align: bottom; width: 23%"><IMG SRC="tm2231023d1_ex8-1img01.jpg" ALT=""><FONT STYLE="font-size: 10pt"></FONT></TD>
    <TD STYLE="text-align: left; vertical-align: bottom; width: 77%"><FONT STYLE="font-size: 10pt">Proskauer Rose LLP &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Eleven Times Square&nbsp;&nbsp;&nbsp;&nbsp;
    New York, NY 10036-8299</FONT></TD></TR>
  </TABLE>
<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">November 21, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Icahn Enterprises L.P.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">16690 Collins Avenue, PH-1</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Sunny Isles Beach, FL 33160</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 202.6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Re: <U>Tax Opinion</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">We have acted as U.S. federal
tax counsel to Icahn Enterprises L.P., a Delaware limited partnership (the &#8220;<U>Partnership</U>&#8221;), with respect to certain
legal matters in connection with the offer, issuance and sale from time to time of depositary units representing limited partner interests
in the Partnership pursuant to the terms of the open market sale agreement dated November 21, 2022, between the Partnership and the Agent.
We have also participated in the preparation of a Prospectus Supplement dated November 21, 2022 (the &#8220;<U>Prospectus Supplement</U>&#8221;),
to the prospectus, filed on July 15, 2022 forming part of the Registration Statement on Form S-3, File No. 333-266174 declared effective
by the Securities and Exchange Commission (the &#8220;<U>Commission</U>&#8221;) on July 26, 2022 (the &#8220;<U>Registration Statement</U>&#8221;).
All capitalized terms not otherwise defined herein shall have the meanings ascribed to them in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">In connection therewith, we
prepared the discussion set forth under the caption &#8220;Material U.S. Federal Income Tax Considerations&#8221; in the Registration
Statement (the &#8220;<U>Discussion</U>&#8221;). All statements of legal conclusions contained in the Discussion, unless otherwise noted,
are our opinion with respect to the matters set forth therein as of the date of the Registration Statement in respect of the discussion
set forth under the caption &#8220;Material U.S. Federal Income Tax Considerations,&#8221; qualified by the limitations contained in the
Discussion. In addition, we are of the opinion that the Discussion with respect to those matters to which no legal conclusions are provided
are accurate discussions of such U.S. federal income tax matters (except for the representations and statements of fact by the Partnership
and its general partner, included in the Discussion, as to which we express no opinion).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">Our opinion is expressed as
of the date hereof and is based on provisions of the Internal Revenue Code of 1986, as amended, Treasury regulations promulgated thereunder,
published pronouncements of the Internal Revenue Service, and case law, in each case as in effect as of the date hereof, any of which
may be changed at any time with retroactive effect. Any change in applicable laws or facts or in circumstances surrounding the offering
may affect the validity of our opinion. We assume no responsibility to inform you of any change or inaccuracy that may occur or may come
to our attention. Further, our opinion is not binding on the Internal Revenue Service or a court. There can be no assurance that the Internal
Revenue Service will not take contrary positions or that a court would agree with our opinion if litigated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Boca Raton | Boston | Chicago | Hong Kong | London | Los Angeles |
New Orleans | New York | Paris | S&atilde;o Paulo | Washington, D.C.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><IMG SRC="tm2231023d1_ex8-1img02.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">We consent to the filing
of this opinion as Exhibit 8.1 of the Registration Statement and to the reference to our firm under the headings &#8220;Material
U.S. Federal Income Tax Considerations&#8221; and &#8220;Legal Matters&#8221; in the Registration Statement. By giving these
consents, we do not admit that we are experts within the meaning of Section 7 or Section 11 of the Securities Act of 1933, as
amended, or the rules and regulations of the Commission issued thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 19.2pt 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 19.2pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 19.2pt 0pt 0">/s/ Proskauer Rose LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 19.2pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 19.2pt 0pt 0"></P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 19.2pt 0pt 0">&nbsp;</P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>5
<FILENAME>iep-20221121.xsd
<DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.16b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +aA5w7xRiXgen8uLa3ZcWayNebOdzZR+eYkxtmB7bQmKryEoVPzoHCl218HWgQAO -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2021q4" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:srt-types="http://fasb.org/srt-types/2021-01-31" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:iep="http://ielp.com/20221121" elementFormDefault="qualified" targetNamespace="http://ielp.com/20221121">
