<SEC-DOCUMENT>0001539497-23-001679.txt : 20231003
<SEC-HEADER>0001539497-23-001679.hdr.sgml : 20231003
<ACCEPTANCE-DATETIME>20231003171512
ACCESSION NUMBER:		0001539497-23-001679
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20230930
FILED AS OF DATE:		20231003
DATE AS OF CHANGE:		20231003

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ICAHN BRETT
		CENTRAL INDEX KEY:			0001387184

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09516
		FILM NUMBER:		231305313

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

ISSUER:		

	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

	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>4
<SEQUENCE>1
<FILENAME>ownership.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2023-09-30</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000813762</issuerCik>
        <issuerName>ICAHN ENTERPRISES L.P.</issuerName>
        <issuerTradingSymbol>IEP</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001387184</rptOwnerCik>
            <rptOwnerName>ICAHN BRETT</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ICAHN ASSOCIATES HOLDING LLC</rptOwnerStreet1>
            <rptOwnerStreet2>16690 COLLINS AVE., PH-1</rptOwnerStreet2>
            <rptOwnerCity>SUNNY ISLES</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33160</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Depositary Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2023-09-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F2"/>
            </transactionCoding>
            <transactionTimeliness></transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>29206</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>20.1482</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>379940</value>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Depositary Units representing limited partner interests in Icahn Enterprises L.P.</footnote>
        <footnote id="F2">Represents the withholding of Depositary Units to satisfy the Reporting Person's tax obligations in connection with the vesting of restricted Depositary Units and accrued dividends. The Reporting Person was granted 239,254 restricted Depositary Units on October 1, 2020 under the Icahn Enterprises L.P. 2017 Long-Term Incentive Plan. 34,179 Depositary Units vested on September 30, 2023.</footnote>
        <footnote id="F3">Includes 742 Depositary Units previously received by the Reporting Person as a payment-in-kind dividend in a transaction exempt from Section 16(a) and Section 16(b) liability pursuant to Rule 16a-9(a) and Rule 16b-3(d) promulgated under the Securities Exchange Act of 1934, as amended, which were inadvertently excluded from the aggregate ownership amount in prior filings.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Brett Icahn</signatureName>
        <signatureDate>2023-10-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
