<SEC-DOCUMENT>0001104659-25-079362.txt : 20250815
<SEC-HEADER>0001104659-25-079362.hdr.sgml : 20250815
<ACCEPTANCE-DATETIME>20250815201154
ACCESSION NUMBER:		0001104659-25-079362
CONFORMED SUBMISSION TYPE:	SCHEDULE 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250815
DATE AS OF CHANGE:		20250815

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		ORGANIZATION NAME:           	01 Energy & Transportation
		EIN:				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:		251226078

	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
		EIN:				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>
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<SEQUENCE>1
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      <reportingPersonInfo>
        <reportingPersonCIK>0000928475</reportingPersonCIK>
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        <reportingPersonCIK>0001257325</reportingPersonCIK>
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        <reportingPersonName>Thornwood Associates Limited Partnership</reportingPersonName>
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        <reportingPersonCIK>0000860851</reportingPersonCIK>
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        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
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      <reportingPersonInfo>
        <reportingPersonCIK>0000921669</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Carl C. Icahn</reportingPersonName>
        <memberOfGroup>a</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
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        <percentOfClass>87.09</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
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    <items1To7>
      <item1>
        <securityTitle>Depositary Units Representing Limited Partner Interests</securityTitle>
        <issuerName>Icahn Enterprises L.P.</issuerName>
        <issuerPrincipalAddress>
          <com:street1>16690 Collins Avenue</com:street1>
          <com:street2>Suite PH-1</com:street2>
          <com:city>Sunny Isles Beach</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33160</com:zipCode>
        </issuerPrincipalAddress>
        <commentText>The Schedule 13D filed with the U.S. Securities and Exchange Commission ("SEC") on September 24, 1990, as previously amended (the "Initial 13D"), is hereby further amended to furnish the additional information set forth in this Amendment No. 81 to the Initial 13D. All capitalized terms contained herein but not otherwise defined shall have the meanings ascribed to such terms in the Initial 13D.</commentText>
      </item1>
      <item6>
        <contractDescription>Item 6 of the Initial 13D is hereby amended and supplemented as follows:

On August 13, 2025, Mr. Icahn and his affiliates entered into Amendment No. 3 to the previously disclosed Loan Agreement ("Amendment No. 3"). Among other changes, Amendment No. 3 extends the maturity of the Loan Agreement to July 7, 2028 and correspondingly extends the payment due dates under the Loan Agreement and amends certain covenants. In connection with Amendment No. 3, Mr. Icahn paid approximately $300 million to the principal of the loan. As of the date of Amendment No. 3, in connection with the Loan Agreement Mr. Icahn has pledged (i) a total of 494,783,619 Depositary Units owned by Mr. Icahn, (ii) interests owned by Mr. Icahn in the Investment Funds of approximately $514 million, and (iii) certain other collateral unrelated to the Issuer or the Investment Funds. Neither the Issuer nor any of its subsidiaries is a party to the Loan Agreement or the amendments to the Loan Agreement.</contractDescription>
      </item6>
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        <signatureReportingPerson>CCI Onshore LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Guambong</signature>
          <title>Rowella Asuncion-Guambong / Vice President</title>
          <date>08/15/2025</date>
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          <title>Rowella Asuncion-Guambong / Vice President</title>
          <date>08/15/2025</date>
        </signatureDetails>
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        <signatureReportingPerson>High Coast Limited Partnership</signatureReportingPerson>
        <signatureDetails>
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          <title>Rowella Asuncion-Guambong / Vice President</title>
          <date>08/15/2025</date>
        </signatureDetails>
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      <signaturePerson>
        <signatureReportingPerson>Highcrest Investors LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Guambong</signature>
          <title>Rowella Asuncion-Guambong / Vice President</title>
          <date>08/15/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Thornwood Associates Limited Partnership</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Guambong</signature>
          <title>Rowella Asuncion-Guambong / Vice President</title>
          <date>08/15/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Barberry Corp.</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Guambong</signature>
          <title>Rowella Asuncion-Guambong / Vice President</title>
          <date>08/15/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Starfire Holding Corporation</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Guambong</signature>
          <title>Rowella Asuncion-Guambong / Vice President</title>
          <date>08/15/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Little Meadow Corp.</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Rowella Asuncion-Guambong</signature>
          <title>Rowella Asuncion-Guambong / Vice President</title>
          <date>08/15/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Carl C. Icahn</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Carl C. Icahn</signature>
          <title>Carl C. Icahn</title>
          <date>08/15/2025</date>
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