    <annotation>
      <appinfo>
	<link:roleType roleURI="http://ielp.com/role/Cover" id="Cover">
	  <link:definition>00000001 - Document - Cover</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="iep-20221121_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iep-20221121_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2021q4" schemaLocation="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd" />
    <import namespace="http://fasb.org/us-gaap/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd" />
    <import namespace="http://fasb.org/us-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2021" schemaLocation="https://xbrl.sec.gov/country/2021/country-2021.xsd" />
    <import namespace="http://fasb.org/srt/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd" />
    <import namespace="http://fasb.org/srt-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd" />
    <element id="iep_IcahnEnterprisesHoldingsMember" name="IcahnEnterprisesHoldingsMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>6
<FILENAME>iep-20221121_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.16b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="iep-20221121.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="iep_IcahnEnterprisesHoldingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="iep_IcahnEnterprisesHoldingsMember" xlink:to="iep_IcahnEnterprisesHoldingsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="iep_IcahnEnterprisesHoldingsMember_doc" xml:lang="en-US">Icahn Enterprises Holdings Member</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>7
<FILENAME>iep-20221121_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.16b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://ielp.com/role/Cover" xlink:href="iep-20221121.xsd#Cover" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://ielp.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>tm2231023d1_ex5-1img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2231023d1_ex5-1img01.jpg
M_]C_X  02D9)1@ ! 0$ R #(  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  C *<# 2(  A$! Q$!_\0
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M8[_QO<^#+F#P_HE[JUSHK>-/B!X8:'0-0O+KQ'X9\2SV7@K4P#^B7SCC=N7
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MHHH ,#T'Y"C ]!^0HHH ,#T'Y"C ]!^0HHH ,#T'Y"C ]!^0HHH ,#T'Y"C
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I#-'T725OKV*UMA=W*VBR730QR3M)*H>BB@#V-  PP!W[>QHHHH __]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>tm2231023d1_ex5-1img02.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2231023d1_ex5-1img02.jpg
M_]C_X  02D9)1@ ! 0$ R #(  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  = (P# 2(  A$! Q$!_\0
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M/Q(^&GP\U[QY';WOBWP]_IDB2Z+X5F2QLY56!XKL2RI'<Q1JH!_4I17X8?\
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MV-S:?M8?\%PVN;.6V>Y_X*+^.)[.1[;RVU".'QA\6;@I%)D"-YDB9"Y.!&7
MY(Q\[?LK?M0_#7_@BQ^TG^VS^R5^U]+K?PU^%'QE_:/\7_M3?LR?&"+1+G5O
M _BKPU\8K:WL-1\,:KKEJ#+8ZYX7N=!T:&,O\BPI>QL0[#']3^B>#?"GA:ZU
M?4/#WAGP_H=UK]^FI:Q<:-I%EI=SJVH-&\)O]5N+2-'U&\V2RJ+BXS(%D<$D
ML6K$\:?";X:?$B*SM_B-X \$>/X;!9(K"'QKX2T#Q3#:QR LX2VUZPU"V#$K
M@2QP12JC2(KA9IA( ?S2?$C]J?PQ_P %D_V[?V'OA5^R;HOB/Q+^SS^QG^T+
MH7[6_P 9?CKK.B:CHWA.YU#P+ ;3P-X1\/O>#R]=F\3:EJNJ::CJHD2P:^O,
M8@?/B7B_]KO_ ()3_'KQQ\7M!_X*C_LZZ+^R?^UC\,?'NL^$+C6;2VUG3]=\
M9:-I4EF;;Q/X)^)?A\+J&JV_B*>>2:XLX_\ CVO= M%8M)"I/]9GA'P%X!^'
MEN_A[P)X'\)>"])$#7#Z?X1\/:1X9TYBKQKA;'1;*RA1LNIW@$84C9E@5Q/%
M?P)^"OQ$U&#7/'WPA^%OC?5(HS'#J/C#X>>$?$VIQ0D#,*:AK.D7EPL6Y58!
M2'R -^"VX _AZ\1:EK.O_P#!)?\ X+80?!WQ#\8/&_["EC\4?V7;7]C*?XNI
MKEYX@DTZ/XY?#7Q/\7X-$G\31G6]0\.#5M7L&.HRF.W*(B@%V4#]*?%G@+6?
M^"&O[1UI^UM\,[/6]8_X)Q_M7:CX7TG]HWX5:(+B[D_9U^*WB72K :?\6O#E
MI; M%HVJSS:G+K\S8$8NS$K+))&X_IH?X<_#VW\&3^$+?P/X2B\%PI%"W@M/
M#>AP^%9EMK^TO(&DT6UTZVM"\%Q:PRP )Y<<J+*T<CJ#73Z[X+\->*-%NO#G
MB71-&\1:#>(T-QHFMZ1IVHZ1-:[E,%I/I\UOY$UO:*B1VZ,,JBJ'+[00 ?R(
M_$'XQ?L67G_!7C]JWQA_P4R\36GB+X#>/O@Y^SGJ_P"P?K?C236)O@1J7@+5
M? ,<?C?5O#5N,K#XFUSQO;W,:S G_B;1"%2#,"//O ?BC]E#XJ?\%Q/^"<NL
M?L0_ S3?A_\ LXP^#_VQ_!>G_%OP[X2UGPOX6^,_CO\ X9S^(6B^*+KPZQR-
M9\,>#;2_\*:1;:A@?\374]4Z$EJ_K^\2? ;X*^+['1=.\5?"3X8^);#PW9FQ
MT&P\0^ ?"VN6&DV?E&+['I]EJNF7=O:614MFW@2/K\KJ<DW=&^%_PUTF7PZ-
M$\ >#M&'@Q9H?"2Z;X;T:PC\,VLY#W%IH*:?96?]F6TTBQR-!"?)WQHPC#*A
M4 _D%_X(N_\ !2O]F[_@F[^R/\0OV._VQ=:\8?#'X[_!;X]?%&:Y\&3>$M8U
M#6?&NG7>H^'DT^X\*1;&:]%[/#=6TEN"NZSEN) R;&:O-O GP3^+G_!0[_@G
MC_P7)TOPGX"UKPQ\5_B=^WK>?M >$/AYKUCJ$?B21;"?P+\04\&ZIIMTOE0^
M(E\!Q3^'UT@,K-KO]HE0VT[?[--<^ OP9\3>)(?&/B'X5_#G7O%L-Q%<KXKU
MGP5X?U#Q0DL%S%=PFWU^2R74;<)<00R!4E*$Q+N4XR.RT?P9X<\/2:M+H6B:
M'HLVO7MUJ.MMH^C66FKK-].41+S6!:)&^I745N&MQ-<R-O220E 2-H!_'OH'
M[:7_  ;V7WP-A\8^)/V1_A[IWQ]MO#49U?\ 9UMO@X3\2(_B=_8BMK7@W08R
MS$%-=ABTVTOPX']GV^D$*HE"#D?^"BO@S[/_ ,$IOV O$P_9+\)?L@:G\5/^
M"IGP,^(NK_!3P!8BSM+..\\ _&71/#6O7^F+@07=]X.T30/,; "63Z6J@[V
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..33N<J2RC(8FOI>@#_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>tm2231023d1_ex8-1img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2231023d1_ex8-1img01.jpg
M_]C_X  02D9)1@ ! 0$ R #(  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  C *<# 2(  A$! Q$!_\0
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M8[_QO<^#+F#P_HE[JUSHK>-/B!X8:'0-0O+KQ'X9\2SV7@K4P#^B7SCC=N7
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MHHH ,#T'Y"C ]!^0HHH ,#T'Y"C ]!^0HHH ,#T'Y"C ]!^0HHH ,#T'Y"C
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I#-'T725OKV*UMA=W*VBR730QR3M)*H>BB@#V-  PP!W[>QHHHH __]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>tm2231023d1_ex8-1img02.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2231023d1_ex8-1img02.jpg
M_]C_X  02D9)1@ ! 0$ R #(  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  = (P# 2(  A$! Q$!_\0
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M/Q(^&GP\U[QY';WOBWP]_IDB2Z+X5F2QLY56!XKL2RI'<Q1JH!_4I17X8?\
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MV-S:?M8?\%PVN;.6V>Y_X*+^.)[.1[;RVU".'QA\6;@I%)D"-YDB9"Y.!&7
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M"IGP,^(NK_!3P!8BSM+..\\ _&71/#6O7^F+@07=]X.T30/,; "63Z6J@[V
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..33N<J2RC(8FOI>@#_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.2.2</span><table class="report" border="0" cellspacing="2" id="idm139782565636128">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Nov. 21, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Nov. 21,  2022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">1-9516<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">ICAHN ENTERPRISES L.P.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000813762<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">13-3398766<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">16690 Collins Ave<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">PH-1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Sunny Isles Beach<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33160<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">305<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">422-4100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Depositary Units of Icahn Enterprises L.P.
Representing Limited Partner Interests<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">IEP<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>tm2231023d1_8k_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2021q4"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="iep-20221121.xsd" xlink:type="simple"/>
    <context id="From2022-11-21to2022-11-21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000813762</identifier>
        </entity>
        <period>
            <startDate>2022-11-21</startDate>
            <endDate>2022-11-21</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <dei:EntityCentralIndexKey contextRef="From2022-11-21to2022-11-21">0000813762</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2022-11-21to2022-11-21">false</dei:AmendmentFlag>
    <dei:DocumentType contextRef="From2022-11-21to2022-11-21">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="From2022-11-21to2022-11-21">2022-11-21</dei:DocumentPeriodEndDate>
    <dei:EntityFileNumber contextRef="From2022-11-21to2022-11-21">1-9516</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2022-11-21to2022-11-21">ICAHN ENTERPRISES L.P.</dei:EntityRegistrantName>
    <dei:EntityAddressAddressLine1 contextRef="From2022-11-21to2022-11-21">16690 Collins Ave</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2022-11-21to2022-11-21">PH-1</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2022-11-21to2022-11-21">Sunny Isles Beach</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2022-11-21to2022-11-21">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2022-11-21to2022-11-21">33160</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2022-11-21to2022-11-21">305</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2022-11-21to2022-11-21">422-4100</dei:LocalPhoneNumber>
    <dei:EntityIncorporationStateCountryCode contextRef="From2022-11-21to2022-11-21">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2022-11-21to2022-11-21">13-3398766</dei:EntityTaxIdentificationNumber>
    <dei:WrittenCommunications contextRef="From2022-11-21to2022-11-21">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial contextRef="From2022-11-21to2022-11-21">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer contextRef="From2022-11-21to2022-11-21">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer contextRef="From2022-11-21to2022-11-21">false</dei:PreCommencementIssuerTenderOffer>
    <dei:Security12bTitle contextRef="From2022-11-21to2022-11-21">Depositary Units of Icahn Enterprises L.P.  Representing Limited Partner Interests</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="From2022-11-21to2022-11-21">IEP</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2022-11-21to2022-11-21">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityEmergingGrowthCompany contextRef="From2022-11-21to2022-11-21">false</dei:EntityEmergingGrowthCompany>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>14
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M!3(OH1>1"LMC$C)M)21EXF[GQAIL@&77"'";7V@6NZ?,W]*EJBS3&H').,1
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M,AF**I9P6B#BR2!M:59]L$].M.=Y%S?W1:[-XPFNWPQP>'3^ 5!+ P04
M" !%BG5599!YDAD!  #/ P  $P   %M#;VYT96YT7U1Y<&5S72YX;6RMDTU.
MPS 0A:\295LE+BQ8H*8;8 M=< %C3QJK_I-G6M+;,T[:2J 2%85-K'C>O,^>
MEZS>CQ&PZ)WUV)0=47P4 E4'3F(=(GBNM"$Y2?R:MB)*M9-;$/?+Y8-0P1-X
MJBA[E.O5,[1R;ZEXZ7D;3?!-F<!B63R-PLQJ2AFC-4H2U\7!ZQ^4ZD2HN7/0
M8&<B+EA0BJN$7/D=<.I[.T!*1D.QD8E>I6.5Z*U .EK >MKBRAE#VQH%.JB]
MXY8:8P*IL0,@9^O1=#%-)IXPC,^[V?S!9@K(RDT*$3FQ!'_'G2/)W55D(TAD
MIJ]X(;+U[/M!3EN#OI'-X_T,:3?D@6)8YL_X>\87_QO.\1'"[K\_L;S63AI_
MYHOA/UY_ 5!+ 0(4 Q0    ( $6*=54'04UB@0   +$    0
M  "  0    !D;V-0<F]P<R]A<' N>&UL4$L! A0#%     @ 18IU5<&+1CCN
M    *P(  !$              ( !KP   &1O8U!R;W!S+V-O<F4N>&UL4$L!
M A0#%     @ 18IU59E<G",0!@  G"<  !,              ( !S $  'AL
M+W1H96UE+W1H96UE,2YX;6Q02P$"% ,4    " !%BG55M,J! WH$  !'$0
M&               @($-"   >&PO=V]R:W-H965T<R]S:&5E=#$N>&UL4$L!
M A0#%     @ 18IU59^@&_"Q @  X@P   T              ( !O0P  'AL
M+W-T>6QE<RYX;6Q02P$"% ,4    " !%BG55EXJ[',     3 @  "P
M        @ &9#P  7W)E;',O+G)E;'-02P$"% ,4    " !%BG55JL0B%C,!
M   B @  #P              @ &"$   >&PO=V]R:V)O;VLN>&UL4$L! A0#
M%     @ 18IU520>FZ*M    ^ $  !H              ( !XA$  'AL+U]R
M96QS+W=O<FMB;V]K+GAM;"YR96QS4$L! A0#%     @ 18IU5660>9(9 0
MSP,  !,              ( !QQ(  %M#;VYT96YT7U1Y<&5S72YX;6Q02P4&
2      D "0 ^ @  $10

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.22.2.2</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>1</ContextCount>
  <ElementCount>23</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>3</UnitCount>
  <MyReports>
    <Report instance="tm2231023d1_8k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://ielp.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="8-K" original="tm2231023d1_8k.htm">tm2231023d1_8k.htm</File>
    <File>iep-20221121.xsd</File>
    <File>iep-20221121_lab.xml</File>
    <File>iep-20221121_pre.xml</File>
    <File>tm2231023d1_ex1-1.htm</File>
    <File>tm2231023d1_ex5-1.htm</File>
    <File>tm2231023d1_ex8-1.htm</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="23">http://xbrl.sec.gov/dei/2021q4</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>19
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "tm2231023d1_8k.htm": {
   "axisCustom": 0,
   "axisStandard": 0,
   "contextCount": 1,
   "dts": {
    "inline": {
     "local": [
      "tm2231023d1_8k.htm"
     ]
    },
    "labelLink": {
     "local": [
      "iep-20221121_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "iep-20221121_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "iep-20221121.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd",
      "https://xbrl.sec.gov/country/2021/country-2021.xsd",
      "https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd"
     ]
    }
   },
   "elementCount": 59,
   "entityCount": 1,
   "hidden": {
    "http://xbrl.sec.gov/dei/2021q4": 2,
    "total": 2
   },
   "keyCustom": 0,
   "keyStandard": 23,
   "memberCustom": 0,
   "memberStandard": 0,
   "nsprefix": "iep",
   "nsuri": "http://ielp.com/20221121",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "baseRef": "tm2231023d1_8k.htm",
      "contextRef": "From2022-11-21to2022-11-21",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "00000001 - Document - Cover",
     "role": "http://ielp.com/role/Cover",
     "shortName": "Cover",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "baseRef": "tm2231023d1_8k.htm",
      "contextRef": "From2022-11-21to2022-11-21",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 0,
   "tag": {
    "dei_AmendmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of changes contained within amended document.",
        "label": "Amendment Description"
       }
      }
     },
     "localname": "AmendmentDescription",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AnnualInformationForm": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.",
        "label": "Annual Information Form"
       }
      }
     },
     "localname": "AnnualInformationForm",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditedAnnualFinancialStatements": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.",
        "label": "Audited Annual Financial Statements"
       }
      }
     },
     "localname": "AuditedAnnualFinancialStatements",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CountryRegion": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Region code of country",
        "label": "Country Region"
       }
      }
     },
     "localname": "CountryRegion",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CoverAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page.",
        "label": "Cover [Abstract]"
       }
      }
     },
     "localname": "CoverAbstract",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "xbrltype": "stringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r13"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.",
        "label": "Document Accounting Standard"
       }
      }
