AMERICAN REAL ESTATE PARTNERS, L.P.
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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): March 15, 2005

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.)
     
100 South Bedford Road, Mt. Kisco, NY   10549
 
(Address of principal executive offices)   (Zip Code)

Registrant’s telephone number, including area code: (914) 242-7700

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))

 
 

 


TABLE OF CONTENTS

Item 2.02 Results of Operations and Financial Condition.
Item 7.01 Regulation FD Disclosure.
Exhibit Index
SIGNATURES
EX-99.1 PRESS RELEASE


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Section 2 – Financial Information

Item 2.02 Results of Operations and Financial Condition.

Section 7 – Regulation FD

Item 7.01 Regulation FD Disclosure.

The following information is furnished pursuant to Item 2.02, “Results of Operations and Financial Condition” and Item 7.01, “Regulation FD Disclosure.”

On March 15, 2005, American Real Estate Partners, L.P. (“AREP”) issued a press release setting forth AREP’s full year 2004 financial results. A copy of AREP’s press release is attached as Exhibit 99.1.

Exhibit Index

     
99.1
  Press Release dated March 15, 2005

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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
           
          John P. Saldarelli
          Vice President, Chief Financial Officer, Secretary and Treasurer

Date: March 15, 2005

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