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‌EXHIBIT 21.1

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SUBSIDIARIES OF THE REGISTRANT

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Entity

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Jurisdiction of Formation

Icahn Enterprises Holdings L.P.

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Delaware

American Entertainment Properties Corp.

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Delaware

AEP Real Estate Holdings LLC

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Delaware

AEP CCR LLC

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Delaware

AEPC Holdings LLC

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Delaware

AEP Pinewild Holding LLC

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Delaware

AEP PLC LLC

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Delaware

IE Net Lease LLC

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Delaware

IE Property Management LLC

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Delaware

IE HCR LLC

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Delaware

IE HCR Operating LLC

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Delaware

IE HCR Properties LLC

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Delaware

IE HCR Services LLC

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Delaware

IE HRC LLC

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Delaware

IE Homes LLC

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Delaware

IE Home Properties LLC

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Delaware

IE Club Resort Properties LLC

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Delaware

IE Moorestown LLC

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Delaware

New Seabury Homes LLC

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Delaware

IEP Utility Holdings LLC

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Delaware

AREP Florida Holdings LLC

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Delaware

AREP KH Holding LLC

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Delaware

AREP New York Holdings LLC

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Delaware

AREP Real Estate Holdings LLC

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Delaware

Bayswater Cottages at New Seabury LLC

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Delaware

Atlantic Coast Entertainment Holdings, Inc.

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Delaware

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Bayswater Development LLC

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Delaware

Bayswater Falling Waters LLC

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Delaware

Bayswater Flat Pond LLC

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Delaware

Bayswater Hammond Ridge LLC

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Delaware

Bayswater Pondview LLC

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Delaware

Bayswater Seaside II LLC

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Delaware

GH Vero Beach Development LLC

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Delaware

GH Vero Holdings LLC

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Delaware

Grand Harbor Golf Club LLC

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Delaware

Grand Harbor North Land LLC

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Delaware

Icahn Automotive Service LLC

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Delaware

Icahn Automotive Group LLC

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Delaware

767 Auto Leasing LLC

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Delaware

Icahn Enterprises Onshore/Offshore Investors LLC

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Delaware

Icahn Strategy Holding Corp.

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Delaware

IEH BioPharma LLC

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Delaware

IEH Loop Road LLC

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Delaware

IEH Sherman Drive LLC

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Delaware


IEH FMGI Holdings LLC

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Delaware

IEH Holdco LLC

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Delaware

IEP Energy Holding LLC

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Delaware

IEP Ferrous Brazil LLC

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Delaware

IEP Ferrous Brazil Sub LLC

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Delaware

IEP AC Holdings LP

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Delaware

IEP AC Plaza LLC

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New Jersey

IEP Atlanta LLC

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Delaware

IEP Chester LLC

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Delaware

TERH LP, Inc.

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Delaware

TTM Associates

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New Jersey

TER Holdings I, Inc. f/k/a Trump Entertainment Resorts, Inc.

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Delaware

IEP Indianapolis LLC

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Delaware

IEP Mesquite LLC

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Delaware

IEP Peachtree LLC

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Delaware

IEP Refining 1 LLC

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Delaware

IEP Refining 2 LLC

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Delaware

IEP Valley LLC

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Delaware

IEP Viga LLC

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Delaware

New Seabury Golf Club LLC

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Delaware

New Seabury Properties L.L.C .

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Delaware

New Seabury Resources Management, Inc.

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Delaware

New Seabury Real Estate Holdings LLC

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Delaware

NS Beach Club LLC

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Delaware

Pinewild Country Club of Pinehurst LLC

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Delaware

Pinewild Phase 4 Land LLC

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Delaware

Pinewild Phase 5 Land LLC

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Delaware

Pinewild Builders LLC

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Delaware

Pinewild Club Management LLC

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Delware

Section 5 Development Monitoring LLC

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Delaware

VB Community Management LLC

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Delaware

Vero Beach Acquisition LLC

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Delaware

IEP Eagle Beach LLC

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Delaware

Eagle Entertainment Cayman Holdings Company Ltd.

