0000000000-24-008518.txt : 20241001 0000000000-24-008518.hdr.sgml : 20241001 20240726173606 ACCESSION NUMBER: 0000000000-24-008518 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240726 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CVR PARTNERS, LP CENTRAL INDEX KEY: 0001425292 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE CHEMICALS [2870] ORGANIZATION NAME: 08 Industrial Applications and Services IRS NUMBER: 562677689 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-35120 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 PUBLIC REFERENCE ACCESSION NUMBER: 0001425292-24-000004 LETTER 1 filename1.pdf begin 644 filename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Neumann Chief Financial Officer CVR PARTNERS, LP 2277 Plaza Drive, Suite 500 Sugarland TX 77479 Re: CVR PARTNERS, LP Form 10-K for the Year Ended December 31, 2023 Filed February 21, 2024 File No. 001-35120 Dear Dane J. Neumann: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Year Ended December 31, 2023 Non-GAAP Reconciliations, page 46 1. We note your non-GAAP reconciliation of Available Cash for Distribution includes three reconciling items labelled as current (reserves) adjustments for operating/investing/financing activities and that you have included footnote disclosure that describes various elements included in each of the three reconciling items. Please address the following: Expand your footnote disclosure to further describe the elements labelled as other future operating needs, other future investing activities and other future financing needs. For each of the items described in the footnotes, quantify each element included in the adjustment. July 26, 2024 Page 2 In closing, 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 Brian McAllister at 202-551-3341 or Craig Arakawa at 202-551-3650 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation