SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                           --------------------------
                                 SCHEDULE TO-T/A
                                 (Rule 14D-100)
            Tender Offer Statement Under Section 14(d)(1) or 13(e)(1)
                     of the Securities Exchange Act of 1934
                               (Amendment No. 24)

                           --------------------------
                         HALLWOOD REALTY PARTNERS, L.P.
                       (Name of Subject Company (Issuer))

                         High River Limited Partnership
                                 Barberry Corp.
                                  Carl C. Icahn
                      (Names of Filing Persons (Offerors))

                  Units Representing Limited Partner Interests
                         (Title of Class of Securities)

                                    40636T203
                      (CUSIP Number of Class of Securities)

                            Keith L. Schaitkin, Esq.
                            Associate General Counsel
                                Legal Department,
                  Icahn Associates Corp. & affiliated companies
                          767 Fifth Avenue, 47th Floor
                            New York, New York 10153
                                 (212) 702-4380

                  (Name, Address and Telephone Number of Person
  Authorized to Receive Notices and Communications on behalf of Filing Persons)

                            CALCULATION OF FILING FEE

Transaction Valuation*: $163,073,760         Amount of Filing Fee**:  $13,192.67

     * Estimated for purposes of calculating  the amount of the filing fee only.
This  calculation  assumes the purchase of all  outstanding  units  representing
limited  partner  interests  in  Hallwood  Realty  Partners,   L.P.,   including
associated  rights to purchase  additional  units under the Unit Purchase Rights
Agreement  dated as of November 30, 1990, as amended,  between  Hallwood  Realty
Partners,  L.P. and EquiServe  Trust Company,  N.A., as rights agent, at a price
per unit of $100.00 in cash,  less the 235,000  units held by High River Limited
Partnership.  As of March 5, 2004, there were 1,593,948 units outstanding (based
upon the  Issuer's  Form 10-K  filing,  filed with the  Securities  and Exchange
Commission for the period ended December 31, 2003).

     ** The amount of the filing fee, calculated in accordance with Rule 0-11 of
the  Securities  Exchange Act of 1934, as  supplemented  by Securities  Exchange
Commission  Fee  Rate  Advisory  #11 for  Fiscal  Year  2003,  equals  .00008090
multiplied by the value of the transaction.




     /X / Check  the box if any part of the fee is offset  as  provided  by Rule
0-11(a)(2)  and identify the filing with which the offsetting fee was previously
paid. Identify the previous filing by registration statement number, or the Form
or Schedule and the date of its filing.

Amount previously paid: $10,993.89          Filing Party: High River Limited
                                            Partnership, Barberry Corp. and
                                            Carl C. Icahn

Form or registration no.: Schedule TO-T     Date Filed: May 1, 2003

         /  /     Check the box if the filing relates solely to preliminary
communications made before the commencement of a tender offer.

Check the appropriate boxes below to designate any transactions to which the
statement relates:

         /x/      third-party tender offer subject to Rule 14d-1.

         / /      issuer tender offer subject to Rule 13e-4.

         / /      going-private transaction subject to Rule 13e-3.

         /x/      amendment to Schedule 13D under Rule 13d-2.

Check the following box if the filing is a final amendment reporting the results
of the tender offer: / /






                      COMBINED SCHEDULE TO AND SCHEDULE 13D

CUSIP No. 40636T203

1        NAME OF REPORTING PERSON
                  High River Limited Partnership

         S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON


2        CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                         (a) / /
                                                                         (b) /X/
3        SEC USE ONLY

4        SOURCE OF FUNDS*
                  WC

5        CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
         ITEMS 2(d) or 2(e)                /X/

6        CITIZENSHIP OR PLACE OF ORGANIZATION
                  Delaware

NUMBER OF UNITS BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

         7        SOLE VOTING POWER
                     235,000

         8        SHARED VOTING POWER
                           0

         9        SOLE DISPOSITIVE POWER
                     235,000

         10       SHARED DISPOSITIVE POWER
                           0

11       AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
                     235,000

12       CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN UNITS*
                  //

13       PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
                           14.74%

14       TYPE OF REPORTING PERSON*
                  PN



                      COMBINED SCHEDULE TO AND SCHEDULE 13D

CUSIP No. 40636T203

1        NAME OF REPORTING PERSON
                  Barberry Corp.

         S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON


2        CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                         (a) / /
                                                                         (b) /X/
3        SEC USE ONLY

4        SOURCE OF FUNDS*
                  WC

5        CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
         ITEMS 2(d) or 2(e)                /X/

6        CITIZENSHIP OR PLACE OF ORGANIZATION
                  Delaware

NUMBER OF UNITS BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

         7        SOLE VOTING POWER
                           0

         8        SHARED VOTING POWER
                     235,000

         9        SOLE DISPOSITIVE POWER
                           0

         10       SHARED DISPOSITIVE POWER
                     235,000

11       AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
                     235,000

12       CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN UNITS*
                  //

13       PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
                           14.74%

14       TYPE OF REPORTING PERSON*
                           CO



                      COMBINED SCHEDULE TO AND SCHEDULE 13D

CUSIP No. 40636T203

1        NAME OF REPORTING PERSON
                  Carl C. Icahn

         S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

2        CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                         (a) / /
                                                                         (b) /X/
3        SEC USE ONLY

