UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	April 24, 2014 12:00 P.M.

Form:	S-4
CIK: 0000813762 Company Name: ICAHN ENTERPRISES L.P. File Number: 333-194895
CIK: 0001034563 Company Name: ICAHN ENTERPRISES HOLDINGS L.P. File Number: 333-194895-02
CIK: 0001297337 Company Name: ICAHN ENTERPRISES FINANCE CORP. File Number: 333-194895-01