EXHIBIT 21.1
Subsidiaries of the Registrants
Entity | Jurisdiction of Formation | |||||||
Icahn Enterprises Holdings L.P.(1) | Delaware | |||||||
American Entertainment Properties Corp. | Delaware | |||||||
AEP Rail 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 | |||||||
GHG Asset Management 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 Building LLC | Delaware | |||||||
Icahn Enterprises Onshore/Offshore Investors 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 GH Management LLC | Delaware | |||||||
IEH Investment I LLC | Delaware | |||||||
IEH Loop Road LLC | Delaware | |||||||
IEH Sherman Drive 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 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 | |||||||
Eagle Entertaiment 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 | |||||||
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 (287 "Pep Boys" stores omitted) | Pennsylvania | |||||||
Tire Stores Holding Corp. | Delaware | |||||||
Big 10 Tire Stores, LLC (78 "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" 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. (195 "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 (234 "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" 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 (5 "Pep Boys" store 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 (14 "Pep Boys" stores omitted) | Delaware | |||||||
JBRE CO LLC (14 "Pep Boys" stores omitted) | Delaware | |||||||
JBRE AZ LLC (7 "Pep Boys" stores omitted) | Delaware | |||||||
JBRE GA LLC (10 "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 (12 "Pep Boys" and 1 "Just Brakes" stores omitted) | Delaware | |||||||
Precision Auto Care, Inc. (53 "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 (270 "Auto Plus" and 23 "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 (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 (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 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 | |||||||
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 | |||||||
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 Support Services 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 Support Services Limited | United Kingdom | |||||||
Lissadell Liddell Ireland Limited | Republic of Ireland |
(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.