AMERICAN RAILCAR INDUSTRIES, INC. (North Dakota (US))
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ATLANTIC COAST ENTERTAINMENT HOLDINGS, INC. (Delaware (US))
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NATIONAL ENERGY GROUP, INC. (Delaware (US))
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THE BAYSWATER GROUP LLC (Delaware (US))
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TROPICANA ENTERTAINMENT INC. (Delaware (US))
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ICAHN CAPITAL MANAGEMENT LP (Delaware (US))
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Viskase Companies, Inc. (Delaware (US))
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PSC Metals Inc. (Ohio (US))
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WESTPOINT INTERNATIONAL, INC. (Delaware (US))
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ICAHN CAPITAL LP (Delaware (US))
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VERO BEACH ACQUISITION LLC (Delaware (US))
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American Casino & Entertainment LLC (Delaware (US))
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AREP Sands Holdings LLC (Delaware (US))
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ICAHN ONSHORE LP (Delaware (US))
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ICAHN OFFSHORE LP (Delaware (US))
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WESTPOINT HOME, INC. (Delaware (US))
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Federal-Mogul Corporation (Delaware (US))
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NEW SEABURY PROPERTIES, L.L.C. (Delaware (US))
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BAYSWATER DEVELOPMENT, LLC (Delaware (US))
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AREP REAL ESTATE HOLDINGS LLC (Delaware (US))
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