-------------------------------------------------------------------------------- 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