EX-21.1 5 tmb-20241231xex21d1.htm EX-21.1

‌EXHIBIT 21.1

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SUBSIDIARIES OF THE REGISTRANT

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​ ​ ​ | ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ | ​
Entity | ​ | Jurisdiction of Formation
Icahn Enterprises Holdings L.P. | ​ | Delaware
American Entertainment Properties Corp. | ​ | Delaware
AEP Real Estate Holdings LLC | ​ | Delaware
AEP CCR LLC | ​ | Delaware
AEPC Holdings LLC | ​ | Delaware
AEP Pinewild Holding LLC | ​ | Delaware
AEP PLC LLC | ​ | Delaware
IE Net Lease LLC | ​ | Delaware
IE Property Management LLC | ​ | Delaware
IE HCR LLC | ​ | Delaware
IE HCR Operating LLC | ​ | Delaware
IE HCR Properties LLC | ​ | Delaware
IE HCR Services LLC | ​ | Delaware
IE HRC LLC | ​ | Delaware
IE Homes LLC | ​ | Delaware
IE Home Properties LLC | ​ | Delaware
IE Club Resort Properties LLC | ​ | Delaware
IE Moorestown LLC | ​ | Delaware
New Seabury Homes LLC | ​ | Delaware
IEP Utility Holdings LLC | ​ | Delaware
AREP Florida Holdings LLC | ​ | Delaware
AREP KH Holding LLC | ​ | Delaware
AREP New York Holdings LLC | ​ | Delaware
AREP Real Estate Holdings LLC | ​ | Delaware
Bayswater Cottages at New Seabury LLC | ​ | Delaware
Atlantic Coast Entertainment Holdings, Inc. | ​ | Delaware ​
Bayswater Development LLC | ​ | Delaware
Bayswater Falling Waters LLC | ​ | Delaware
Bayswater Flat Pond LLC | ​ | Delaware
Bayswater Hammond Ridge LLC | ​ | Delaware
Bayswater Pondview LLC | ​ | Delaware
Bayswater Seaside II LLC | ​ | Delaware
GH Vero Beach Development LLC | ​ | Delaware
GH Vero Holdings LLC | ​ | Delaware
Grand Harbor Golf Club LLC | ​ | Delaware
Grand Harbor North Land LLC | ​ | Delaware
Icahn Automotive Service LLC | ​ | Delaware
Icahn Automotive Group LLC | ​ | Delaware
767 Auto Leasing LLC | ​ | Delaware
Icahn Enterprises Onshore/Offshore Investors LLC | ​ | Delaware
Icahn Strategy Holding Corp. | ​ | Delaware
IEH BioPharma LLC | ​ | Delaware
IEH Loop Road LLC | ​ | Delaware
IEH Sherman Drive LLC | ​ | Delaware

IEH FMGI Holdings LLC | ​ | Delaware
IEH Holdco LLC | ​ | Delaware
IEP Energy Holding LLC | ​ | Delaware
IEP Ferrous Brazil LLC | ​ | Delaware
IEP Ferrous Brazil Sub LLC | ​ | Delaware
IEP AC Holdings LP | ​ | Delaware
IEP AC Plaza LLC | ​ | New Jersey
IEP Atlanta LLC | ​ | Delaware
IEP Chester LLC | ​ | Delaware
TERH LP, Inc. | ​ | Delaware
TTM Associates | ​ | New Jersey
TER Holdings I, Inc. f/k/a Trump Entertainment Resorts, Inc. | ​ | Delaware
IEP Indianapolis LLC | ​ | Delaware
IEP Mesquite LLC | ​ | Delaware
IEP Peachtree LLC | ​ | Delaware
IEP Refining 1 LLC | ​ | Delaware
IEP Refining 2 LLC | ​ | Delaware
IEP Valley LLC | ​ | Delaware
IEP Viga LLC | ​ | Delaware
New Seabury Golf Club LLC | ​ | Delaware
New Seabury Properties L.L.C . | ​ | Delaware
New Seabury Resources Management, Inc. | ​ | Delaware
New Seabury Real Estate Holdings LLC | ​ | Delaware
NS Beach Club LLC | ​ | Delaware
Pinewild Country Club of Pinehurst LLC | ​ | Delaware
Pinewild Phase 4 Land LLC | ​ | Delaware
Pinewild Phase 5 Land LLC | ​ | Delaware
Pinewild Builders LLC | ​ | Delaware
Pinewild Club Management LLC | ​ | Delware
Section 5 Development Monitoring LLC | ​ | Delaware
VB Community Management LLC | ​ | Delaware
Vero Beach Acquisition LLC | ​ | Delaware
IEP Eagle Beach LLC | ​ | Delaware
Eagle Entertainment Cayman Holdings Company Ltd. | ​ | Cayman Islands
Aruba Development Corporation | ​ | Aruba
Eagle Aruba Casino Operating Corporation VBA | ​ | Aruba
Eagle Aruba Resort Operating Corporation VBA | ​ | Aruba
Federal-Mogul Ignition Company | ​ | Missouri
Federal-Mogul New Products Inc. | ​ | Delaware
IEP Parts Acquisition LLC | ​ | Delaware
IE Gator Leasing LLC | ​ | Delaware
Icahn Enterprises Finance Corp. | ​ | Delaware
Nashville Recycling, LLC | ​ | Delaware
IPH GP LLC | ​ | Delaware
Icahn Capital LP | ​ | Delaware
Icahn Onshore LP | ​ | Delaware
Icahn Offshore LP | ​ | Delaware
Pep Boys - Manny Moe & Jack of Delaware LLC (189 "Pep Boys" stores omitted) | ​ | Delaware
Pep Boys - Manny Moe & Jack of Delaware LLC (189 "Pep Boys" stores omitted) | ​ | Delaware

