Unassociated Document
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549


FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): October 18, 2006

 
   
American Real Estate Partners, L.P.
    
    (Exact name of registrant as specified in its charter)     
 
         
Delaware
  
1-9516
  
13-3398766
(State or other jurisdiction of
incorporation)
  
(Commission File Number)
  
(IRS Employer
Identification No.)

767 Fifth Avenue, Suite 4700, New York, NY 
  
10153
(Address of principal executive offices)  
  
 (Zip Code)
 
Registrant’s telephone number, including area code: (212) 702-4300 
    
 
  
 
  
 
 
  
N/A
  
 
 
 (Former name or former address, if changed since last report) 
  

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o  Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425) 
   
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 


Section 8 - Other Events
 
Item 8.01 - Other Events.
 
On October 18, 2006, American Real Estate Partners, L.P. issued a press release, a copy of which is attached as Exhibit 99.1.
 
Section 9 - Financial Statements and Exhibits
 
Item 9.01(d) Exhibits
 
Exhibit 99.1 - Press Release, dated October 18, 2006.
 
 
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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
     
  AMERICAN REAL ESTATE PARTNERS, L.P.
  (Registrant)
   
  By: American Property Investors, Inc.,  
 
its General Partner 
 
 		  
 		  
 
  By:   /s/ Hillel Moerman
 
Hillel Moerman,
  Chief Financial Officer
  American Property Investors, Inc., 
  the General Partner of  
  American Real Estate Partners, L.P. 
   
Date: October 20, 2006
  
 
 
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