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<SEC-DOCUMENT>0000950123-09-022069.txt : 20091002
<SEC-HEADER>0000950123-09-022069.hdr.sgml : 20091002
<ACCEPTANCE-DATETIME>20090714114536
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-09-022069
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20090714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CVR ENERGY INC
		CENTRAL INDEX KEY:			0001376139
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2277 PLAZA DRIVE
		STREET 2:		SUITE 500
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77479
		BUSINESS PHONE:		(281) 207-7711

	MAIL ADDRESS:	
		STREET 1:		2277 PLAZA DRIVE
		STREET 2:		SUITE 500
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77479
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="65%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="y78237y7823700.gif" alt="(CVR ENERGY LOGO)">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>John J. Lipinski<br>
Chief Executive Officer</B><br>
Direct: 281-207-3500<br>
Fax: 281-207-3501<br>
Email: jjlipinski@CVREnergy.com</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">July&nbsp;14, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
Assistant Director<BR>
Division of Corporation Finance<BR>
Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>CVR Energy, Inc.</B><BR>
<B>Form&nbsp;10-K for Fiscal Year Ended December&nbsp;31, 2008</B><BR>
<B>Filed March&nbsp;13, 2009</B><BR>
<B>Schedule&nbsp;14A Filed March&nbsp;27, 2009</B><BR>
<B>File No.&nbsp;001-33492</B><BR></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Schwall:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This letter sets forth the response of CVR Energy, Inc. (the &#147;Company&#148; or &#147;CVR Energy&#148;) to the
comment letter dated June&nbsp;30, 2009, of the staff of the Division of Corporation Finance (the
&#147;Staff&#148;) relating to the above referenced documents filed by CVR Energy.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In order to ease your review, we have repeated each comment in its entirety in bold text in the
original numbered sequence.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Form&nbsp;10-K for Fiscal Year Ended December&nbsp;31, 2008</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Business, page 1</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Because of the complicated nature of your ownership structure and the
relationships between various entities in your ownership structure, please revise to
include an organizational chart or other diagram showing the ownership structure and
mapping out control relationship among the entities. We note that you included an
organizational chart in your </B><B>Form S-1/A</B><B> filed August&nbsp;25, 2008.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">In response to the Staff&#146;s comment, we will include an organizational chart in our future
filings of Form 10-K which will show the Company&#146;s ownership structure and control
relationships among the various entities. Attached as Exhibit&nbsp;1 is an example of the
organizational chart&#146;s format which will be utilized in future filings. While the
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CVR Energy &#183; 2277 Plaza Drive, Ste 250 &#183; Sugar Land, TX 77479<BR>
Ph: 281.207.3200 &#183; ww.cvrenergy.com</B>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
July&nbsp;14, 2009<BR>
Page 2 of 10

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">ownership percentages in the attached example reflect the Company&#146;s ownership as of December
31, 2008, these will be updated as applicable with each filing date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Stock Performance Graph, page 32</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please consider modifying the graph to specify the exact dollar values as of
the dates that are plotted on the graph.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">As of December&nbsp;31, 2008, the Company did not have a full two years of historical trading.
As such, we did not believe a tabular valuation was a material disclosure. In response to
the Staff&#146;s request, we will include in our future filings of Form 10-K the table below and
a graph reflecting the exact dollar value as of each date plotted on the graph utilizing the
following format:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="28%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>10/07</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>12/07</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>03/08</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>06/08</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>09/08</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>12/08</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">CVR Energy, Inc.</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100.00</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">123.16</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">113.73</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">95.06</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">42.07</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19.75</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt"><TD>&nbsp;</TD></TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Russell 2000 Index</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100.00</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">93.59</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">84.05</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">84.26</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">83.02</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">61.02</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt"><TD>&nbsp;</TD></TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Peer Group</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100.00</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">84.02</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">58.83</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">50.99</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">40.49</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">27.68</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Equity Compensation Plans, page 32</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please revise the table so that it is in exactly the format specified by Item
2</B><B>01(d)</B><B> of Regulation&nbsp;S-K &#150; i.e., indicate whether the compensation plan was previously
approved by security holders.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company duly notes the Staff&#146;s comment and will provide a table in exactly the format
specified in Item 201(d) in our future filings of Form 10-K, utilizing the following format:
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
July&nbsp;14, 2009<BR>
Page 3 of 10

