United States securities and exchange commission logo





                               September 2, 2022

       David L. Lamp
       President and Chief Executive Officer
       CVR Energy, Inc.
       2277 Plaza Drive, Suite 500
       Sugar Land, TX 77479

                                                        Re: CVR Energy, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Response dated
August 11, 2022
                                                            File No. 001-33492

       Dear Mr. Lamp:

              We have reviewed your August 11, 2022 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       July 11, 2022 letter.

       Response dated August 11, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       38

   1.                                                   Your response to prior
comment 3 states that you had no material capital expenditures
                                                        related to your nitrous
oxide abatement and carbon dioxide sequestration
                                                        projects/activities.
Please provide us with quantitative information for these
                                                        projects/activities for
each of the periods for which financial statements are presented in
                                                        your Form 10-K and for
any subsequent periods.
   2.                                                   We note from your
response to prior comment 4 that the indirect consequences of climate-
                                                        related regulation or
business trends would be reflected in the prices you receive for your
                                                        products. However, it
is not clear how you evaluated the factors noted in our prior
                                                        comment to determine
their effect on demand for the products you sell. Please describe
 David L. Lamp
CVR Energy, Inc.
September 2, 2022
Page 2
         how the indirect consequences of regulations or business trends
related to climate change
         were considered in your analysis and tell us how you concluded that
they were not
         material. Your response should specifically addresses each item from
our prior comment.
3.       We note your response to our prior comment 5 and reissue it in part.
Please provide us
         with quantitative information for each of the periods identified in
our prior comment
         regarding weather-related damages to your property or operations and
the cost of
         insurance.
4.       In response to prior comment 5, you state that the physical effects of
climate change have
         not had a material physical effect on your operations. Please provide
us with additional
         detail explaining how you considered providing disclosure regarding:
             the potential for the physical effects of climate change to affect
your operations and
              results; and
             possible indirect financial and operational impacts to you from
disruptions to the
              operations of your customers from severe weather, including, but
not limited to,
              decreased agricultural production capacity.
5.       Your response to prior comment 6 states that you have not incurred any
material
         compliance costs related to climate change other than those associated
with the
         Renewable Fuel Standard and costs associated with your compliance with
environmental
         laws. Beyond those related to compliance with the Renewable Fuel
Standard, please
         quantify for us compliance costs incurred related to climate change
for the periods noted
         in our prior comment.
      Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or
Ethan
Horowitz, Accounting Branch Chief, at (202) 551-3311 with any questions.



FirstName LastNameDavid L. Lamp                               Sincerely,
Comapany NameCVR Energy, Inc.
                                                              Division of
Corporation Finance
September 2, 2022 Page 2                                      Office of Energy
& Transportation
FirstName LastName