<SEC-DOCUMENT>0001539497-25-000042.txt : 20250205
<SEC-HEADER>0001539497-25-000042.hdr.sgml : 20250205
<ACCEPTANCE-DATETIME>20250108120640
ACCESSION NUMBER:		0001539497-25-000042
CONFORMED SUBMISSION TYPE:	SCHEDULE 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241230
DATE AS OF CHANGE:		20250205

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				133398766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-38593
		FILM NUMBER:		25517310

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN CARL C
		CENTRAL INDEX KEY:			0000921669
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		ORGANIZATION NAME:           	CF
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		C/O ICAHN ENTERPRISES L.P.
		STREET 2:		16690 COLLINS AVE., PH-1
		CITY:			SUNNY ISLES BEACH
		STATE:			FL
		ZIP:			33160
		BUSINESS PHONE:		305-422-4145

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ICAHN CARL C ET AL
		DATE OF NAME CHANGE:	19950612
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
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      <amendmentNo>78</amendmentNo>
      <securitiesClassTitle>Depositary Units Representing Limited Partner Interests</securitiesClassTitle>
      <dateOfEvent>12/26/2024</dateOfEvent>
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          <com:street1>16690 Collins Avenue, Suite PH-1</com:street1>
          <com:city>Sunny Isles Beach</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33160</com:zipCode>
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          <personName>Jesse Lynn, Esq.</personName>
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            <com:city>Sunny Isles Beach</com:city>
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        <reportingPersonCIK>0001327741</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>CCI Onshore LLC</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>96313978.00</soleVotingPower>
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        <reportingPersonCIK>0001315356</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Gascon Partners</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
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        <legalProceedings>N</legalProceedings>
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        <isAggregateExcludeShares>N</isAggregateExcludeShares>
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      <reportingPersonInfo>
        <reportingPersonCIK>0000945612</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>High Coast Limited Partnership</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>225887250.00</soleVotingPower>
        <sharedVotingPower>96313978.00</sharedVotingPower>
        <soleDispositivePower>225887250.00</soleDispositivePower>
        <sharedDispositivePower>96313978.00</sharedDispositivePower>
        <aggregateAmountOwned>322201228.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>61.77</percentOfClass>
        <typeOfReportingPerson>PN</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0000928475</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Highcrest Investors LLC</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>49794237.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>49794237.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>49794237.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>9.55</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001257325</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Thornwood Associates Limited Partnership</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>16827426.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>16827426.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>16827426.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>3.23</percentOfClass>
        <typeOfReportingPerson>PN</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0000860851</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Barberry Corp.</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>16827426.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>16827426.00</sharedDispositivePower>
        <aggregateAmountOwned>16827426.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>3.23</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001008814</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Starfire Holding Corporation</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
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        <sharedDispositivePower>49794237.00</sharedDispositivePower>
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        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>9.55</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001044968</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Little Meadow Corp.</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>384166507.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>384166507.00</sharedDispositivePower>
        <aggregateAmountOwned>384166507.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>73.65</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0000921669</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Carl C. Icahn</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>FL</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>450788170.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>450788170.00</sharedDispositivePower>
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        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>86.43</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Depositary Units Representing Limited Partner Interests</securityTitle>
        <issuerName>ICAHN ENTERPRISES L.P.</issuerName>
      </item1>
      <item5>
        <percentageOfClassSecurities>The Reporting Persons may be deemed to beneficially own, in the aggregate, 450,788,170 Depositary Units, representing approximately 86.43% of the Issuer's outstanding Depositary Units (based upon: (i) the 504,003,429 Depositary Units stated to be outstanding as of November 8, 2024 by the Issuer in the Issuer's Form 10-Q filing filed with the Securities and Exchange Commission on November 8, 2024; plus (ii) the 17,581,237 Depositary Units issued to the Reporting Persons by the Issuer on December 26, 2024 in connection with a regular quarterly distribution of Depositary Units by the Issuer).</percentageOfClassSecurities>
        <numberOfShares>CCI Onshore has sole voting power and sole dispositive power with respect to 96,313,978 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of High Coast, Little Meadow and Mr. Icahn (by virtue of their relationships to CCI Onshore) may be deemed to indirectly beneficially own the Depositary Units which CCI Onshore owns. Each of High Coast, Little Meadow and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes.     Gascon has sole voting power and sole dispositive power with respect to 61,965,279 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of Little Meadow and Mr. Icahn (by virtue of their relationships to Gascon) may be deemed to indirectly beneficially own the Depositary Units which Gascon owns. Each of Little Meadow and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes.     High Coast has sole voting power and sole dispositive power with respect to 225,887,250 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of Little Meadow and Mr. Icahn (by virtue of their relationships to High Coast) may be deemed to indirectly beneficially own the Depositary Units which High Coast owns. Each of Little Meadow and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes.     Highcrest has sole voting power and sole dispositive power with respect to 49,794,237 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of Starfire and Mr. Icahn (by virtue of their relationships to Highcrest) may be deemed to indirectly beneficially own the Depositary Units which Highcrest owns. Each of Starfire and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes.     Thornwood has sole voting power and sole dispositive power with respect to 16,827,426 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of Barberry and Mr. Icahn (by virtue of their relationships to Thornwood) may be deemed to indirectly beneficially own the Depositary Units which Thornwood owns. Each of Barberry and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes.</numberOfShares>
        <transactionDesc>The following table sets forth all transactions with respect to Depositary Units effected during the past sixty (60) days by any of the Reporting Persons and not previously reported on Schedule 13D. Except as noted below, all such transactions were acquisitions of Depositary Units from the Issuer in connection with a quarterly dividend.</transactionDesc>
      </item5>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>CCI Onshore LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Gumabong</signature>
          <title>Rowella Asuncion-Gumabong / Vice President</title>
          <date>12/27/2024</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Gascon Partners</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Gumabong</signature>
          <title>Rowella Asuncion-Gumabong / Vice President</title>
          <date>12/27/2024</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>High Coast Limited Partnership</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Gumabong</signature>
          <title>Rowella Asuncion-Gumabong / Vice President</title>
          <date>12/27/2024</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Highcrest Investors LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Gumabong</signature>
          <title>Rowella Asuncion-Gumabong / Vice President</title>
          <date>12/27/2024</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Thornwood Associates Limited Partnership</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Gumabong</signature>
          <title>Rowella Asuncion-Gumabong / Vice President</title>
          <date>12/27/2024</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Barberry Corp.</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Gumabong</signature>
          <title>Rowella Asuncion-Gumabong / Vice President</title>
          <date>12/27/2024</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Starfire Holding Corporation</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Gumabong</signature>
          <title>Rowella Asuncion-Gumabong / Vice President</title>
          <date>12/27/2024</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Little Meadow Corp.</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Gumabong</signature>
          <title>Rowella Asuncion-Gumabong / Vice President</title>
          <date>12/27/2024</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Carl C. Icahn</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ CARL C. ICAHN</signature>
          <title>CARL C. ICAHN</title>
          <date>12/27/2024</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
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