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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C.&nbsp;&nbsp;20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PURSUANT TO SECTION 13 OR 15(d) OF THE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of Report (Date of earliest event reported):&nbsp;July
12, 2012</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Icahn Enterprises L.P.</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;&nbsp;(Exact name of registrant as
specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Delaware</TD>
    <TD STYLE="width: 34%; border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">1-9516</TD>
    <TD STYLE="width: 33%; border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">13-3398766</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">(State or Other Jurisdiction of Incorporation)</TD>
    <TD STYLE="font-size: 10pt; text-align: center">(Commission File Number)</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(IRS Employer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 67%; border-bottom: Black 1pt solid; text-align: center">767 Fifth Avenue, Suite 4700, New York, NY</TD>
    <TD STYLE="width: 33%; border-bottom: Black 1pt solid; text-align: center">10153</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">(Address of Principal Executive Offices)</TD>
    <TD STYLE="text-align: center">(Zip Code)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Registrant&rsquo;s Telephone Number, Including
Area Code: <B>(212) 702-4300</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;(Former Name or Former Address, if Changed Since Last
Report)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 48px"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT></TD>
    <TD>Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT></TD>
    <TD>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT></TD>
    <TD>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT></TD>
    <TD>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 1.01 ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Senior Notes Offering</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On July 12, 2012, Icahn Enterprises L.P. (&ldquo;Icahn Enterprises&rdquo;)
and Icahn Enterprises Finance Corp. (&ldquo;Icahn Enterprises Finance&rdquo; and, together with Icahn Enterprises, the &ldquo;Issuers&rdquo;)
closed their previously announced sale of $300,000,000 aggregate principal amount of 8% Senior Notes due 2018 (the &ldquo;Notes&rdquo;)
pursuant to the purchase agreement, dated July 9, 2012 (the &ldquo;Purchase Agreement&rdquo;), by and among the Issuers, Icahn
Enterprises Holdings L.P., as guarantor (the &ldquo;Guarantor&rdquo;), and Jefferies &amp; Company, Inc., as initial purchaser
(the &ldquo;Initial Purchaser&rdquo;). The Notes were priced at 105.500% of their face amount.&nbsp;&nbsp;The net proceeds from
the sale of the Notes were approximately $314 million.&nbsp;&nbsp;Interest on the Notes will be payable on January 15 and July
15 of each year, commencing July 15, 2012. The Purchase Agreement contains customary representations, warranties and covenants
of the parties and indemnification and contribution provisions whereby the Issuers and the Guarantor, on the one hand, and the
Initial Purchaser, on the other, have agreed to indemnify each other against certain liabilities.&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Issuers issued the Notes under the indenture dated as of
January 15, 2010 (the &ldquo;Indenture&rdquo;), among the Issuers, Icahn Enterprises Holdings, as guarantor, and Wilmington Trust
Company, as trustee (the &lsquo;&lsquo;Trustee&rsquo;&rsquo;), pursuant to which the Issuers previously issued $1,050,000,000 aggregate
principal amount of 7 &frac34;% Senior Notes due 2016 (the &ldquo;Existing 2016 Notes&rdquo;) and $2,150,000,000 aggregate principal
amount of 8% Senior Notes due 2018 (the &ldquo;Existing 2018 Notes&rdquo;). The Notes offered in this offering have identical terms
to the Existing 2018 Notes, except the Notes have different CUSIP numbers from the Existing 2018 Notes until the contemplated exchange
offer is completed. The Notes constitute the same series of securities as our Existing 2018 Notes for purposes of the Indenture,
and will vote together on all matters with such notes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Notes and the related guarantee are the senior unsecured
obligations of the Issuers and rank equally with all of the Issuers&rsquo; and the Guarantor&rsquo;s existing and future senior
unsecured indebtedness, including the Existing 2016 Notes and Existing 2018 Notes, and rank senior to all of the Issuers&rsquo;
and the Guarantor&rsquo;s existing and future subordinated indebtedness.&nbsp;&nbsp;The Notes and the related guarantee are effectively
subordinated to the Issuers&rsquo; and the Guarantor&rsquo;s existing and future secured indebtedness to the extent of the collateral
securing such indebtedness.&nbsp;&nbsp;The Notes and the related guarantee are also effectively subordinated to all indebtedness
and other liabilities of the Issuers&rsquo; subsidiaries other than the Guarantor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In connection with the sale of the Notes, the Issuers and the
Guarantor entered into a Registration Rights Agreement, dated July 12, 2012 (the &ldquo;Registration Rights Agreement&rdquo;),
with the Initial Purchaser.&nbsp;&nbsp;Pursuant to the Registration Rights Agreement, the Issuers have agreed to file a registration