     },
     "localname": "DocumentAccountingStandard",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentPeriodStartDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.",
        "label": "Document Period Start Date"
       }
      }
     },
     "localname": "DocumentPeriodStartDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentQuarterlyReport": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an quarterly report.",
        "label": "Document Quarterly Report"
       }
      }
     },
     "localname": "DocumentQuarterlyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a registration statement.",
        "label": "Document Registration Statement"
       }
      }
     },
     "localname": "DocumentRegistrationStatement",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyEventDate": {
     "auth_ref": [
      "r13"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date of event requiring a shell company report.",
        "label": "Document Shell Company Event Date"
       }
      }
     },
     "localname": "DocumentShellCompanyEventDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r13"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.",
        "label": "Document Shell Company Report"
       }
      }
     },
     "localname": "DocumentShellCompanyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r15"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.",
        "label": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "auth_ref": [
      "r3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Documents incorporated by reference.",
        "label": "Documents Incorporated by Reference [Text Block]"
       }
      }
     },
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "textBlockItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine3": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 3 such as an Office Park",
        "label": "Entity Address, Address Line Three"
       }
      }
     },
     "localname": "EntityAddressAddressLine3",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCountry": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "ISO 3166-1 alpha-2 country code.",
        "label": "Entity Address, Country"
       }
      }
     },
     "localname": "EntityAddressCountry",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "countryCodeItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressStateOrProvince": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the state or province.",
        "label": "Entity Address, State or Province"
       }
      }
     },
     "localname": "EntityAddressStateOrProvince",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "auth_ref": [
      "r6"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not.  Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.",
        "label": "Entity Bankruptcy Proceedings, Reporting Current"
       }
      }
     },
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.",
        "label": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityExTransitionPeriod": {
     "auth_ref": [
      "r19"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.",
        "label": "Elected Not To Use the Extended Transition Period"
       }
      }
     },
     "localname": "EntityExTransitionPeriod",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
        "label": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r16"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).",
        "label": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPrimarySicNumber": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.",
        "label": "Entity Primary SIC Number"
       }
      }
     },
     "localname": "EntityPrimarySicNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "sicNumberItemType"
    },
    "dei_EntityPublicFloat": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.",
        "label": "Entity Public Float"
       }
      }
     },
     "localname": "EntityPublicFloat",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.",
        "label": "Entity Tax Identification Number"
       }
      }
     },
     "localname": "EntityTaxIdentificationNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "employerIdItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [
      "r17"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.",
        "label": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_Extension": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Extension number for local phone number.",
        "label": "Extension"
       }
      }
     },
     "localname": "Extension",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_NoTradingSymbolFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a security having no trading symbol.",
        "label": "No Trading Symbol Flag"
