EXHIBIT 21.1
Subsidiaries of the Registrants
Entity | Jurisdiction of Formation | |
Icahn Enterprises Holdings L.P.(1) | Delaware | |
American Entertainment Properties Corp. | Delaware | |
ACE Nevada Corp. | Nevada | |
AEP Rail RemainCo LLC | Delaware | |
AEP Rail Corp. | Delaware | |
AEP Real Estate Holdings LLC | Delaware | |
AEP Serafima Manager Holding LLC | Delaware | |
AEPC RemainCo LLC | Delaware | |
AREH Oil & Gas LLC | Delaware | |
AREP Debt HoldCo LLC | Delaware | |
AREP Florida Holdings LLC | Delaware | |
AREP KH LLC | Delaware | |
AREP New York Holdings LLC | Delaware | |
AREP Real Estate Holdings LLC | Delaware | |
AREP Sands Holding LLC | Delaware | |
Aretex LLC | Delaware | |
Atlantic Coast Entertainment Holdings, Inc. | Delaware | |
Bayswater Brokerage New York LLC | Delaware | |
Bayswater Development LLC | Delaware | |
Bayswater Falling Waters LLC | Delaware | |
Bayswater Flat Pond LLC | Delaware | |
Bayswater Hammond Ridge LLC | Delaware | |
Bayswater Pondview LLC | Delaware | |
Baywater Cottages at New Seabury LLC | Delaware | |
Bayswater Seaside II LLC | Delaware | |
Bio-Investor LLC | Delaware | |
GH Vero Beach Development LLC | Delaware | |
GH Vero Holdings LLC | Delaware | |
GHG Asset Management LLC | Delaware | |
Grand Harbor Golf & Beach Club, Inc | Florida | |
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 Nevada Gaming Acquisition LLC | Delaware | |
Icahn Strategy 2 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 Chalmette LLC | Delaware | |
IEH Coraopolis LLC | Delaware |
IEH Gretna LLC | Delaware | |
IEH GH Management LLC | Delaware | |
IEH Investment I LLC | Delaware | |
IEH Loop Road LLC | Delaware | |
IEH Merger Sub LLC | Delaware | |
IEH Portland LLC | Delaware | |
IEH Sherman Drive LLC | Delaware | |
IEH SP 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 Morris 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 | |
Tropicana Ent. Cayman Holdings Co. 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 | |
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 (280 "Pep Boys" stores omitted) | Pennsylvania | |
Tire Stores Holding Corp. | Delaware | |
Big 10 Tire Stores, LLC (79 "Big 10 Tires" stores omitted) | Delaware | |
Pep Boys - Manny, Moe & Jack of Puerto Rico, Inc. (28 "Pep Boys" stores omitted) | Delaware | |
Carrus Supply Corporation | Delaware | |
PB Acquisition Company Florida LLC (1 "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. (196 "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 (236 "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 (2 "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 (6 "Pep Boys" store omitted) | Delaware | |
PB Acquisition Company Nassau LLC (4 "Pep Boys" stores omitted) | Delaware | |
PB Acquisition Company Washington LLC (11 "Pep Boys" stores omitted) | Delaware | |
JBRE Holdings, LLC | Delaware | |
JBRE, LLC | Delaware | |
JBRE CTEX LLC (15 "Pep Boys" stores omitted) | Delaware | |
JBRE CO LLC (14 "Pep Boys" stores omitted) | Delaware | |
JBRE AZ LLC (8 "Pep Boys" stores omitted) | Delaware | |
JBRE GA LLC (19 "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 (13 "Pep Boys" stores omitted) | Delaware | |
Precision Auto Care, Inc. (54 "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 (312 "Auto Plus" 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 | Delaware | |
AAMCO Northwest LLC | 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 | |
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 | |
Ferrous Limited | Isle of Man | |
Ferrous Resources Limited | United Kingdom (England) |
Mediterranean Iron Limited | Malta | |
Atlantic Iron Sarl | Luxembourg | |
Ferrous Resources Do Brasil S.A. | Brazil | |
Empresa de Mineracao Esperanca S.A. | Brazil | |
Mineracao Jacuipe Ltda | Brazil | |
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 | |
Darmex Casings SP.ZO.O | Poland | |
Walsroder Casings GmbH | Germany | |
Walsroder Casings Polska Sp.zo.o | Poland | |
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 |
(1) Icahn Enterprises Holdings L.P. is a 99% owned subsidiary of Icahn Enterprises L.P. All other subsidiaries listed above are subsidiaries of Icahn Enterprises Holdings L.P. and therefore are also subsidiaries of Icahn Enterprises L.P.