4        SOURCE OF FUNDS*
                  WC

5        CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO
         ITEMS 2(d) or 2(e)                /X/

6        CITIZENSHIP OR PLACE OF ORGANIZATION
                  United States of America

NUMBER OF UNITS BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH:

         7        SOLE VOTING POWER
                           0

         8        SHARED VOTING POWER
                     235,000

         9        SOLE DISPOSITIVE POWER
                           0

         10       SHARED DISPOSITIVE POWER
                     235,000

11       AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
                     235,000

12       CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN UNITS*
                  //

13       PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
                         14.74%

14       TYPE OF REPORTING PERSON*
                           IN


     This  Amendment No. 24 amends and  supplements  the Tender Offer  Statement
filed May 1, 2003 on Schedule TO, as amended May 15, 2003, May 23, 2003, May 28,
2003, June 11, 2003, June 27, 2003, July 2, 2003, July 29, 2003, August 8, 2003,
August 19, 2003, October 2, 2003, October 20, 2003,  November 17, 2003, December
4, 2003,  December 12, 2003,  December 19, 2003,  January 16, 2004,  January 23,
2004,  February 3, 2004, February 27, 2004, March 23, 2004, April 2, 2004, April
16, 2004 and April 22, 2004 (the  "Schedule  TO"),  relating to an offer by High
River Limited  Partnership,  a Delaware  limited  partnership  ("Purchaser")  to
purchase  any and all of the  outstanding  limited  partner  units  ("Units") in
Hallwood  Realty   Partners,   L.P.,  a  Delaware   limited   partnership   (the
"Partnership")  and the associated rights (the "Rights") to purchase  additional
Units under the Unit Purchase Rights  Agreement,  dated as of November 30, 1990,
as amended, between the Partnership and EquiServe Trust Company, N.A., as rights
agent,  upon the terms and subject to the  conditions  set forth in the Offer to
Purchase,  dated May 1, 2003 as amended by the  Supplement  to Offer to Purchase
dated May 15, 2003 and the  Supplement to Offer to Purchase filed with Amendment
No. 2 (the "Offer  Supplement") and in the related Letter of Transmittal,  dated
May 1, 2003,  including the Instructions  thereto,  as it may be supplemented or
amended  from time to time,  all as modified by press  release  dated August 19,
2003 filed with  Amendment  No. 9 and press  release dated October 2, 2003 filed
with Amendment No. 10.

     Unless  otherwise  stated below,  the information set forth in the Schedule
TO,  including all schedules and annexes  thereto,  and the Offer  Supplement is
hereby expressly  incorporated  herein by reference in response to Items 1-9 and
Item 11 of this  Amendment No. 24 to Schedule TO. You should read this Amendment
No. 24 to  Schedule  TO  together  with the  Schedule  TO filed May 1, 2003,  as
amended May 15, 2003, May 23, 2003, May 28, 2003,  June 11, 2003, June 27, 2003,
July 2, 2003, July 29, 2003, August 8, 2003,  August 19, 2003,  October 2, 2003,
October 20,  2003,  November  17,  2003,  December 4, 2003,  December  12, 2003,
December  19,  2003,  January  16,  2004,  January 23,  2004,  February 3, 2004,
February 27, 2004,  March 23, 2004,  April 2, 2004, April 16, 2004 and April 22,
2004.

Item 10 is not applicable.

Item 12 is hereby amended and supplemented by adding the following exhibit:


         (a)(34) Press Release issued May 27, 2004





                                    SIGNATURE

     After due inquiry  and to the best of my  knowledge  and belief,  I certify
that the information set forth in this statement is true, complete and correct.


                                         HIGH RIVER LIMITED PARTNERSHIP
                                         By: Barberry Corp., its general partner



                                         /s/ Edward E. Mattner
                                         Name:  Edward E. Mattner
                                         Title:  Authorized Signatory


                                         BARBERRY CORP.


                                         /s/ Edward E. Mattner
                                         Name:  Edward E. Mattner
                                         Title:  Authorized Signatory



                                         /s/ Carl C. Icahn
                                         Carl C. Icahn


Date:  May 27, 2004

         [Signature Page to Schedule TO-T/A re tender offer for Hallwood
                             Realty Partners, L.P.]


                                                               Exhibit (a)(34)


              ICAHN UNIT ANNOUNCES EXTENSION OF EXPIRATION DATE OF
                     TENDER OFFER FOR HALLWOOD REALTY UNITS

     New York, New York,  May 27, 2004.  High River Limited  Partnership  ("High
River"), an affiliate of Carl C. Icahn, announced today that it is extending the
expiration date of its tender offer (the "Offer") for any and all of the limited
partnership  units ("Units") of Hallwood Realty Partners,  L.P. (AMEX: HRY) (the
"Partnership")  until 5:00 pm, New York City time, on Wednesday,  June 30, 2004,
unless the Offer is extended to a later date and time.

     Approximately  47,857 Units have been tendered pursuant to the tender offer
as of the close of business on May 26, 2004.


- --------------------------------------------------------------------------------
                                     # # # #