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Cayman Islands

Aruba Development Corporation

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Aruba

Eagle Aruba Casino Operating Corporation VBA

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Aruba

Eagle Aruba Resort Operating Corporation VBA

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Aruba

Federal-Mogul Ignition Company

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Missouri

Federal-Mogul New Products Inc.

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Delaware

IEP Parts Acquisition LLC

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Delaware

IE Gator Leasing LLC

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Delaware

Icahn Enterprises Finance Corp.

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Delaware

Nashville Recycling, LLC

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Delaware

IPH GP LLC

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Delaware

Icahn Capital LP

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Delaware

Icahn Onshore LP

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Delaware

Icahn Offshore LP

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Delaware

Pep Boys - Manny Moe & Jack of Delaware LLC (189 "Pep Boys" stores omitted)

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Delaware

Pep Boys - Manny Moe & Jack of Delaware LLC (189 "Pep Boys" stores omitted)

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Delaware

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The Pep Boys-Manny, Moe & Jack Holding Corp.

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Delaware

The Pep Boys-Manny Moe & Jack LLC (275 "Pep Boys" stores omitted)

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Delaware

Tire Stores Group Holding Corp.

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Delaware

Big 10 Tire Stores, LLC (79 "Big 10 Tires" stores omitted)

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Delaware

Pep Boys - Manny, Moe & Jack of Puerto Rico, Inc. (26 "Pep Boys" stores omitted)

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Delaware

Carrus Supply Corporation

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Delaware

PB Acquisition Company Florida LLC (11 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Texas LLC (4 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Indiana LLC

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Delaware

PB Acquisition Company North Carolina LLC (3 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Puerto Rico LLC (6 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Tennessee LLC (3 "Pep Boys" stores omitted)

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Delaware

Colchester Insurance Company

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Vermont

Pep Boys – Manny, Moe & Jack of Texas LLC

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Texas

Pep Boys Pakistan Limited

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Pakistan

Car Sales US LLC

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Delaware

Car Sales of New York LLC

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Delaware

Car Sales of California LLC

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Delaware

Car Sales of Georgia LLC

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Delaware

Car Sales of Pennsylvania LLC

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Delaware

The Pep Boys Manny Moe & Jack of California LLC (224 "Pep Boys" stores omitted)

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California

PB Acquisition Company San Diego LLC

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Delaware

PB Acquisition Company Arizona LLC (14 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Alameda LLC (3 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Colorado LLC

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Delaware

PB Acquisition Company Minnesota LLC (2 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Illinois LLC (2 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Hartford LLC (2 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Massachusetts LLC (2 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Michigan LLC (5 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Nassau LLC (5 "Pep Boys" stores omitted)

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Delaware

PB Acquisition Company Washington LLC (10 "Pep Boys" stores omitted)

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Delaware

JBRE Holdings, LLC

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Delaware

JBRE LLC

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Delaware

JBRE CTEX LLC (9 "Pep Boys" stores omitted)

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Delaware

JBRE CO LLC (9 "Pep Boys" stores omitted)

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Delaware

JBRE AZ LLC (4 "Pep Boys" stores omitted)

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Delaware

JBRE GA LLC (6 "Pep Boys" stores omitted)

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Delaware

JBRE NV LLC (6 "Pep Boys" stores omitted)

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Delaware

JBRE NTEX LLC (15 "Pep Boys" stores omitted)

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Delaware

JBRE FL LLC (24 "Pep Boys" stores omitted)

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Delaware

JBRE STEX LLC (7 "Pep Boys" stores omitted)

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Delaware

Precision Auto Care, Inc. (36 "Precision Tune" stores omitted)

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Virginia

Precision Printing, Inc.

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Virginia

WE JAC Corporation

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Delaware

Precision Tune Auto Care, Inc.

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Virginia

PTAC Operating Centers, LLC

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Virginia

PTAC Operating Centers II LLC

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Delaware

PTW, Inc.

