0000000000-22-008574.txt : 20220915 0000000000-22-008574.hdr.sgml : 20220915 20220811183004 ACCESSION NUMBER: 0000000000-22-008574 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220811 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CVR PARTNERS, LP CENTRAL INDEX KEY: 0001425292 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE CHEMICALS [2870] IRS NUMBER: 562677689 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 BUSINESS PHONE: (281) 207-3200 MAIL ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Coffeyville Resources Nitrogen Fertilizers, LLC CENTRAL INDEX KEY: 0001931450 IRS NUMBER: 200465889 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 BUSINESS PHONE: 281.207.3200 MAIL ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CVR Nitrogen Finance Corp. CENTRAL INDEX KEY: 0001931480 IRS NUMBER: 452714410 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 BUSINESS PHONE: 281.207.3200 MAIL ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: East Dubuque Nitrogen Fertilizers, LLC CENTRAL INDEX KEY: 0001931517 IRS NUMBER: 363536929 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 BUSINESS PHONE: 281.207.3200 MAIL ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CVR Nitrogen, LP CENTRAL INDEX KEY: 0001931483 IRS NUMBER: 452714747 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 BUSINESS PHONE: 281.207.3200 MAIL ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CVR Nitrogen GP, LLC CENTRAL INDEX KEY: 0001931484 IRS NUMBER: 452714410 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 BUSINESS PHONE: 281.207.3200 MAIL ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CVR Nitrogen Holdings, LLC CENTRAL INDEX KEY: 0001931481 IRS NUMBER: 812685118 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 BUSINESS PHONE: 281.207.3200 MAIL ADDRESS: STREET 1: 2277 PLAZA DRIVE STREET 2: SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt United States securities and exchange commission logo August 11, 2022 Mark A. Pytosh Chief Executive Officer CVR Partners, LP 2277 Plaza Drive, Suite 500 Sugar Land, TX 77479 Re: CVR Partners, LP Registration Statement on Form S-3 Filed August 8, 2022 File No. 333-266618 Dear Mr. Pytosh: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Eileen Boyce, Esq.