       }
      }
     },
     "localname": "NoTradingSymbolFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "trueItemType"
    },
    "dei_OtherReportingStandardItemNumber": {
     "auth_ref": [
      "r13"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.",
        "label": "Other Reporting Standard Item Number"
       }
      }
     },
     "localname": "OtherReportingStandardItemNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "otherReportingStandardItemNumberItemType"
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "auth_ref": [
      "r7"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.",
        "label": "Pre-commencement Issuer Tender Offer"
       }
      }
     },
     "localname": "PreCommencementIssuerTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_PreCommencementTenderOffer": {
     "auth_ref": [
      "r8"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.",
        "label": "Pre-commencement Tender Offer"
       }
      }
     },
     "localname": "PreCommencementTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_Security12gTitle": {
     "auth_ref": [
      "r5"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(g) registered security.",
        "label": "Title of 12(g) Security"
       }
      }
     },
     "localname": "Security12gTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_SecurityReportingObligation": {
     "auth_ref": [
      "r9"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.",
        "label": "Security Reporting Obligation"
       }
      }
     },
     "localname": "SecurityReportingObligation",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "securityReportingObligationItemType"
    },
    "dei_SolicitingMaterial": {
     "auth_ref": [
      "r10"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.",
        "label": "Soliciting Material"
       }
      }
     },
     "localname": "SolicitingMaterial",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "dei_WrittenCommunications": {
     "auth_ref": [
      "r18"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.",
        "label": "Written Communications"
       }
      }
     },
     "localname": "WrittenCommunications",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://ielp.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    }
   },
   "unitCount": 3
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12"
  },
  "r1": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r10": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14a",
   "Subsection": "12"
  },
  "r11": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  },
  "r12": {
   "Name": "Form 10-Q",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "308",
   "Subsection": "a"
  },
  "r13": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r14": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r15": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r16": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r17": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r18": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "425"
  },
  "r19": {
   "Name": "Securities Act",
   "Number": "7A",
   "Publisher": "SEC",
   "Section": "B",
   "Subsection": "2"
  },
  "r2": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r3": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r4": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r5": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "g"
  },
  "r6": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12, 13, 15d"
  },
  "r7": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r8": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r9": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "15",
   "Subsection": "d"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>20
<FILENAME>0001104659-22-120849-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001104659-22-120849-xbrl.zip
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MRN_Z316E,J-,] UD%HD;4: X,X5%'RE9X NJE&,(*2/K!N5NX? /4$L#!!0
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M2+A<T[ @^_2C.-E3R\RC1ZSM65WOXNB3O,Y +T!\K5MH"IB@:@9H*=\S*[)
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MFJ5^1[MLENE[FL84=A_;0/(L75C3%C.0H.\;&\C2=UBP>(Y#/[FY89SI,69
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MJ/,7[Q<Z Y.V^ 1GX52EVFWR?Q1T 1JH"HY*<8'!0!C4)SP/00AT>PQP?[V
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M!@-3F E9,G+%NV]X+_S11*?)!0,^+D$(5^ /9OP2($LIU\@2F5(2[EU0\/)
M$OQ!I"_<&\*P0#;C#*HL^N^#O?U]2@7F=<49'7AT81\V!K&-/Q7)37=OO"/^
M> ;^!#R*T]ETD87*@%\$[YB4XT)7#SP\MBG1 @[#</ ;ZF3<*YN(_C[=V0K^
M#:W./]6?J@!3OQP.WJD*+E?I[<+R#SPN;X4WIW)[5($#R)T2VN^#0<?AERU1
M#K(2!%>)N"H1S"PV_30QRN>&XMBN <]#QQJHIGH2Q85I>5\QM16T&H_S8D)W
M1TW2RL"S"H<C,@>M6:GQ3!!6N$0E>N)2-C <'%+^G? _< O]&?P67_7.5%+
