EXHIBIT 21.1
SUBSIDIARIES OF THE REGISTRANTS
| | |
Entity | | Jurisdiction of Formation |
Icahn Enterprises Holdings L.P.(1) | | Delaware |
American Entertainment Properties 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 |
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 Enterprises Onshore/Offshore Investors LLC | | Delaware |
Icahn Strategy Holding Corp. | | Delaware |
IEH ARI Holdings LLC | | Delaware |
IEH Auto Parts Holding LLC | | Delaware |
IEH BioPharma LLC | | Delaware |
IEH Loop Road LLC | | Delaware |
IEH Sherman Drive LLC | | Delaware |
IEH Viskase Holdings LLC | | Delaware |
IEP Energy Holding 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 |
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 LLC | | Delaware |
IEP Eagle Beach LLC | | Delaware |
Eagle Entertainment 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 |
Nashville Recycling, 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 Partners Master Fund LP | | Delaware |
The Pep Boys Manny Moe & Jack (282 "Pep Boys" stores omitted) | | Pennsylvania |
Tire Store Holding Corp. | | Delaware |
Big 10 Tire Stores, LLC (79 "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" stores omitted) | | Delaware |
PB Acquisition Company Indiana LLC (3 "Pep Boys" stores omitted) | | Delaware |
PB Acquisition Company North Carolina LLC (1 "Pep Boys" stores omitted) | | Delaware |
PB Acquisition Company Puerto Rico LLC (6 "Pep Boys" stores omitted) | | Delaware |
PB Acquisition Company Tennessee LLC (2 "Pep Boys" stores omitted) | | Delaware |
Colchester Insurance Company | | Vermont |
Pep Boys - Manny, Moe & Jack of Delaware, Inc. (191 "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 (228 "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" stores omitted) | | Delaware |
PB Acquisition Company Minnesota LLC (3 "Pep Boys" stores omitted) | | Delaware |
PB Acquisition Company Illinois LLC (1 "Pep Boys" stores omitted) | | Delaware |
PB Acquisition Company Hartford LLC (2 "Pep Boys" stores omitted) | | Delaware |
PB Acquisition Company Massachusettes LLC (2 "Pep Boys" stores omitted) | | Delaware |
PB Acquisition Company Michigan LLC (5 "Pep Boys" stores 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 (11 "Pep Boys" stores omitted) | | Delaware |
JBRE CO LLC (11 "Pep Boys" stores omitted) | | Delaware |
JBRE AZ LLC (5 "Pep Boys" stores omitted) | | Delaware |
JBRE GA LLC (8 "Pep Boys" stores omitted) | | Delaware |
JBRE NV LLC (7 "Pep Boys" stores omitted) | | Delaware |
JBRE NTEX LLC (17 "Pep Boys" stores omitted) | | Delaware |
JBRE FL LLC (25 "Pep Boys" stores omitted) | | Delaware |
JBRE STEX LLC (8 "Pep Boys" stores omitted) | | Delaware |
Precision Auto Care, Inc. (52 "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 (446 "Auto Plus" and 20 "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 | | Delaware |
AP Acquisition Company Massachusetts LLC (3 "Auto Plus" stores omitted) | | Delaware |
AP Acquisition Company North Carolina LLC | | Delaware |
AP Acquisition Company New York LLC (2 "Auto Plus" stores 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 Nitrogen Fertilizers, Inc. | | Delaware |
CVR Services, 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 |
Wynnewood Energy Company, LLC | | Delaware |
Wynnewood Refining Company, 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 |
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 - Queen City, 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 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 Linens 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 Linens Limited | | United Kingdom |
Lissadell Liddell Ireland Limited | | Republic of Ireland |
Vision Linens B.V. | | Netherlands |
VIVUS, Inc. | | Delaware |
Vivus Pharmaceuticals Limited | | Canada |
VIVUS BV | | Netherlands |
Vivus Digital Health | | 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.