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The Pep Boys-Manny, Moe & Jack Holding Corp. | ​ | Delaware
The Pep Boys-Manny Moe & Jack LLC (275 "Pep Boys" stores omitted) | ​ | Delaware
Tire Stores Group Holding Corp. | ​ | Delaware
Big 10 Tire Stores, LLC (79 "Big 10 Tires" stores omitted) | ​ | Delaware
Pep Boys - Manny, Moe & Jack of Puerto Rico, Inc. (26 "Pep Boys" stores omitted) | ​ | Delaware
Carrus Supply Corporation | ​ | Delaware
PB Acquisition Company Florida LLC (11 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Texas LLC (4 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Indiana LLC | ​ | Delaware
PB Acquisition Company North Carolina LLC (3 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Puerto Rico LLC (6 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Tennessee LLC (3 "Pep Boys" stores omitted) | ​ | Delaware
Colchester Insurance Company | ​ | Vermont
Pep Boys – Manny, Moe & Jack of Texas LLC | ​ | Texas
Pep Boys Pakistan Limited | ​ | Pakistan
Car Sales US LLC | ​ | Delaware
Car Sales of New York LLC | ​ | Delaware
Car Sales of California LLC | ​ | Delaware
Car Sales of Georgia LLC | ​ | Delaware
Car Sales of Pennsylvania LLC | ​ | Delaware
The Pep Boys Manny Moe & Jack of California LLC (224 "Pep Boys" stores omitted) | ​ | California
PB Acquisition Company San Diego LLC | ​ | Delaware
PB Acquisition Company Arizona LLC (14 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Alameda LLC (3 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Colorado LLC | ​ | Delaware
PB Acquisition Company Minnesota LLC (2 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Illinois LLC (2 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Hartford LLC (2 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Massachusetts LLC (2 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Michigan LLC (5 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Nassau LLC (5 "Pep Boys" stores omitted) | ​ | Delaware
PB Acquisition Company Washington LLC (10 "Pep Boys" stores omitted) | ​ | Delaware
JBRE Holdings, LLC | ​ | Delaware
JBRE LLC | ​ | Delaware
JBRE CTEX LLC (9 "Pep Boys" stores omitted) | ​ | Delaware
JBRE CO LLC (9 "Pep Boys" stores omitted) | ​ | Delaware
JBRE AZ LLC (4 "Pep Boys" stores omitted) | ​ | Delaware
JBRE GA LLC (6 "Pep Boys" stores omitted) | ​ | Delaware
JBRE NV LLC (6 "Pep Boys" stores omitted) | ​ | Delaware
JBRE NTEX LLC (15 "Pep Boys" stores omitted) | ​ | Delaware
JBRE FL LLC (24 "Pep Boys" stores omitted) | ​ | Delaware
JBRE STEX LLC (7 "Pep Boys" stores omitted) | ​ | Delaware
Precision Auto Care, Inc. (36 "Precision Tune" stores omitted) | ​ | Virginia
Precision Printing, Inc. | ​ | Virginia
WE JAC Corporation | ​ | Delaware
Precision Tune Auto Care, Inc. | ​ | Virginia
PTAC Operating Centers, LLC | ​ | Virginia
PTAC Operating Centers II LLC | ​ | Delaware
PTW, Inc. | ​ | Washington

