| Entity | Jurisdiction of Formation | |||||||
Icahn Enterprises Holdings L.P.(1) | Delaware | |||||||
| American Entertainment Properties Corp. | Delaware | |||||||
| AEP Rail Corp. | Delaware | |||||||
| AEP Real Estate Holdings LLC | Delaware | |||||||
| AEP Serafima Manager Holding LLC | Delaware | |||||||
| AREP Debt HoldCo LLC | Delaware | |||||||
| AREP Florida Holdings LLC | Delaware | |||||||
| AREP New York Holdings LLC | Delaware | |||||||
| AREP Real Estate Holdings LLC | Delaware | |||||||
| Atlantic Coast Entertainment Holdings, Inc. | Delaware | |||||||
| Bayswater Development LLC | Delaware | |||||||
| Bayswater Falling Waters LLC | Delaware | |||||||
| Bayswater Flat Pond LLC | Delaware | |||||||
| Bayswater Hammond Ridge LLC | Delaware | |||||||
| Bayswater Pondview LLC | Delaware | |||||||
| Bayswater Seaside II LLC | Delaware | |||||||
| GH Vero Beach Development LLC | Delaware | |||||||
| GH Vero Holdings LLC | Delaware | |||||||
| GHG Asset Management LLC | Delaware | |||||||
| Grand Harbor Golf Club LLC | Delaware | |||||||
| Grand Harbor North Land LLC | Delaware | |||||||
| Icahn Automotive Service LLC | Delaware | |||||||
| Icahn Automotive Group LLC | Delaware | |||||||
| 767 Auto Leasing LLC | Delaware | |||||||
| Icahn Building LLC | Delaware | |||||||
| Icahn Enterprises Onshore/Offshore Investors LLC | Delaware | |||||||
| Icahn Strategy Holding Corp. | Delaware | |||||||
| ICM GP Holdings LLC | Delaware | |||||||
| IEH ARI Holdings LLC | Delaware | |||||||
| IEH Auto Parts Holding LLC | Delaware | |||||||
| IEH BioPharma LLC | Delaware | |||||||
| IEH GH Management LLC | Delaware | |||||||
| IEH Investment I LLC | Delaware | |||||||
| IEH Loop Road LLC | Delaware | |||||||
| IEH Sherman Drive LLC | Delaware | |||||||
| IEH Venture Investments I LLC | Delaware | |||||||
| IEH Viskase Holdings LLC | Delaware | |||||||
| IEH Warwick LLC | Delaware | |||||||
| IEP Energy Holding LLC | Delaware | |||||||
| IEP Energy LLC | Delaware | |||||||
| IEP Ferrous Brazil LLC | Delaware | |||||||
| IEP Ferrous Brazil Sub LLC | Delaware | |||||||
| IEP AC Holdings LP | Delaware | |||||||
| IEP AC Plaza LLC | New Jersey | |||||||
| TERH LP, Inc. | Delaware | |||||||
| TMA LLC | New Jersey | |||||||
| TTM Associates | New Jersey | |||||||
| TER Holdings I, Inc. f/k/a Trump Entertainment Resorts, Inc. | Delaware | |||||||
| IEP Peachtree LLC | Delaware | |||||||
| IEP Valley LLC | Delaware | |||||||
| IEP Viga LLC | Delaware | |||||||
| New Seabury Development LLC | Delaware | |||||||
| New Seabury Golf Club LLC | Delaware | |||||||
| New Seabury Private Sewer Treatment Facility LLC | Delaware | |||||||
| New Seabury Properties L.L.C . | Delaware | |||||||
| New Seabury Real Estate Holdings LLC | Delaware | |||||||
| New Seabury Residential Properties LLC | Delaware | |||||||
| NS Beach Club LLC | Delaware | |||||||
| VB Community Management LLC | Delaware | |||||||
| Vero Beach Acquisition II LLC | Delaware | |||||||
| Vero Beach Acquisition LLC | Delaware | |||||||
| IEP Eagle Beach LLC | Delaware | |||||||