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M"/:$1D]4.5%_1+^D^0@N!9\5R[4$5+CC[L:7^16]?*+',YGYC)81;N$=/VT
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M*-@N\47H$IP).*1>=%<$=RD$S$B Q33:W4/=*7=%'\'*#0<NU#WAN+07S<9
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MR*.8 I@P&OVA!?R,!S!-<ZX!**K9'S5,/L82QF-*LS@39ZQ2-:<W!?.//D'
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M3&EIPFYC.)^P<9MAO%;PSI=,A'UM.*6=LGX.)YQXZ[!]2LEU>>AHH9V>4?C
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M'1A_2WK;07:!?[+H6B'!#N]+44].%^/FZ-W#T1?;PHQN[-_#T9I;>*\%K*$
MJ2$_I,MG^+%A7*-M(K!"NS"&B!/73& "V!&BVR9X:)IGG;CK\VW<==-QU^?;
MN.N]/QKW#&02- 8/DW,?*9]'R%W3V[;?;&,;[(,I*",Y:-T;<Y61M7V-#%MN
M#?6C-<B-52Z7*4S,3$<FSS7@>!8)ZHF7R/5#>;N!60/JGT3^M"ZRI)R%%2E3
M"B5PIE/Y.53).:)F0A<YJ*USS8'Q*R(23V5V!(-./+]P0^SV3( !-9Z)&6)_
MW//VJ!O+?(I-),IHK5](4:$U':[$[+@>DV&,!A4K*4!Y$:L'KQR!@?YTY(1I
MX@1-X;+5S;7!I]HH?(!Q0^7=A,\)W-2GA1$NB\=/=T:[_706XEN:_>B*"YA%
M@S>5'^2DU\=;/S2=?_,>A7>/2>T.HW25HVWXY!,*Y 9'WQT@TS4/7\%$/=V&
M-'0MYN2CDX).;(.R93AXNK^"LV7'GMN>QTAQN=]458QC<J2]EGG=,^WWDB Q
MOUJ8<ZT2G[!K8Z"B%@2J*4-\P#L>X)A#;G(+D[2S*[ B"+?.:R0>\$6:?]M.
MTSDQ$) XD:M%? 7[BT.NY$OR.LCVI+8!M&MD%ZV[E6,K?DT?=ZJ]SXC=?2']
M+&X,3..=W4S>Q(9NV96+>1,AP7F.XE0<OJ;7)M=8^5LQ<5+8/*))0=0@V]^!
MFU#X:#%;EE+ XG$)-;M2D5XX^.[Q<-![8&3I3?,F[-BTVUF?1T5IO;!4C%Y(
M5Q .6V$\P*/GDA%*Y6B Y^G.HY@:*0I\"84B_;LDQJ0+V:43^%>:+^:2NFY'
MPE:L/06O;WTB35M['B)S48:M[BGT[Z5B+&6ZA#&&@_XPOA]>YGO?+( 1#*\O
MHC$<W%E4CD@^.4\;*2F0I(I&=.PJX25OQ.>"&M!F*NTVP;GK5D</!]<)SJT=
MFXNN&YHCPK^5\1R_KXIL;ESV7A-S&^W95*?#.['\.NP_FU7ES75M>Y" I-1W
MBNI4)3\&6YY%@XC/Q*^F,2A@R_^JO0:&$QLY[-I?OCO!3LJ3)^#^KW!2KE34
M5 S=$-:^& CK9UW1)[\?OKX[W*UWJ&QER$/;^>O$.;_;QCDW'>?\;AOGO/='
MX^:M(N^ZF.X5N3B4>^TQ(=&L\)W7=2!, ?8M565E3'AAT^SR7VSOQKMQ8/H5
MAF%COYT#TY<+MBZG52AT+W$M=]C%,%1O 8TK7F"!/RL6AT(D'<@<2J9ZSY([
M-; $C5\C7*K+;\],7G#N,HL,$>"HWU6JNWO><7%X2S9#CUB^[%\=@\QG(G R
M-O_ ^_*7:WC2;9;V%TR5)^&(@,3?VYY4?&\U_*H-Y+ZSY4]4X-VJ=*+FFUZ[
MY,#%93;%,&1V!;TC_K;!:=U3(6@KB81DN-<3-]R_3/$"+A2#W(Q;CE$;ZU)W
M.LSMO'I%@8N^S/H:3BG,PY5I=0(;;!X;,AR$;B@O=5=NG>,SM#\_!"+."J\V
M@ 3;ZL)D6Y0623;>P7R^A@/W&D(9(4[?W$;RU\/F\*8B([4[\4,CF.3PK@PL
M->DCD<T4P2#;HHV=\">8)/#2;;SV:6D^.+X*-(,RZ6X<\S5!,\/!'3OFT55^
M>8"S^!LXYG]/>VMVY^F7GU$_G()^:,+"VX[V.,_A@..&:5;8>)U.PX)4V!M2
M-^P7#3?DO&EF.#6:@,6!*RONK"D6160+B*T(O:K^EXI[D06WLP9X.#"JL9HA
MM9BO',L.NE:)V9L9(E$C)+96^@MG2>GQPM%#J()9?H@)^%I;:\*52Y=Q6"UM
M"F'MC.#\$"(:X6)ISMSDUDHPZ[%.K6Y?=&6DP]RJ65+2ME-I:!XD]]E>Z _*
MF*XAK#!A"F%?I8: !H='D.&R-!%XFA9_*88#J<=B6"AR&W&;3YA^F3Z)#YO+
M^,&CH&]WI3[S@/O>))P1PMPU*QXHB\B:0J:UM%2;YI-F_7O4*'^GO6[?TZZM
M7\VPVVT<V7)X#B^S*G)P;IF^P,*31_DP;7)7M++E&0ZP;2T!'ZQM.[W@D"1Q
M$=8#,'C68.I]$'U[@\>-V2C<!'25GF Z\*IF.=BI@B0'!]PO'0VV).,B":EI
M5:0)6N3(9Y7@+>;Y-DJ\\<9[&ZOP4T5&5036X[1L5F7.QUA:'PE->//PDK$M
MXB8@]4:?$@OE6 \LB254%Z6UE=#@L9WOM!F&<PG$<<Z0RD!$I@*KK\*68-3R
MG;N)B8',&Q",;HQ$7.KT O==5LTPEP\+F%FV*W)RDP)=QJ0<P_Z56D1;+F.I
M#<D#HH=<%0OAD?)AXMZ!2X.#\BCV#:W!P<&.LEY_"W\#^H #&L^^[_5'MV=I
MS;/T^Q<]2V^YKNA%]%&CWK6JJ)NR%S=!2Q6:WF6>!!ZA,/7$\!R$,)EP[,;2
M(^WF[2+J8"H.7TD+]32288AV$9*0T6[[@!?T,ERH]DGKA7?$,;*!W)X\Z0BF
MH8$L\%PLJ)R,.F3"=YU:EHX(ZS\" N'[FH2_YPJ9$[4.1>_V9*QY,C[=N1MT
M9IB]2,CW>4 Z.U="SFPV-O(LT6(+N0O#SX1]+.H@'S-[J>7_;'?#FKLAO7,Y
MZ24D7M<@)EXG\$*ZBTN ,'U7E$R+8+)1X(8?S3!H*T$G-3IK\CS!-'*CX'K<
M]#O[8JO7X/ES<#-']!<+^Q%[$!;FPU G,*'(S+!RU43HQ)_5&4.$)5:'W@F(
M[\(QS$K7RE%=)ECY"Z96+8962'WK@XZ9\Q+E-=ZL7 NO]I7V0ETSL_W]-K.]
MZ<SV]]O,]M<159UO3('X)L1'+2$H+TSWFRJ08S_I0B\%E/H4&Z/<9]C!N[,3
M9O.ZCJ8.7<TQ'%-]T&P4"620H&_::DO8P!\5'2]X:5^0QM& D3I0**@$2DFM
MHIRA[ENUEG!R@<U)B>5^&GBS%$!JS@J3$=!7S22)U1784TPRV_(9)>AI6(J#
MV/PTFE[NWD&_=X3[TD44F_&F!#]O9YY\.ELO?45%W"Z!%07YJ\K@]4T/G#;[
MYVYL*7EXYU%>$D1SQ>JXQ1O?&:N,DBG#M\UD7;&DEI-ZM')INA+!G?Z=%\^4
M^JE64]WU%X;JSW!A!'I[]>NT]S^&UE-*@:TD0C%9MC"+;!+((6&KG@0D-)W=
M[G:WMOZ:HCJ[<\_OM6L16.)V.RN2\W..UQU=F"U=OHA>>:S!'?U1O'8H;=B$
M%XHS\;QFRW,&@$RN\BPZPWO->]K#A*0O#X6@3II]7&._4%#7D3IUP!-FNK>"
M2/(;_74.ODY@& 4U]0W@9NY^(HBD2R@U(*,^D0XE,PWRFNZ&W8&T(GQ0NQ32
MQ'>?[JA=U"H[/^]B&[31TC7_5+UT2W$$*S"6MM_>I%#1#.D+[S:MNE_G,#90
M'%=S=KE)W;US-^NOV\,WW<1=L NV(@-JPI"9D+9*D^(P9#ALV#3VM]\>XJ_M
M==\>4IS"$($;]>AXVOV2(7JLS9"WV-.PN";)ZS)=RMY=_0;-\0\'_@OL$I"*
MK <T N,&B_[7O),VO94B MI9(DJ[$-_C.H0IJ;6W@B\>@W"3K:\U)96FHM87
M9,<@':+'>_N/<1]\M[=_@.-P8RH$RT4]V,5PKPO=OL7WS9\:@4R0![!X4P73
MX)+X4^HCH)C1$QL("/@3GR%HCDG$@3X#T\"F"\7$88%/_3*W-W9N#KDW _5-
M1Q8<54Q@:^1[P\'!TZ>[;&,DI3L\<F3Z5$6X*GX=C(VP^>%'&#XX'##DOV##
M_A46ZBWLTX[ T@Y#MPG&<<$<"5X%=J=MZ==?=P$>#&(;HZK<H9S9#6R=<>"M
M2]TJN^+D\N).3>F'.Z^DRR(<6X0I^55&7OQTHAD::.S9:E6U)[UJMU 8#CJD
M@K=Q=R7^[3?D\+S*SLF*(^DL"Q__*(T'^\,3PT$0G^@23Q[#_^I0A#C@/WM/
M]'MA2G\>S>T\F+D?M%!GBQXIGK>_:#@,-*6=;\\!),%B&75IA%LXCUZ^,6""
M%0IQ<*PB=&*L2WRIB-37P'TZ'^^C#+!PPA6!9WF;/@WGQ/+,*!\512WDA@,V
M+$WG=QI T<3#H1Q,/:@.39!0!WIQ(7\U)#!6=D7/!*9!2$,"DX\5MCM5UH)P
M,0(D.4FH#1H,OG,Z=FU<( .)XDU.S]IU,)L1JZ:A-DO"#>J*B>E,8I.0TF^(
MV_%ZS'/.4)/N%922?6\Q+A43# J&D/MZ3 12QSO+28F. ^MO--<- S>8;8B!
