SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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 26, 2004
AMERICAN REAL ESTATE PARTNERS, L.P.
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(Exact Name of Registrant as Specified in its Charter)
DELAWARE 1-9516 13-3398766
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(State of Organization) (Commission File Number) (IRS Employer
Identification No.)
100 South Bedford Road, Mt. Kisco, NY 10549
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (914) 242-7700
N/A
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGE IN THE REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective as of April 26, 2004, the audit committee of the Board of
Directors of American Property Investors, Inc., the general partner of American
Real Estate Partners, L.P. ("AREP"), engaged Grant Thornton LLP as AREP's
independent public accountant. During the years ended December 31, 2002 and
2003, and from January 1, 2004 through April 26, 2004 (the date Grant Thornton
LLP was appointed), neither AREP nor the audit committee consulted Grant
Thornton LLP with respect to the application of accounting principles to a
specified transaction, either completed or proposed; or any matter that was
either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of
Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of
Regulation S-K).
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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.
General Partner
By: /s/ John P. Saldarelli
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John P. Saldarelli
Chief Financial Officer,
Secretary and Treasurer
Dated: April 27, 2004
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