--------------------------------------------------------------------------------
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) APRIL 4, 2007
AMERICAN REAL ESTATE PARTNERS, L.P.
----------------------------------------------
(Exact name of registrant as specified in its charter)
Delaware 1-9516 13-3398766
-------- ------ ----------
(State of Incorporation) (Commission (I.R.S. Employer
File Number) Identification No.)
767 FIFTH AVENUE, SUITE 4700
NEW YORK, NEW YORK 10153
---------------------------
(Address of principal executive offices)(Zip code)
(212) 702-4300
--------------
(Registrant's telephone number, including area code)
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:
|_| Written communications pursuant to Rule 425 under the Securities Act (17 CRF
230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
|_| 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 April 4, 2007, we issued a press release, a copy of which is
furnished as Exhibit 99.1.
SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
(d) EXHIBITS
EXHIBIT 99.1 - Press release dated April 4, 2007.
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)
Date: April 4, 2007 By: AMERICAN PROPERTY
INVESTORS, INC., its General Partner
By: /s/ KEITH A MEISTER
--------------------
Keith A. Meister
Principal Executive Officer