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Precision Franchising LLC | ​ | Virginia
PT Auto Care Canada, Inc | ​ | British Columbia, Canada
ACC-U-TUNE | ​ | California
National 60 Minute Tune, Inc | ​ | Washington
Miracle Industries, Inc | ​ | Ohio
PAC Mexican Delaware Holding Company Inc. | ​ | Delaware
Precision Auto Care Mexico II, S. de R.l. | ​ | Mexico
Precision Auto Care Mexico I, S. de R.l. | ​ | Mexico
Promotora de Franquicas Praxis, S.A. de C.V. | ​ | Mexico
Praxis Afinaciones de Puerto Rico, Inc. | ​ | Puerto Rico
Sixar Afinaciones Puerto Rico, Inc. | ​ | Puerto Rico
Praxis Autopartes S.A. de C.V. | ​ | Mexico
Praxis Afinaciones S.A. de C.V. | ​ | Mexico
Premier Accessories S.A. de C.V. | ​ | Mexico
Sixar Afinaciones S.A. de C.V. | ​ | Mexico
Sixar Guadalajara S.A. de C.V. | ​ | Mexico
Sixar Occidente, S.A. | ​ | Mexico
Miracle Partners, Inc. | ​ | Delaware
Precision Building Solutions, Inc. | ​ | Delaware
IEH Auto Parts Holding LLC | ​ | Delaware
IEH BA LLC | ​ | Delaware
IEH AIM LLC | ​ | Delaware
Icahn Automotive Service LLC | ​ | Delaware
Icahn Automotive Service Partners LLC | ​ | Delaware
IEH Auto Parts LLC (433 "Auto Plus" and 55 "Consumer Auto Parts" stores omitted) | ​ | Delaware
AP Acquisition Company Clark LLC | ​ | Delaware
AP Acquisition Company Gordon LLC | ​ | Delaware
AP Acquisition Company Missouri LLC | ​ | Delaware
AP Acquisition Company Washington LLC | ​ | Delaware
AP Acquisition Company Massachusetts LLC | ​ | Delaware
AP Acquisition Company New York LLC | ​ | Delaware
AP Acquisition Company North Carolina LLC | ​ | Delaware
AAMCO Transmissions, LLC | ​ | Pennsylvania
AAMCO Canada, Inc. | ​ | New Brunswick, Canada
American Driveline Technical Services, LLC | ​ | Pennsylvania
American Driveline Centers, LLC | ​ | Pennsylvania
Cottman Transmission Systems, LLC | ​ | Delaware
Ross Advertising, LLC | ​ | Pennsylvania
AAMCO Retail LLC | ​ | Delaware
AAMCO Northeast LLC (3 "AAMCO" stores omitted) | ​ | Delaware
AAMCO Northwest LLC (10 "AAMCO" stores omitted) | ​ | Delaware
AAMCO Southeast LLC | ​ | Delaware
AAMCO Southwest LLC | ​ | Delaware
Transom ADS Holdings Corp | ​ | Delaware
American Driveline Systems, Inc. | ​ | Delaware
CVR Energy Inc. | ​ | Delaware
CVR Energy Holdings, Inc. | ​ | Delaware
CVR Services, LLC | ​ | Delaware
Coffeyville Resources Crude Transportation, LLC | ​ | Delaware