| Eagle Entertaiment Cayman Holdings Company Ltd. | Cayman Islands | |||||||
| Abura Development Corporation | Aruba | |||||||
| Eagle Aruba Casino Operating Corporation VBA | Aruba | |||||||
| Eagle Aruba Resort Operating Corporation VBA | Aruba | |||||||
| Federal-Mogul Ignition Company | Missouri | |||||||
| Federal-Mogul New Products Inc. | Delaware | |||||||
| Icahn Agency Services LLC | Delaware | |||||||
| IEP Parts Acquisition LLC | Delaware | |||||||
| IE Gator Holdings LLC | Delaware | |||||||
| Icahn Enterprises Finance Corp. | Delaware | |||||||
| ICM GP LLC | Delaware | |||||||
| IPH GP LLC | Delaware | |||||||
| Icahn Capital Management LP | Delaware | |||||||
| Icahn Capital LP | Delaware | |||||||
| Icahn Onshore LP | Delaware | |||||||
| Icahn Offshore LP | Delaware | |||||||
| Icahn Partners LP | Delaware | |||||||
| Icahn Agency Services LLC | Delaware | |||||||
| IEH Investments I LLC | Delaware | |||||||
| Icahn Partners Master Fund LP | Delaware | |||||||
| The Pep Boys Manny Moe & Jack (287 "Pep Boys" stores omitted) | Pennsylvania | |||||||
| Tire Stores Holding Corp. | Delaware | |||||||
| Big 10 Tire Stores, LLC (78 "Big 10 Tires" stores omitted) | Delaware | |||||||
| Pep Boys - Manny, Moe & Jack of Puerto Rico, Inc. (27 "Pep Boys" stores omitted) | Delaware | |||||||
| Carrus Supply Corporation | Delaware | |||||||
| PB Acquisition Company Florida LLC (11 "Pep Boys" store omitted) | Delaware | |||||||
| PB Acquisition Company Indiana LLC (3 "Pep Boys" store omitted) | Delaware | |||||||
| PB Acquisition Company North Carolina LLC (1 "Pep Boys" store omitted) | Delaware | |||||||
| PB Acquisition Company Tennessee LLC (2 "Pep Boys" store omitted) | Delaware | |||||||
| Colchester Insurance Company | Vermont | |||||||
| Pep Boys - Manny, Moe & Jack of Delaware, Inc. (195 "Pep Boys" stores omitted) | Delaware | |||||||
| Car Sales US LLC | Delaware | |||||||
| Car Sales of New York LLC | Delaware | |||||||
| Car Sales of California LLC | Delaware | |||||||
| Car Sales of Georgia LLC | Delaware | |||||||
| Car Sales of Pennsylvania LLC | Delaware | |||||||
| The Pep Boys - Manny, Moe & Jack of California (234 "Pep Boys" stores omitted) | California | |||||||
| PB Acquisition Company San Diego LLC | Delaware | |||||||
| PB Acquisition Company Arizona LLC (15 "Pep Boys" stores omitted) | Delaware | |||||||
| PB Acquisition Company Alameda LLC (3 "Pep Boys" store omitted) | Delaware | |||||||
| PB Acquisition Company Minnesota LLC (2 "Pep Boys" store omitted) | Delaware | |||||||
| PB Acquisition Company Illinois LLC (1 "Pep Boys" store omitted) | Delaware | |||||||
| PB Acquisition Company Hartford LLC (2 "Pep Boys" store omitted) | Delaware | |||||||
| PB Acquisition Company Massachusettes LLC (2 "Pep Boys" store omitted) | Delaware | |||||||
| PB Acquisition Company Michigan LLC (5 "Pep Boys" store omitted) | Delaware | |||||||
| PB Acquisition Company Nassau LLC (5 "Pep Boys" stores omitted) | Delaware | |||||||
| PB Acquisition Company Washington LLC (10 "Pep Boys" stores omitted) | Delaware | |||||||
| JBRE Holdings, LLC | Delaware | |||||||
