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      <liveTestFlag>LIVE</liveTestFlag>
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          <cik>0000921669</cik>
          <ccc>XXXXXXXX</ccc>
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      <flags>
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      <periodOfReport>06/30/2026</periodOfReport>
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      <reportingPerson>
        <name>ICAHN CARL C</name>
        <phoneNumber>305-422-4131</phoneNumber>
        <address>
          <com:street1>C/O ICAHN ENTERPRISES L.P.</com:street1>
          <com:street2>16690 COLLINS AVE., PH-1</com:street2>
          <com:city>SUNNY ISLES BEACH</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33160</com:zipCode>
        </address>
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      <agentForService>
        <name>JESSE A. LYNN</name>
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          <com:street1>16690 COLLINS AVE., PH-1</com:street1>
          <com:city>SUNNY ISLES BEACH</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33160</com:zipCode>
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      <reportInfo>
        <reportType>INSTITUTIONAL MANAGER VOTING REPORT</reportType>
        <confidentialTreatment>N</confidentialTreatment>
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      <fileNumber>028-04333</fileNumber>
      <explanatoryInformation>
        <explanatoryChoice>N</explanatoryChoice>
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    <summaryPage>
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      <otherManagers2>
        <investmentManagers>
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          <name>AMERICAN ENTERTAINMENT PROPERTIES CORP.</name>
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        <investmentManagers>
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        <investmentManagers>
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          <name>ICAHN CAPITAL LP</name>
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        <investmentManagers>
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          <name>ICAHN ENTERPRISES HOLDINGS L.P.</name>
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      <reportingPerson>ICAHN CARL C</reportingPerson>
      <txSignature>Jesse A. Lynn</txSignature>
      <txPrintedSignature>Jesse A. Lynn</txPrintedSignature>
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