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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

UNDER THE SECURITIES EXCHANGE ACT OF 1934

(Name of Issuer)

(Title of Class of Securities)

(CUSIP Number)

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

Rule 13d-1(b)

Rule 13d-1(c)

Rule 13d-1(d)

X0202 SCHEDULE 13D/A 0001539497-25-003355 0000921669 XXXXXXXX LIVE 84 Depositary Units Representing Limited Partner Interests 04/15/2026 false 0000813762 451100101 Icahn Enterprises L.P. 16690 COLLINS AVE, PH-1 SUNNY ISLES BEACH FL 33160 Jesse Lynn, Esq. (305) 422-4100 16690 Collins Avenue, Suite PH-1 Sunny Isles Beach FL 33160 0001327741 N CCI Onshore LLC a OO N DE 124334891.00 0.00 124334891.00 0.00 124334891.00 N 18.56 OO 0001315356 N Gascon Partners a OO N NY 79993024.00 0.00 79993024.00 0.00 79993024.00 N 11.94 PN 0000945612 N High Coast Limited Partnership a OO N DE 291605308.00 124334891.00 291605308.00 124334891.00 415940199.00 N 62.10 PN 0000928475 N Highcrest Investors LLC a OO N DE 64281013.00 0.00 64281013.00 0.00 64281013.00 N 9.60 CO 0001257325 N Thornwood Associates Limited Partnership a OO N DE 21723077.00 0.00 21723077.00 0.00 21723077.00 N 3.24 PN 0000860851 N Barberry Corp. a OO N DE 0.00 21723077.00 0.00 21723077.00 21723077.00 N 3.24 CO 0001008814 N Starfire Holding Corporation a OO N DE 0.00 64281013.00 0.00 64281013.00 64281013.00 N 9.60 CO 0001044968 N Little Meadow Corp. a OO N DE 0.00 495933223.00 0.00 495933223.00 495933223.00 N 74.05 CO 0000921669 N Carl C. Icahn a OO N X1 0.00 581937313.00 0.00 581937313.00 581937313.00 N 86.89 IN Depositary Units Representing Limited Partner Interests Icahn Enterprises L.P. 16690 COLLINS AVE, PH-1 SUNNY ISLES BEACH FL 33160 The Schedule 13D filed with the U.S. Securities and Exchange Commission ("SEC") on September 24, 1990, as previously amended (the "Initial 13D"), is hereby further amended to furnish the additional information set forth in this Amendment No. 84 to the Initial 13D. All capitalized terms contained herein but not otherwise defined shall have the meanings ascribed to such terms in the Initial 13D. The Reporting Persons may be deemed to beneficially own, in the aggregate, 581,937,313 Depositary Units, representing approximately 86.89% of the Issuer's outstanding Depositary Units (based upon (i) the 549,400,539 Depositary Units stated to be outstanding as of February 25, 2026, by the Issuer in its Form 10-K filed with the Securities and Exchange Commission on February 26, 2026, plus (ii) the 32,536,774 Depositary Units issued to the Reporting Persons by the Issuer on April 15, 2026, in connection with a regular quarterly distribution of Depositary Units by the Issuer). CCI Onshore has sole voting power and sole dispositive power with respect to 124,334,891 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of High Coast, Little Meadow and Mr. Icahn (by virtue of their relationships to CCI Onshore) may be deemed to indirectly beneficially own the Depositary Units which CCI Onshore owns. Each of High Coast, Little Meadow and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes. Gascon has sole voting power and sole dispositive power with respect to 79,993,024 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of Little Meadow and Mr. Icahn (by virtue of their relationships to Gascon) may be deemed to indirectly beneficially own the Depositary Units which Gascon owns. Each of Little Meadow and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes. High Coast has sole voting power and sole dispositive power with respect to 291,605,308 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of Little Meadow and Mr. Icahn (by virtue of their relationships to High Coast) may be deemed to indirectly beneficially own the Depositary Units which High Coast owns. Each of Little Meadow and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes. Highcrest has sole voting power and sole dispositive power with respect to 64,281,013 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of Starfire and Mr. Icahn (by virtue of their relationships to Highcrest) may be deemed to indirectly beneficially own the Depositary Units which Highcrest owns. Each of Starfire and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes. Thornwood has sole voting power and sole dispositive power with respect to 21,723,077 Depositary Units. Pursuant to Rule 13d-3(a) under the Exchange Act, each of Barberry and Mr. Icahn (by virtue of their relationships to Thornwood) may be deemed to indirectly beneficially own the Depositary Units which Thornwood owns. Each of Barberry and Mr. Icahn disclaims beneficial ownership of the Depositary Units for all other purposes. Except for the acquisition of Depositary Units from the Issuer in connection with a quarterly dividend, none of the Reporting Persons effected any transactions in the Issuer's securities during the past sixty (60) days. On April 15, 2026, in connection with the quarterly dividend, CCI Onshore received 6,951,704 Depositary Units, Gascon received 4,472,501 Depositary Units, High Coast received 16,303,985 Depositary Units, Highcrest received 3,594,022 Depositary Units, and Thornwood received 1,214,562 Depositary Units. CCI Onshore LLC /s/ Rowella Asuncion-Gumabong Rowella Asuncion-Gumabong / Vice President 04/17/2026 Gascon Partners /s/ Rowella Asuncion-Gumabong Rowella Asuncion-Gumabong / Vice President 04/17/2026 High Coast Limited Partnership /s/ Rowella Asuncion-Gumabong Rowella Asuncion-Gumabong / Vice President 04/17/2026 Highcrest Investors LLC /s/ Rowella Asuncion-Gumabong Rowella Asuncion-Gumabong / Vice President 04/17/2026 Thornwood Associates Limited Partnership /s/ Rowella Asuncion-Gumabong Rowella Asuncion-Gumabong / Vice President 04/17/2026 Barberry Corp. /s/ Rowella Asuncion-Gumabong Rowella Asuncion-Gumabong / Vice President 04/17/2026 Starfire Holding Corporation /s/ Rowella Asuncion-Gumabong Rowella Asuncion-Gumabong / Vice President 04/17/2026 Little Meadow Corp. /s/ Rowella Asuncion-Gumabong Rowella Asuncion-Gumabong / Vice President 04/17/2026 Carl C. Icahn /s/ Carl C. Icahn CARL C. ICAHN 04/17/2026