The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F COVER PAGE

OMB APPROVAL
OMB Number: 3235-0006
Estimated average burden
hours per response: 23.8

Report for the Calendar Year or Quarter Ended: 12-31-2022
Check here if Amendment    Amendment Number:
This Amendment (Check only one.):    is a restatement.
   adds new holdings entries.
Institutional Investment Manager Filing this Report:
Name: ICAHN CARL C
Address: C/O ICAHN ENTERPRISES L.P.
16690 Collins Ave., Ph-1
Sunny Isles Beach, FL  33160
Form 13F File Number: 028-04333
CRD Number (if applicable):
SEC File Number (if applicable):

The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager:
Name: Jesse A. Lynn
Title: Attorney-In-Fact
Phone: 305-422-4115
Signature, Place, and Date of Signing:
/s/ Jesse A. Lynn Sunny Isles BeachFL 02-14-2023
[Signature] [City, State] [Date]
Report Type (Check only one.):
X 13F HOLDINGS REPORT. (Check here if all holdings of this reporting manager are reported in this report.)
   13F NOTICE. (Check here if no holdings reported are in this report, and all holdings are reported by other reporting manager(s).)
   13F COMBINATION REPORT. (Check here if a portion of the holdings for this reporting manager are reported in this report and a portion are reported by other reporting manager(s).)
Confidential Treatment Requested. (The Manager has omitted from this public Form 13F one or more holding(s) for which it is requesting confidential treatment from the U.S. Securities and Exchange Commission pursuant to section 13(f) of the Exchange Act and rule 24b-2 thereunder)
Form 13F Summary Page
Report Summary:
Number of Other Included Managers: 7
Form 13F Information Table Entry Total: 20
Form 13F Information Table Value Total: 21,754,636
(round to nearest dollar)
List of Other Included Managers:
Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report.
[If there are no entries in this list, state “NONE” and omit the column headings and list entries.]
No. Name Form 13F File No. CRD No. (if applicable) SEC File No. (if applicable) CIK
1 ICAHN CAPITAL LP 028-12848     0001412093
2 HIGH COAST LIMITED PARTNERSHIP 028-04970     0000945612
3 HIGHCREST INVESTORS LLC 028-04460     0000928475
4 GASCON PARTNERS 028-11469     0001315356
5 THORNWOOD ASSOCIATES LIMITED PARTNERSHIP 028-13170     0001257325
6 CCI ONSHORE LLC 028-12621     0001327741
7 IEP Energy Holding LLC 028-20387     0001830292