| JBRE, LLC | Delaware | |||||||
| JBRE CTEX LLC (14 "Pep Boys" stores omitted) | Delaware | |||||||
| JBRE CO LLC (14 "Pep Boys" stores omitted) | Delaware | |||||||
| JBRE AZ LLC (7 "Pep Boys" stores omitted) | Delaware | |||||||
| JBRE GA LLC (10 "Pep Boys" and 2 "Just Brakes" stores omitted) | Delaware | |||||||
| JBRE NV LLC (9 "Pep Boys" and 2 "Just Brakes" stores omitted) | Delaware | |||||||
| JBRE NTEX LLC (18 "Pep Boys" stores omitted) | Delaware | |||||||
| JBRE FL LLC (26 "Pep Boys" stores omitted) | Delaware | |||||||
| JBRE STEX LLC (12 "Pep Boys" and 1 "Just Brakes" stores omitted) | Delaware | |||||||
| Precision Auto Care, Inc. (53 "Precision Tune" stores omitted) | Virginia | |||||||
| Precision Printing, Inc. | Virginia | |||||||
| WE JAC Corporation | Delaware | |||||||
| Precision Tune Auto Care, Inc. | Virginia | |||||||
| PTAC Operating Centers, LLC | Virginia | |||||||
| PTW, Inc. | Washington | |||||||
| Precision Franchising LLC | Virginia | |||||||
| PT Auto Care Canada, Inc | Canada | |||||||
| ACC-U-TUNE | California | |||||||
| National 60 Minute Tune, Inc | Washington | |||||||
| Colorado Tune, Inc | Colorado | |||||||
| Miracle Industries, Inc | Ohio | |||||||
| PAC Mexican Delaware Holding Company Inc. | Delaware | |||||||
| Precision Auto Care Mexico II, S. de R.l. | Mexico | |||||||
| Precision Auto Care Mexico I, S. de R.l. | Mexico | |||||||
| Promotora de Franquicas Praxis, S.A. de C.V. | Mexico | |||||||
| Praxis Afinaciones Puerto Rico, Inc. | Mexico | |||||||
| Sixar Afinaciones Puerto Rico, Inc. | Mexico | |||||||
| Praxis Autopartes S.S. de C.V. | Mexico | |||||||
| Praxis Afinaciones S.A. de C.V. | Mexico | |||||||
| Premier Accessories S.A. de C.V. | Mexico | |||||||
| Sixar Afinaciones S.A. de C.V. | Mexico | |||||||
| Sixar Guadalajara S.A. de C.V. | Mexico | |||||||
| Sixar Occidente, S.A. | Mexico | |||||||
| Miracle Partners, Inc. | Delaware | |||||||
| Precision Building Solutions, Inc. | Delaware | |||||||
| IEH BA LLC | Delaware | |||||||
| IEH AIM LLC | Delaware | |||||||
| Icahn Automotive Service Partners LLC | Delaware | |||||||
| IEH Auto Parts LLC (270 "Auto Plus" and 23 "Consumer Auto Parts" stores omitted) | Delaware | |||||||
| AP Acquisition Company Clark LLC | Delaware | |||||||
| AP Acquisition Company Gordon LLC (1 "Auto Plus" store omitted) | Delaware | |||||||
| AP Acquisition Company Missouri LLC (1 "Auto Plus" store omitted) | Delaware | |||||||
| AP Acquisition Company Washington LLC (1 "Auto Plus" store omitted) | Delaware | |||||||
| AP Acquisition Company Massachusetts LLC (3 "Auto Plus" store omitted) | Delaware | |||||||
| AP Acquisition Company North Carolina LLC | Delaware | |||||||
| AP Acquisition Company New York LLC (2 "Auto Plus" store omitted) | Delaware | |||||||
| AAMCO Transmissions, LLC | Pennsylvania | |||||||
| AAMCO Canada, Inc. | Canada | |||||||
| American Driveline Technical Services, LLC | Pennsylvania | |||||||
| American Driveline Centers, LLC | Pennsylvania | |||||||
| Cottman Transmission Systems, LLC | Delaware | |||||||