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Washington

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Precision Franchising LLC

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Virginia

PT Auto Care Canada, Inc

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British Columbia, Canada

ACC-U-TUNE

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California

National 60 Minute Tune, Inc

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Washington

Miracle Industries, Inc

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Ohio

PAC Mexican Delaware Holding Company Inc.

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Delaware

Precision Auto Care Mexico II, S. de R.l.

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Mexico

Precision Auto Care Mexico I, S. de R.l.

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Mexico

Promotora de Franquicas Praxis, S.A. de C.V.

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Mexico

Praxis Afinaciones de Puerto Rico, Inc.

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Puerto Rico

Sixar Afinaciones Puerto Rico, Inc.

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Puerto Rico

Praxis Autopartes S.A. de C.V.

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Mexico

Praxis Afinaciones S.A. de C.V.

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Mexico

Premier Accessories S.A. de C.V.

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Mexico

Sixar Afinaciones S.A. de C.V.

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Mexico

Sixar Guadalajara S.A. de C.V.

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Mexico

Sixar Occidente, S.A.

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Mexico

Miracle Partners, Inc.

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Delaware

Precision Building Solutions, Inc.

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Delaware

IEH Auto Parts Holding LLC

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Delaware

IEH BA LLC

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Delaware

IEH AIM LLC

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Delaware

Icahn Automotive Service LLC

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Delaware

Icahn Automotive Service Partners LLC

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Delaware

IEH Auto Parts LLC (433 "Auto Plus" and 55 "Consumer Auto Parts" stores omitted)

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Delaware

AP Acquisition Company Clark LLC

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Delaware

AP Acquisition Company Gordon LLC

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Delaware

AP Acquisition Company Missouri LLC

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Delaware

AP Acquisition Company Washington LLC

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Delaware

AP Acquisition Company Massachusetts LLC

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Delaware

AP Acquisition Company New York LLC

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Delaware

AP Acquisition Company North Carolina LLC

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Delaware

AAMCO Transmissions, LLC

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Pennsylvania

AAMCO Canada, Inc.

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New Brunswick, Canada

American Driveline Technical Services, LLC

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Pennsylvania

American Driveline Centers, LLC

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Pennsylvania

Cottman Transmission Systems, LLC

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Delaware

Ross Advertising, LLC

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Pennsylvania

AAMCO Retail LLC

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Delaware

AAMCO Northeast LLC (3 "AAMCO" stores omitted)

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Delaware

AAMCO Northwest LLC (10 "AAMCO" stores omitted)

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Delaware

AAMCO Southeast LLC

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Delaware

AAMCO Southwest LLC

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Delaware

Transom ADS Holdings Corp

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Delaware

American Driveline Systems, Inc.

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Delaware

CVR Energy Inc.

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Delaware

CVR Energy Holdings, Inc.

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Delaware

CVR Services, LLC

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Delaware

Coffeyville Resources Crude Transportation, LLC

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Delaware

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Coffeyville Resources Nitrogen Fertilizers, LLC

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Delaware

Coffeyville Resources Pipeline, LLC

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Delaware

CVR Partners, LP

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Delaware

Wynnewood Energy Company, LLC

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Delaware

CVR RHC, LP

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Delaware

CVR Refining, LLC

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Delaware

CVR Refining, LP

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Delaware

CVR Nitrogen, LP

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Delaware

CVR Common Assets WYN, LLC

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Delaware

CVR Common Assets CVL, LLC

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Delaware

CVR Common Services, LLC

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Delaware

East Dubuque Nitrogen Fertlizers, LLC

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Delaware

Wynnewood Insurance Company

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Delaware

CVR Refining CVL, LLC

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Delaware

CVR Refining WYN. LLC

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Delaware

CVR Supply & Trading, LLC

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Delaware

CVR Renewables WYN, LLC

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Delaware

CVR Renewables, LLC

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Delaware

CVR CHC, LP

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Delaware

CVR FHC, LP

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Delaware

Viskase Companies, Inc

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Delaware

WSC Corp.

