<SEC-DOCUMENT>0001104659-15-087356-index.html : 20151230
<SEC-HEADER>0001104659-15-087356.hdr.sgml : 20151230
<ACCEPTANCE-DATETIME>20151230163145
ACCESSION NUMBER:		0001104659-15-087356
CONFORMED SUBMISSION TYPE:	SC TO-C
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20151230
DATE AS OF CHANGE:		20151230
GROUP MEMBERS:		BECKTON CORP.
GROUP MEMBERS:		CARL C. ICAHN
GROUP MEMBERS:		ICAHN ENTERPRISES G.P. INC.
GROUP MEMBERS:		ICAHN ENTERPRISES L.P.
GROUP MEMBERS:		IEP PARTS ACQUISITION LLC

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PEP BOYS MANNY MOE & JACK
		CENTRAL INDEX KEY:			0000077449
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-AUTO & HOME SUPPLY STORES [5531]
		IRS NUMBER:				230962915
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			0202

	FILING VALUES:
		FORM TYPE:		SC TO-C
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-18769
		FILM NUMBER:		151313866

	BUSINESS ADDRESS:	
		STREET 1:		3111 W ALLEGHENY AVE
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19132
		BUSINESS PHONE:		2152299000

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES HOLDINGS L.P.
		CENTRAL INDEX KEY:			0001034563
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				133398767
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC TO-C

	BUSINESS ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE HOLDINGS L P
		DATE OF NAME CHANGE:	19980311
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC TO-C
<SEQUENCE>1
<FILENAME>a15-24890_1sctoc.htm
<DESCRIPTION>SC TO-C
<TEXT>
Document 1 - file: a15-24890_1sctoc.htm

</DOCUMENT>
</SEC-DOCUMENT>