| Ross Advertising, LLC | Pennsylvania | |||||||
| AAMCO Retail LLC | Delaware | |||||||
| AAMCO Northeast LLC (3 "AAMCO" stores omitted) | Delaware | |||||||
| AAMCO Northwest LLC (10 "AAMCO" stores omitted) | Delaware | |||||||
| AAMCO Southeast LLC | Delaware | |||||||
| AAMCO Southwest LLC | Delaware | |||||||
| CVR Energy Inc. | Delaware | |||||||
| Coffeyville Refining & Marketing Holdings, Inc. | Delaware | |||||||
| Coffeyville Refining & Marketing, Inc. | Delaware | |||||||
| Coffeyville Nitrogen Fertilizers, Inc. | Delaware | |||||||
| Coffeyville Crude Transportation, Inc. | Delaware | |||||||
| Coffeyville Terminal, Inc. | Delaware | |||||||
| Coffeyville Pipeline, Inc. | Delaware | |||||||
| CL JV Holdings, LLC | Delaware | |||||||
| Coffeyville Resources, LLC | Delaware | |||||||
| Coffeyville Resources Refining & Marketing, LLC | Delaware | |||||||
| Coffeyville Resources Crude Transportation, LLC | Delaware | |||||||
| Coffeyville Resources Terminal, LLC | Delaware | |||||||
| Coffeyville Resources Pipeline, LLC | Delaware | |||||||
| CVR GP, LLC | Delaware | |||||||
| CVR Partners, LP | Delaware | |||||||
| Coffeyville Resources Nitrogen Fertilizers, LLC | Delaware | |||||||
| Coffeyville Finance Inc. | Delaware | |||||||
| Wynnewood Energy Company, LLC | Delaware | |||||||
| Wynnewood Refining Company, LLC | Delaware | |||||||
| CVR Refining Holdings, LLC | Delaware | |||||||
| CVR Refining Holdings Sub, LLC | Delaware | |||||||
| CVR Refining, LLC | Delaware | |||||||
| Wynnewood Insurance Corporation | Hawaii | |||||||
| CVR Refining, LP | Delaware | |||||||
| CVR Refining GP, LLC | Delaware | |||||||
| CVR Nitrogen GP, LLC | Delaware | |||||||
| CVR Nitrogen, LP | Delaware | |||||||
| CVR Nitrogen Finance Corporation | Delaware | |||||||
| East Dubuque Nitrogen Fertlizers, LLC | Delaware | |||||||
| CVR Aviation, LLC | Delaware | |||||||
| CVR Logistics, LLC | Delaware | |||||||
| CVR Nitrogen Holdings, LLC | Delaware | |||||||
| CVR Aviation, LLC | Delaware | |||||||
| CVR Logistics, LLC | Delaware | |||||||
| CVR Nitrogen Holdings, LLC | Delaware | |||||||
| PSC Metals, LLC | Ohio | |||||||
| M W Recycling, LLC (dba PSC Metals) | Ohio | |||||||
| TAP USA, LLC | Ohio | |||||||
| Carbon Plate Steel Products, LLC | Ohio | |||||||
| PSC Metals - Akron, LLC | Ohio | |||||||
| PSC Metals - Aliquippa, LLC | Ohio | |||||||
| PSC Metals - Alliance, LLC | Ohio | |||||||
| PSC Metals - Beaver Falls, LLC | Ohio | |||||||
| PSC Metals - Canton, LLC | Ohio | |||||||
| PSC Metals - CAW, LLC | Ohio | |||||||
| PSC Metals - Chattanooga, LLC | Ohio | |||||||
| PSC Metals - D&L, LLC | Pennsylvania | |||||||
| PSC Metals - Elyria, LLC | Ohio | |||||||
| PSC Metals - Garn, LLC | Ohio | |||||||
| PSC Metals - Joyce, LLC | Ohio | |||||||
| PSC Metals - Knoxville, LLC | Ohio | |||||||
| PSC Metals - Massillon, LLC | Ohio | |||||||
| PSC Metals - Metallics, LLC | Ohio | |||||||
| PSC Metals - Mitco, LLC | Ohio | |||||||
| PSC Metals - New York, LLC | New York | |||||||
| PSC Metals - Newark, LLC | Ohio | |||||||
| PSC Metals - Rockwood, LLC | Ohio | |||||||