statement with the U.S. Securities and Exchange Commission, on or prior to 120 calendar days after the closing of the offering,
to register an offer to exchange the Notes for registered notes guaranteed by the Guarantor with substantially identical terms,
and to use commercially reasonable efforts to cause the registration statement to become effective by the 210th day after the closing
of the offering.&nbsp;&nbsp;Additionally, the Issuers and the Guarantor may be required to file a shelf registration statement
to cover resales of the Notes in certain circumstances. If the Issuers and the Guarantor fail to satisfy these obligations, the
Issuers may be required to pay additional interest to holders of the Notes under certain circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 2.03 CREATION OF A DIRECT FINANCIAL OBLIGATION OR AN
OBLIGATION UNDER AN OFF-BALANCE SHEET ARRANGEMENT OF A REGISTRANT.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Please see the information set forth in Item 1.01 above, which
is incorporated by reference into this Item 2.03.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 8.01 OTHER ITEMS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On July 12, 2012, Icahn Enterprises issued a press release announcing
the closing of the offering of the Notes. A copy of the press release is filed and attached hereto as Exhibit 99.1 and incorporated
by reference herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(d) Exhibits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 7%; border-bottom: black 1.5pt solid; text-align: center">Exhibit No.</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 23%; border-bottom: black 1.5pt solid; text-align: center">Description</TD>
    <TD STYLE="width: 64%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">10.1</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Registration Rights Agreement, dated July 12, 2012, among Icahn Enterprises L.P., Icahn Enterprises Finance Corp., Icahn Enterprises Holdings L.P. and Jefferies &amp; Company, Inc.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">99.1</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Press Release dated July 12, 2012.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">ICAHN ENTERPRISES L.P.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Registrant)</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 56%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 38%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Icahn Enterprises G.P. Inc.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">its general partner</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>By:&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">/s/ SungHwan Cho</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">SungHwan Cho</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Financial Officer</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date:&nbsp;&nbsp;July 12, 2012</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



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{"company-data": {"conformed-name": "ICAHN ENTERPRISES L.P.", "cik": "0000813762", "assigned-sic": "3714", "irs-number": "133398766", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-09516", "film-number": "12959459"}, "business-address": {"street1": "767 FIFTH AVENUE", "street2": "SUITE 4700", "city": "NEW YORK", "state": "NY", "zip": "10153", "phone": "212-702-4300"}, "mail-address": {"street1": "767 FIFTH AVENUE", "street2": "SUITE 4700", "city": "NEW YORK", "state": "NY", "zip": "10153"}, "former-company": {"former-conformed-name": "AMERICAN REAL ESTATE PARTNERS L P", "date-changed": "19920703"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): July
12, 2012
Icahn Enterprises L.P.
(Exact name of registrant as
specified in its charter)
Delaware
1-9516
13-3398766
(State or Other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer
Identification No.)
767 Fifth Avenue, Suite 4700, New York, NY
10153
(Address of Principal Executive Offices)
(Zip Code)
Registrant's Telephone Number, Including
Area Code:
(212) 702-4300
(Former Name or Former Address, if Changed Since Last
Report)
Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
£
Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
£
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
£
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
£
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
ITEM 1.01 ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT
Senior Notes Offering
On July 12, 2012, Icahn Enterprises L.P. ("Icahn Enterprises")
and Icahn Enterprises Finance Corp. ("Icahn Enterprises Finance" and, together with Icahn Enterprises, the "Issuers")
closed their previously announced sale of $300,000,000 aggregate principal amount of 8% Senior Notes due 2018 (the "Notes")
pursuant to the purchase agreement, dated July 9, 2012 (the "Purchase Agreement"), by and among the Issuers, Icahn
Enterprises Holdings L.P., as guarantor (the "Guarantor"), and Jefferies & Company, Inc., as initial purchaser
(the "Initial Purchaser"). The Notes were priced at 105.500% of their face amount.  The net proceeds from
the sale of the Notes were approximately $314 million.  Interest on the Notes will be payable on January 15 and July
15 of each year, commencing July 15, 2012. The Purchase Agreement contains customary representations, warranties and covenants
of the parties and indemnification and contribution provisions whereby the Issuers and the Guarantor, on the one hand, and the
Initial Purchaser, on the other, have agreed to indemnify each other against certain liabilities.
