Use of Social Media to Disclose Material Non−Public Information

On April 2, 2013, the Securities and Exchange Commission (“SEC”) issued a report in which it provided guidance to issuers regarding the use of social media to disclose material non−public information. Carl C. Icahn, Chairman of Icahn Enterprises L.P., intends to use the web site www.carlicahn.com (and communications to its members), as well as Tumblr, Facebook, Twitter and the web site www.shareholderssquaretable.com (and communications to its members), from time to time to communicate with the public about Icahn Enterprises L.P. and other issues. It is possible that the information that Mr. Icahn posts through the www.carlicahn.com website and to its members, and on Tumblr, Facebook and Twitter, and through the Shareholders’ Square Table website and to its members, could be deemed to be material information. Therefore, in light of the SEC’s guidance, we encourage investors, the media, and others interested in Icahn Enterprises L.P. to review the information that Mr. Icahn provides on the website and to members of www.carlicahn.com, and that he posts on Tumblr, Facebook and Twitter, and that he provides on the Shareholders’ Square Table website and to its members, in addition to the information that Icahn Enterprises L.P. discloses using its investor relations website (http://www.ielp.com/investor.cfm), SEC filings, press releases, public conference calls and webcasts.