| PSC Metals - South Knoxville, LLC | Ohio | |||||||
| PSC Metals - St. Louis, LLC | Ohio | |||||||
| PSC Metals - Wooster, LLC | Ohio | |||||||
| Tennessee Gray, LLC | Tennessee | |||||||
| CAPPCO Tubular Products Canada, Inc. | Canada | |||||||
| CAPPCO Tubular Products USA, LLC | Georgia | |||||||
| Viskase Companies, Inc | Delaware | |||||||
| WSC Corp. | Delaware | |||||||
| Viskase Films, Inc. | Delaware | |||||||
| Viskase del Norte, S.A. de C.V. | Mexico | |||||||
| Servicos Viskase del Norte, S.A. de C.V. | Mexico | |||||||
| Viskase S.A.S. | France | |||||||
| Viskase SpA | Italy | |||||||
| Viskase Gmbh | Germany | |||||||
| Viskase Polska SP.ZO.O | Poland | |||||||
| Viskase Spain SL | Spain | |||||||
| Viskase Brasil Embalagens Ltda | Brazil | |||||||
| Viskase Asia Pacific Corp | Philippines | |||||||
| Viskase Sales Philippines Inc. | Philippines | |||||||
| Viskase Holdings, Inc. | Delaware | |||||||
| Walsroder Casings GmbH | Germany | |||||||
| CT Casings Beteiligungs GmbH | Germany | |||||||
| Westpoint Home LLC | Delaware | |||||||
| WestPoint Home Netherlands Holding, LLC | Delaware | |||||||
| WestPoint Home (Netherlands) Coopertief | Netherlands | |||||||
| WestPoint Home Asia Ltd. | British Virgin Islands | |||||||
| WestPoint Pakistan LLC | Delaware | |||||||
| WP IP, LLC | Nevada | |||||||
| WP Trademarks, LLC | Delaware | |||||||
| WP Property Holdings I, LLC | Delaware | |||||||
| WP Property Holdings II, LLC | Delaware | |||||||
| WestPoint Home Stores, LLC | Delaware | |||||||
| WP Sales, Inc. | Delaware | |||||||
| WPH - Nostalgia LLC | Delaware | |||||||
| WP Properties Lanier/Carter, LLC | Delaware | |||||||
| WP Properties Lumberton, LLC | Delaware | |||||||
| WP Properties Wagram, LLC | Delaware | |||||||
| WP Properties Clemson, LLC | Delaware | |||||||
| WP Properties Wagram Facility, LLC | Delaware | |||||||
| WestPoint Home (Netherlands) B.V. | British Virgin Islands | |||||||
| WestPoint Home (Bahrain) W.L.L. | Bahrain | |||||||
| WestPoint Home (Shanghai) Inc. | China | |||||||
| WestPoint Home Luxury Linens LLC | Delaware | |||||||
| WP Properties Greenville, LLC | Delaware | |||||||
| WP Properties LMP, LLC | Delaware | |||||||
| WP Properties Opelika Lots, LLC | Delaware | |||||||
| WP Properties Lakeview, LLC | Delaware | |||||||
| WP Properties Transportation Center, LLC | Delaware | |||||||
| WestPoint VSS Holding LLC | Delaware | |||||||
| Vision Support Services Global Limited | United Kingdom | |||||||
| Vision Support Services Group Limited | United Kingdom | |||||||
| Vision Support Services Asia Limited | Hong Kong | |||||||
| Vision Support Services Limited | Mauritius | |||||||
| Vision Support Services Pakistan Ltd | Pakistan | |||||||
| Vision Support Services Pvt Ltd | India | |||||||
| VSS Ningbo Ltd. | China | |||||||
| Vision Support Gulf FZE | United Arab Emirates | |||||||
| Vision Support Services Europe Limited | Republic of Ireland | |||||||
| Vision Support Services Limited | United Kingdom | |||||||
| Lissadell Liddell Ireland Limited | Republic of Ireland | |||||||