**EXHIBIT 21**

**Subsidiaries      of Registrant**

| **Entity**                                                      |   | **Jurisdiction****of                Formation** |
|-----------------------------------------------------------------|--------|-------------------------------------------------|
|                                                            |   |                                            |
| **American                Entertainment Properties Corp.**      |   | Delaware                                        |
| **American                Casino & Entertainment LLC** |   | Nevada                                          |
| **Ace                Nevada Corp.**                             |   | Nevada                                          |
| **AREP                Asset Management LLC**                    |   | Delaware                                        |
| **AREP                Car Acquisition Corp.**                   |   | Delaware                                        |
| **AREP                Car Holdings Corp.**                      |   | Delaware                                        |
| **AREP                Cotton LLC **                        |   | Delaware                                   |
| **AREP                Home Fashion Holdings LLC**               |   | Delaware                                        |
| **AREP                New Jersey Land Holdings LLC**            |   | Delaware                                        |
| **AREP                Oil & Gas LLC**                       |   | Delaware                                        |
| **AREH                Oil & Gas Holdings Corp.**            |   | Delaware                                        |
| **AREP                Real Estate Holdings LLC**                |   | Delaware                                        |
| **AREP                Sands Holding, LLC**                      |   | Delaware                                        |
| **Aretex                LLC**                                   |   | Delaware                                        |
| **Atlantic                Coast Entertainment Holdings, Inc.**  |   | Delaware                                        |
| **Bayswater                Development LLC**                    |   | Delaware                                        |
| **Cloud                Holding LLC**                            |   | Delaware                                        |
| **Icahn                Capital L.P.**                           |   | Delaware                                        |
| **Icahn                Capital Management L.P. **          |   | Delaware                                        |
| **Icahn Offshore                LP **                 |   | Delaware                                        |
| **Icahn                Onshore LP **                       |   | Delaware                                        |
| **ICM                GP Corp. **                           |   | Delaware                                        |
| **IPH                GP LLC **                             |   | Delaware                                        |
| **National                Energy Group, Inc.**                  |   | Delaware                                        |
| **New                Seabury Properties, L.L.C.**               |   | Delaware                                        |
| **New                Seabury Real Estate Holding LLC**          |   | Delaware                                        |
| **PSC                Metals Inc.**                              |   | Ohio                                            |
| **Textile                Holding, LLC**                         |   | Delaware                                        |
| **Vero                Beach Acquisition LLC**                   |   | Delaware                                        |
| **WestPoint                Home Bahrain WLL**                   |   | Bahrain                                         |
| **WestPoint                International Inc.**                 |   | Delaware                                        |
| **WestPoint                Home Inc.**                          |   | Delaware                                        |

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