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Coffeyville Resources Nitrogen Fertilizers, LLC | ​ | Delaware
Coffeyville Resources Pipeline, LLC | ​ | Delaware
CVR Partners, LP | ​ | Delaware
Wynnewood Energy Company, LLC | ​ | Delaware
CVR RHC, LP | ​ | Delaware
CVR Refining, LLC | ​ | Delaware
CVR Refining, LP | ​ | Delaware
CVR Nitrogen, LP | ​ | Delaware
CVR Common Assets WYN, LLC | ​ | Delaware
CVR Common Assets CVL, LLC | ​ | Delaware
CVR Common Services, LLC | ​ | Delaware
East Dubuque Nitrogen Fertlizers, LLC | ​ | Delaware
Wynnewood Insurance Company | ​ | Delaware
CVR Refining CVL, LLC | ​ | Delaware
CVR Refining WYN. LLC | ​ | Delaware
CVR Supply & Trading, LLC | ​ | Delaware
CVR Renewables WYN, LLC | ​ | Delaware
CVR Renewables, LLC | ​ | Delaware
CVR CHC, LP | ​ | Delaware
CVR FHC, LP | ​ | Delaware
Viskase Companies, Inc | ​ | Delaware
WSC Corp. | ​ | Delaware
Viskase Films, Inc. | ​ | Delaware
Viskase del Norte, S.A. de C.V. | ​ | Mexico
Servicos Viskase del Norte, S.A. de C.V. | ​ | Mexico
Viskase S.A.S. | ​ | France
Viskase SpA | ​ | Italy
Viskase Gmbh | ​ | Germany
Viskase Polska SP.ZO.O | ​ | Poland
Viskase Spain SL | ​ | Spain
Viskase Brasil Embalagens Ltda | ​ | Brazil
Viskase Asia Pacific Corp | ​ | Philippines
Viskase Sales Philippines Inc. | ​ | Philippines
Viskase Holdings, Inc. | ​ | Delaware
Walsroder Casings GmbH | ​ | Germany
CT Casings Beteiligungs GmbH | ​ | Germany
Westpoint Home LLC | ​ | Delaware
WestPoint Home Netherlands Holding, LLC | ​ | Delaware
WestPoint Home (Netherlands) Coopertief | ​ | Netherlands
WestPoint Home Asia Ltd. | ​ | British Virgin Islands
WestPoint Pakistan LLC | ​ | Delaware
WP IP, LLC | ​ | Nevada
WestPoint Home Pakistan Limited | ​ | Delaware
WP Trademarks, LLC | ​ | Delaware
WP Property Holdings I, LLC | ​ | Delaware
WP Property Holdings II, LLC | ​ | Delaware
WestPoint Home Stores, LLC | ​ | Delaware
WP Sales, LLC | ​ | Delaware
WPH - Nostalgia LLC | ​ | Delaware

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WP Properties Lanier/Carter, LLC | ​ | Delaware
WP Properties Lumberton, LLC | ​ | Delaware
WP Properties Wagram, LLC | ​ | Delaware
WP Properties Clemson, LLC | ​ | Delaware
WP Properties Wagram Facility, LLC | ​ | Delaware
WestPoint Home (Netherlands) B.V. | ​ | British Virgin Islands
WestPoint Home (Bahrain) W.L.L. | ​ | Bahrain
WestPoint Home (Shanghai) Inc. | ​ | China
WestPoint Home Luxury Linens LLC | ​ | Delaware
WP Properties Alamance, LLC | ​ | Delaware
WP Properties Drakes, LLC | ​ | Delaware
WP Properties Fairfax Mill, LLC | ​ | Delaware
WP Properties Fairfax Operations, LLC | ​ | Delaware
WP Properties Graphics, LLC | ​ | Delaware
WP Properties Lanett, LLC | ​ | Delaware
WP Properties Opelika, LLC | ​ | Delaware
WP Properties Greenville, LLC | ​ | Delaware
WP Properties LMP, LLC | ​ | Delaware
WP Properties Opelika Lots, LLC | ​ | Delaware
WP Properties Lakeview, LLC | ​ | Delaware
WP Properties Transportation Center, LLC | ​ | Delaware
WestPoint VSS Holding LLC | ​ | Delaware
Vision Linens Global Limited Private Limited Company | ​ | United Kingdom
Vision Linens Group Limited | ​ | United Kingdom
Vision Support Services Asia Private Limited | ​ | Hong Kong
Vision Support Services Limited Mauritius | ​ | Mauritius
Vision Support Services Pakistan (Private) Ltd | ​ | Pakistan
VSS Sourcing (India) Private Limited | ​ | India
Vision Support Services (Ningbo) Limited | ​ | China
Vision Support Gulf FZE | ​ | United Arab Emirates
Vision Support Services Europe Limited | ​ | Republic of Ireland
Vision Linens Limited | ​ | United Kingdom
Lissadell Liddell Ireland Limited | ​ | Republic of Ireland
Vision Linens B.V. | ​ | Netherlands
L Whitaker Services Private Limited Company | ​ | United Kingdom
HLL Linens Private Limited Company | ​ | United Kingdom
Vision Support Trading LLC | ​ | United Arab Emirates
VSS Support Global Private Limited | ​ | India
Vision Support Services (Shanghai) Limited | ​ | China
Swiscot Textiles Limited | ​ | United Kingdom
VIVUS LLC | ​ | Delaware
Vivus Pharmaceuticals Limited | ​ | Canada
VIVUS BV | ​ | Netherlands
Vivus Digital Health | ​ | Delaware

Vivus Development LLC Delaware

Vivus AG Delaware

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