UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	October 12, 2012 12:00 P.M.

Form:	S-4
CIK: 0000813762 Company Name: ICAHN ENTERPRISES L.P. File Number: 333-183728
CIK: 0001297337 Company Name: Icahn Enterprises Finance Corp File Number: 333-183728-02
CIK: 0001034563 Company Name: ICAHN ENTERPRISES HOLDINGS L.P. File Number: 333-183728-01