8-K
 

 
 
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): August 9, 2006
American Real Estate Partners, L.P.
(Exact name of registrant as specified in its charter)
         
Delaware
(State or other jurisdiction of
incorporation) 		  1-9516
(Commission File Number) 		  13-3398766
(IRS Employer
Identification No.)
       
767 Fifth Avenue, Suite 4700, New York, New York   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
The following information is furnished pursuant to Item 8.01, “Other Events”
On August 9, 2006, American Real Estate Partners, L.P. (“AREP”) issued a press release setting forth AREP’s second-quarter 2006 earnings and announcing the approval of a $0.10 per unit quarterly distribution. A copy of AREP’s press release is attached as Exhibit 99.1.
Exhibit Index
99.1     Press Release dated August 9, 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: August 9, 2006