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Delaware

Viskase Films, Inc.

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Delaware

Viskase del Norte, S.A. de C.V.

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Mexico

Servicos Viskase del Norte, S.A. de C.V.

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Mexico

Viskase S.A.S.

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France

Viskase SpA

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Italy

Viskase Gmbh

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Germany

Viskase Polska SP.ZO.O

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Poland

Viskase Spain SL

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Spain

Viskase Brasil Embalagens Ltda

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Brazil

Viskase Asia Pacific Corp

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Philippines

Viskase Sales Philippines Inc.

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Philippines

Viskase Holdings, Inc.

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Delaware

Walsroder Casings GmbH

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Germany

CT Casings Beteiligungs GmbH

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Germany

Westpoint Home LLC

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Delaware

WestPoint Home Netherlands Holding, LLC

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Delaware

WestPoint Home (Netherlands) Coopertief

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Netherlands

WestPoint Home Asia Ltd.

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British Virgin Islands

WestPoint Pakistan LLC

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Delaware

WP IP, LLC

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Nevada

WestPoint Home Pakistan Limited

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Delaware

WP Trademarks, LLC

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Delaware

WP Property Holdings I, LLC

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Delaware

WP Property Holdings II, LLC

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Delaware

WestPoint Home Stores, LLC

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Delaware

WP Sales, LLC

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Delaware

WPH - Nostalgia LLC

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Delaware

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WP Properties Lanier/Carter, LLC

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Delaware

WP Properties Lumberton, LLC

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Delaware

WP Properties Wagram, LLC

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Delaware

WP Properties Clemson, LLC

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Delaware

WP Properties Wagram Facility, LLC

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Delaware

WestPoint Home (Netherlands) B.V.

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British Virgin Islands

WestPoint Home (Bahrain) W.L.L.

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Bahrain

WestPoint Home (Shanghai) Inc.

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China

WestPoint Home Luxury Linens LLC

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Delaware

WP Properties Alamance, LLC

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Delaware

WP Properties Drakes, LLC

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Delaware

WP Properties Fairfax Mill, LLC

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Delaware

WP Properties Fairfax Operations, LLC

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Delaware

WP Properties Graphics, LLC

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Delaware

WP Properties Lanett, LLC

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Delaware

WP Properties Opelika, LLC

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Delaware

WP Properties Greenville, LLC

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Delaware

WP Properties LMP, LLC

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Delaware

WP Properties Opelika Lots, LLC

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Delaware

WP Properties Lakeview, LLC

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Delaware

WP Properties Transportation Center, LLC

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Delaware

WestPoint VSS Holding LLC

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Delaware

Vision Linens Global Limited Private Limited Company

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United Kingdom

Vision Linens Group Limited

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United Kingdom

Vision Support Services Asia Private Limited

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Hong Kong

Vision Support Services Limited Mauritius

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Mauritius

Vision Support Services Pakistan (Private) Ltd

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Pakistan

VSS Sourcing (India) Private Limited

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India

Vision Support Services (Ningbo) Limited

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China

Vision Support Gulf FZE

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United Arab Emirates

Vision Support Services Europe Limited

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Republic of Ireland

Vision Linens Limited

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United Kingdom

Lissadell Liddell Ireland Limited

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Republic of Ireland

Vision Linens B.V.

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Netherlands

L Whitaker Services Private Limited Company

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United Kingdom

HLL Linens Private Limited Company

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United Kingdom

Vision Support Trading LLC

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United Arab Emirates

VSS Support Global Private Limited

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India

Vision Support Services (Shanghai) Limited

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China

Swiscot Textiles Limited

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United Kingdom

VIVUS LLC

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Delaware

Vivus Pharmaceuticals Limited

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Canada

VIVUS BV

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Netherlands

Vivus Digital Health

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Delaware

Vivus Development LLC Delaware

Vivus AG Delaware

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