M=8WXGCY26:=IR74N+>>E6:?1<FO;,G*MD7*RC'KH5A8/'@S;.Q@3"M,UPH_V
MY#<G_E)YJ/J'E&;Z89MFVG2:Z8=MFNE>N%"WCEWF=QZ[?*O/P?Y_OP O"[05
MI9@>4K3O[P%;/7XI"T2=Q;PR":/"=C"J]4G5H$8_(KKL[=L/H#N/7^Y%[Z\3
M2?8SA,)4- 6%-!SL/-L%:X !X:_5TJ52>DR$1IO55@]@M-_$L&7OPUHD@;KM
MB#:*?IWFIF -[$:Q^^">7FDAESA<S:D34XS436][)F-;F1(V X_!_E2229H$
M3S")50H:484I)WA&7''G>TH,]E/C*F=&:E<.X_7MBLUO*\:KF[I> RNF1WCQ
M+MMY+/#K6C>=YQ,J<J"4F:W)BYE5_D8Y+6+>KE:41NY%QUD$1GAM\X<R]5*[
MX]AO&.><C(50K;25C"Z\$)!<-"@>,<]JW%Z$TTD!=:J14MSK--)86KG5 KW7
MRA):VDJD L/JTF_=SK8KY#;;B)\"^\/,,.7ZL%4>'$2_SG6A8,K/M>66@X^[
M3U28J PXGX60$0^X>7XC2RGAIUMG*9MEKFS:]ON:NP%:P5 [>J5 5%O9&9"
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M"5GIO<@+B6VEX@VD8O$%H497R<;0L7]_F9E:DQ?1JS1!^T2^-)]?0X*>^9S
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M(>\X"^Z'PB-X:_B-NO.R[T-4?VJ\;!P-:[*N9B)^@:M.;#ZXN243*+?H:WQ
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MH46'<72_RPJ;P';%XG6S.]*ZWJY76,/Q[GD6!IN:/G67**LS2@#L> 4B?<*
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MKK&OY@M3W.6)AR>P278N7%C-#_&0?=5*;MBF2\V,M.E\4=(VT/;%+152F(3
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MP8JC#_]\=,!?GM89.&/'90J__!FSPW'TYFWTY,G!\_8A^Q?XPCIZN\Q@7%]
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MB'D?#);&.SQ1;K7/I*HF6@5!ZH'V:LUW.VM4'\:]_A*AY(C1"DCU@=1)5-;
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MFT,2\)$L\D=F+,/6C&4D2_OGF:X\VJAC2=-;]-54]UU5^DKKOP%02P,$%
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MGV+[0; %OQ>,!U:$C!OVOC%NL)D O?.H6K$(4:"RQ(B(6<6V[Z4:XVP@(OX
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M9>O^IN^(]>A=?BU:O#N+>'#'VC#2*- $#'A^F;89XWX3.K>HGX*S[^I3 =*
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M   0              "  0    !I97 M,C R,C$Q,C$N>'-D4$L! A0#%
M  @ 18IU50MU!I=*"P  J8D  !0              ( !V ,  &EE<"TR,#(R
M,3$R,5]L86(N>&UL4$L! A0#%     @ 18IU537;_1Y0!P  N%@  !0
M         ( !5 \  &EE<"TR,#(R,3$R,5]P<F4N>&UL4$L! A0#%     @
M18IU5<"*Z6\#%P  *WX  !(              ( !UA8  '1M,C(S,3 R,V0Q
M7SAK+FAT;5!+ 0(4 Q0    ( $6*=55FJRVW6X   .XF P 5
M  "  0DN  !T;3(R,S$P,C-D,5]E>#$M,2YH=&U02P$"% ,4    " !%BG55
M0JTQ)H,+  #9*@  %0              @ &7K@  =&TR,C,Q,#(S9#%?97@U
M+3$N:'1M4$L! A0#%     @ 18IU5;Y R-"$"   P!X  !4
M ( !3;H  '1M,C(S,3 R,V0Q7V5X."TQ+FAT;5!+!08     !P ' ,L!   $
%PP     !

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
