UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	February 7, 2020 3:00 P.M.

Form:	S-4
CIK: 0000813762 Company Name: ICAHN ENTERPRISES L.P. File Number: 333-235600
CIK: 0001297337 Company Name: ICAHN ENTERPRISES FINANCE CORP. File Number: 333-235600-02
CIK: 0001034563 Company Name: ICAHN ENTERPRISES HOLDINGS L.P. File Number: 333-235600-01