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​

​

Entity

​

Jurisdiction of Formation

Icahn Enterprises Holdings L.P.

​

Delaware

American Entertainment Properties Corp.

​

Delaware

AEP Real Estate Holdings LLC

​

Delaware

AEP CCR LLC

​

Delaware

IE Net Lease LLC

​

Delaware

New Seabury Homes LLC

​

Delaware

IEP Utility Holdings LLC

​

Delaware

AREP Debt HoldCo LLC

​

Delaware

AREP Florida Holdings LLC

​

Delaware

AREP New York Holdings LLC

​

Delaware

AREP Real Estate Holdings LLC

​

Delaware

Bayswater Cottages at New Seabury 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 Auto Parts Holding LLC

​

Delaware

IEH BioPharma LLC

​

Delaware

IEH Loop Road LLC

​

Delaware

IEH Sherman Drive 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

IEP Atlanta LLC

​

Delaware

IEP Chester LLC

​

Delaware

TERH LP, Inc.

​

Delaware

TTM Associates

​

New Jersey

TER Holdings I, Inc. f/k/a Trump Entertainment Resorts, Inc.

​

Delaware

IEP Indianapolis LLC

​

Delaware

IEP Mesquite LLC

​

Delaware

IEP Peachtree LLC

​

Delaware

IEP Valley LLC

​

Delaware

IEP Viga LLC

​

Delaware

New Seabury Golf Club LLC

​

Delaware

New Seabury Properties L.L.C .

​

Delaware

New Seabury Resources Management, Inc.

​

Delaware

New Seabury Real Estate Holdings LLC

​

Delaware

NS Beach Club LLC

​

Delaware

Section 5 Development Monitoring 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

IEP Parts Acquisition LLC

​

Delaware

IE Gator Leasing LLC

​

Delaware

Icahn Enterprises Finance Corp.

​

Delaware

Nashville Recycling, LLC

​

Delaware

IPH GP LLC

​

Delaware

Icahn Capital LP

​

Delaware

Icahn Onshore LP

​

Delaware

Icahn Offshore LP

​

Delaware

Icahn Partners LP

​

Delaware

Icahn Agency Services LLC

​

Delaware

Icahn Partners Master Fund LP

​

Delaware

The Pep Boys Manny Moe & Jack of Delaware, LLC (189 "Pep Boys" stores omitted)

​

Delaware

The Pep Boys Manny Moe & Jack (275 "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. (26 "Pep Boys" stores omitted)

​

Delaware

Carrus Supply Corporation

​

Delaware

PB Acquisition Company Florida LLC (11 "Pep Boys" stores omitted)

​

Delaware

PB Acquisition Company Texas LLC (4 "Pep Boys" stores omitted)

​

Delaware

PB Acquisition Company North Carolina LLC (3 "Pep Boys" stores omitted)

​

Delaware

PB Acquisition Company Puerto Rico LLC (6 "Pep Boys" stores omitted)

​

Delaware

PB Acquisition Company Tennessee LLC (3 "Pep Boys" stores omitted)

​

Delaware

Colchester Insurance Company

​

Vermont

Pep Boys - Manny, Moe & Jack of Delaware, Inc.

​

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 (224 "Pep Boys" stores omitted)

​

California

PB Acquisition Company San Diego LLC

​

Delaware

PB Acquisition Company Arizona LLC (14 "Pep Boys" stores omitted)

​

Delaware

PB Acquisition Company Alameda LLC (3 "Pep Boys" stores omitted)

​

Delaware

PB Acquisition Company Minnesota LLC (2 "Pep Boys" stores omitted)

​

Delaware

PB Acquisition Company Illinois LLC (2 "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 (9 "Pep Boys" stores omitted)

​

Delaware

JBRE CO LLC (9 "Pep Boys" stores omitted)

​

Delaware

JBRE AZ LLC (4 "Pep Boys" stores omitted)

​

Delaware

JBRE GA LLC (6 "Pep Boys" stores omitted)

​

Delaware

JBRE NV LLC (6 "Pep Boys" stores omitted)

​

Delaware

JBRE NTEX LLC (15 "Pep Boys" stores omitted)

​

Delaware

JBRE FL LLC (24 "Pep Boys" stores omitted)

​

Delaware

JBRE STEX LLC (7 "Pep Boys" stores omitted)

​

Delaware

Precision Auto Care, Inc. (36 "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 Auto Parts Holding LLC

​

Delaware

IEH BA LLC

​

Delaware

IEH AIM LLC

​

Delaware

Icahn Automotive Service Partners LLC

​

Delaware

IEH Auto Parts LLC (433 "Auto Plus" and 55 "Consumer Auto Parts" stores omitted)

​

Delaware

AP Acquisition Company Clark LLC

​

Delaware

AP Acquisition Company Gordon LLC

​

Delaware

AP Acquisition Company Missouri LLC

​

Delaware

AP Acquisition Company Washington LLC

​

Delaware

AP Acquisition Company Massachusetts LLC

​

Delaware

AP Acquisition Company New York LLC

​

Delaware

AP Acquisition Company North Carolina LLC

​

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

Transom ADS Holdings Corp

​

Delaware

American Driveline Systems, Inc.

​

Delaware

CVR Energy Inc.

​

Delaware

CVR Energy Holdings, 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

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

Wynnewood Insurance Corporation

​

Texas

CVR Nitrogen Holdings, LLC

​

Delaware

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, LLC

​

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 Linens 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 (Private) Ltd

​

Pakistan

VSS Sourcing (India) Private Limited

​

India

Vision Support Services (Ningbo) Limited

​

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

L Whitaker Services

​

United Kingdom

HLL Linens Private Limited Company

​

United Kingdom

Vision Support Trading LLC

​

United Arab Emirates

VSS Support Global Private Limited

​

India

Vision Support Services (Shanghai) Limited

​

China

VIVUS LLC

​

Delaware

Vivus Pharmaceuticals Limited

​

Canada

VIVUS BV

​

Netherlands

Vivus Digital Health

​

Delaware