<SEC-DOCUMENT>0001104659-24-092087-index.html : 20240823
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<ACCEPTANCE-DATETIME>20240822192006
ACCESSION NUMBER:		0001104659-24-092087
CONFORMED SUBMISSION TYPE:	S-4
PUBLIC DOCUMENT COUNT:		38
FILED AS OF DATE:		20240823
DATE AS OF CHANGE:		20240822

FILER:

	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:		S-4
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-281731
		FILM NUMBER:		241233175

	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

FILER:

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

	FILING VALUES:
		FORM TYPE:		S-4
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-281731-02
		FILM NUMBER:		241233177

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

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

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	American Real Estate Finance Corp.
		DATE OF NAME CHANGE:	20040715

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES HOLDINGS L.P.
		CENTRAL INDEX KEY:			0001034563
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				133398767
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-4
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-281731-01
		FILM NUMBER:		241233176

	BUSINESS ADDRESS:	
		STREET 1:		16690 COLLINS AVE,
		STREET 2:		PH
		CITY:			SUNNY ISLES
		STATE:			FL
		ZIP:			33160
		BUSINESS PHONE:		(305) 422-4000

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE HOLDINGS L P
		DATE OF NAME CHANGE:	19980311
</SEC-HEADER>
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<TYPE>S-4
<SEQUENCE>1
<FILENAME>tm2422107-1_s4.htm
<DESCRIPTION>S-4
<TEXT>
Document 1 - file: tm2422107-1_s4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2422107d2_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: tm2422107d2_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2422107d2_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 3 - file: tm2422107d2_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.1
<SEQUENCE>4
<FILENAME>tm2422107d2_ex25-1.htm
<DESCRIPTION>EXHIBIT 25.1
<TEXT>
Document 4 - file: tm2422107d2_ex25-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>5
<FILENAME>tm2422107d2_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 5 - file: tm2422107d2_ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>6
<FILENAME>tm2422107d2_ex99-2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 6 - file: tm2422107d2_ex99-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>7
<FILENAME>tm2422107d2_ex99-3.htm
<DESCRIPTION>EXHIBIT 99.3
<TEXT>
Document 7 - file: tm2422107d2_ex99-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>8
<FILENAME>tm2422107d2_ex99-4.htm
<DESCRIPTION>EXHIBIT 99.4
<TEXT>
Document 8 - file: tm2422107d2_ex99-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.5
<SEQUENCE>9
<FILENAME>tm2422107d2_ex99-5.htm
<DESCRIPTION>EXHIBIT 99.5
<TEXT>
Document 9 - file: tm2422107d2_ex99-5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.6
<SEQUENCE>10
<FILENAME>tm2422107d2_ex99-6.htm
<DESCRIPTION>EXHIBIT 99.6
<TEXT>
Document 10 - file: tm2422107d2_ex99-6.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.7
<SEQUENCE>11
<FILENAME>tm2422107d2_ex99-7.htm
<DESCRIPTION>EXHIBIT 99.7
<TEXT>
Document 11 - file: tm2422107d2_ex99-7.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.8
<SEQUENCE>12
<FILENAME>tm2422107d2_ex99-8.htm
<DESCRIPTION>EXHIBIT 99.8
<TEXT>
Document 12 - file: tm2422107d2_ex99-8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>13
<FILENAME>tm2422107d1_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 13 - file: tm2422107d1_ex-filingfees.htm

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<FILENAME>tm2422107d2_ex99-2img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 14 - file: tm2422107d2_ex99-2img001.jpg

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<TEXT>
Document 15 - file: tm2422107d2_ex99-2img002.jpg

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Document 16 - file: tm2422107d2_ex99-2img003.jpg

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Document 17 - file: tm2422107d2_ex99-2img004.jpg

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Document 18 - file: tm2422107d2_ex99-2img005.jpg

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<FILENAME>tm2422107d2_ex99-2img006.jpg
<DESCRIPTION>GRAPHIC
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Document 19 - file: tm2422107d2_ex99-2img006.jpg

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<TYPE>GRAPHIC
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<FILENAME>tm2422107d2_ex5-1img001.jpg
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Document 20 - file: tm2422107d2_ex5-1img001.jpg

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<FILENAME>tm2422107d2_ex5-1img002.jpg
<DESCRIPTION>GRAPHIC
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Document 21 - file: tm2422107d2_ex5-1img002.jpg

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<FILENAME>tm2422107d2_ex99-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 22 - file: tm2422107d2_ex99-1img001.jpg

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<FILENAME>tm2422107d2_ex99-1img002.jpg
<DESCRIPTION>GRAPHIC
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Document 23 - file: tm2422107d2_ex99-1img002.jpg

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<DESCRIPTION>GRAPHIC
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Document 24 - file: tm2422107d2_ex99-1img003.jpg

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<FILENAME>tm2422107d2_ex99-1img004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 25 - file: tm2422107d2_ex99-1img004.jpg

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<TYPE>GRAPHIC
<SEQUENCE>26
<FILENAME>tm2422107d2_ex99-1img005.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 26 - file: tm2422107d2_ex99-1img005.jpg

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<TYPE>GRAPHIC
<SEQUENCE>27
<FILENAME>tm2422107d2_ex99-1img006.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 27 - file: tm2422107d2_ex99-1img006.jpg

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<TEXT>
Document 29 - file: R1.htm

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Document 30 - file: R2.htm

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Document 31 - file: R3.htm

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<TYPE>EXCEL
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<TEXT>
Document 32 - file: Financial_Report.xlsx

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Document 33 - file: Show.js

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<TEXT>
Document 34 - file: report.css

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<TEXT>
Document 36 - file: FilingSummary.html

Document 36 - RAW XML: FilingSummary.xml

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<TYPE>JSON
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<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 38 - file: MetaLinks.json

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