The Issuers issued the Notes under the indenture dated as of
January 15, 2010 (the "Indenture"), among the Issuers, Icahn Enterprises Holdings, as guarantor, and Wilmington Trust
Company, as trustee (the ''Trustee''), pursuant to which the Issuers previously issued $1,050,000,000 aggregate
principal amount of 7 ¾% Senior Notes due 2016 (the "Existing 2016 Notes") and $2,150,000,000 aggregate principal
amount of 8% Senior Notes due 2018 (the "Existing 2018 Notes"). The Notes offered in this offering have identical terms
to the Existing 2018 Notes, except the Notes have different CUSIP numbers from the Existing 2018 Notes until the contemplated exchange
offer is completed. The Notes constitute the same series of securities as our Existing 2018 Notes for purposes of the Indenture,
and will vote together on all matters with such notes.
The Notes and the related guarantee are the senior unsecured
obligations of the Issuers and rank equally with all of the Issuers' and the Guarantor's existing and future senior
unsecured indebtedness, including the Existing 2016 Notes and Existing 2018 Notes, and rank senior to all of the Issuers'
and the Guarantor's existing and future subordinated indebtedness.  The Notes and the related guarantee are effectively
subordinated to the Issuers' and the Guarantor's existing and future secured indebtedness to the extent of the collateral
securing such indebtedness.  The Notes and the related guarantee are also effectively subordinated to all indebtedness
and other liabilities of the Issuers' subsidiaries other than the Guarantor.
In connection with the sale of the Notes, the Issuers and the
Guarantor entered into a Registration Rights Agreement, dated July 12, 2012 (the "Registration Rights Agreement"),
with the Initial Purchaser.  Pursuant to the Registration Rights Agreement, the Issuers have agreed to file a registration
statement with the U.S. Securities and Exchange Commission, on or prior to 120 calendar days after the closing of the offering,
to register an offer to exchange the Notes for registered notes guaranteed by the Guarantor with substantially identical terms,
and to use commercially reasonable efforts to cause the registration statement to become effective by the 210th day after the closing
of the offering.  Additionally, the Issuers and the Guarantor may be required to file a shelf registration statement
to cover resales of the Notes in certain circumstances. If the Issuers and the Guarantor fail to satisfy these obligations, the
Issuers may be required to pay additional interest to holders of the Notes under certain circumstances.
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ITEM 2.03 CREATION OF A DIRECT FINANCIAL OBLIGATION OR AN
OBLIGATION UNDER AN OFF-BALANCE SHEET ARRANGEMENT OF A REGISTRANT.
Please see the information set forth in Item 1.01 above, which
is incorporated by reference into this Item 2.03.
ITEM 8.01 OTHER ITEMS
On July 12, 2012, Icahn Enterprises issued a press release announcing
the closing of the offering of the Notes. A copy of the press release is filed and attached hereto as Exhibit 99.1 and incorporated
by reference herein.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d) Exhibits.
Exhibit No.
Description
10.1
Registration Rights Agreement, dated July 12, 2012, among Icahn Enterprises L.P., Icahn Enterprises Finance Corp., Icahn Enterprises Holdings L.P. and Jefferies & Company, Inc.
99.1
Press Release dated July 12, 2012.
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SIGNATURES
Pursuant to the requirements of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
ICAHN ENTERPRISES L.P.
(Registrant)
By:
Icahn Enterprises G.P. Inc.
its general partner
By:
/s/ SungHwan Cho
SungHwan Cho
Chief Financial Officer
Date:  July 12, 2012
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