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="64%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" colspan="12" style="border-bottom: 1px solid #000000">Equity Compensation Plan Information</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Number of Securities</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Number of Securities to be</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Weighted-Average</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Remaining Available for</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Issued Upon Exercise of</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Exercise Price of</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Future Issuance Under Equity</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Plan Category</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000">Outstanding Options</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000">Outstanding Options</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000">Compensation Plans</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Equity compensation plans approved by security holders:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">CVR Energy, Inc. Long Term Incentive Plan</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32,350</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">19.08</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,286,530</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 10pt"><TD>&nbsp;</TD></TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Equity compensation plans not approved by security holders:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">None</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32,350</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">19.08</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,286,530</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">We note that, although the table in the current Form 10-K is not exactly in the format
specified in Item&nbsp;201(d), the Company believes that the 2008 Form 10-K included all required
information regarding our compensation plans as specified by Item 201(d) and we did disclose
that the plan was previously approved by stockholders in October&nbsp;2007 in the sentence
preceding the table.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Financial Statements and Supplementary Data, page 82</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Schedule&nbsp;II &#150; Valuation and Qualifying Accounts</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>4.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>It appears you have recorded an allowance for doubtful accounts during the
periods for which an audited income statement was filed. As such, please expand your
disclosure to include Schedule&nbsp;II for this and any other valuation and qualifying
accounts, or tell us why you believe such schedule is not required. Refer to Rule&nbsp;5-04
of Regulation&nbsp;S-X.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">In complying with Rule&nbsp;5-04 and Rule&nbsp;12-09 of Regulation&nbsp;S-X, the Company determined that
the changes in the allowance for doubtful accounts, as well as the actual balance of the
allowance for doubtful accounts as of December&nbsp;31, 2008 and December&nbsp;31, 2007 and for the
three year period ended December&nbsp;31, 2008, were not material to the Company&#146;s financial
statements and therefore, we excluded Schedule&nbsp;II as permitted under Rule&nbsp;4-02. The charge
to the statement of operations related to the provision in the allowance for doubtful
accounts for 2008, 2007 and 2006 constituted approximately 1.64%, (0.01%) and 0.03% of our
pre-tax income, respectively for the years. The 2008 and 2007 balance of the allowance for
doubtful accounts constituted approximately 1.11% and 0.07% of our total current assets at
December&nbsp;31, 2008 and
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
July&nbsp;14, 2009<BR>
Page 4 of 10

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">December&nbsp;31, 2007, respectively. If future changes to the allowance for doubtful accounts
and/or the actual balance of the allowance for doubtful accounts become material to the
financial statements, the Company will include Schedule&nbsp;II in our future Form 10-K filings.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Note 2 &#150; Summary of Significant Accounting Policies &#150; Cost Classifications, page 95</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>5.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please tell us the nature of your direct operating expenses and your accounting
basis for not allocating these costs to your work-in-process and finished products
inventory. Please also tell us whether any depreciation and amortization expense is
allocated to your work-in-process and finished products inventory and how the allocated
and unallocated portions are determined. Please refer to Chapter&nbsp;4, Statement 3 of ARB
43.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The &#147;direct operating expenses&#148; line item in our income statement includes costs associated
with the actual operations of the Company&#146;s refinery and fertilizer businesses, including
labor, maintenance and service expense, energy and utility costs, environmental compliance
costs and catalyst and chemical costs. These costs are not included in the cost of product
sold in order to present the financial statements in a format that is comparable to how
others in the Company&#146;s industry reflect such expenses in their financial statements.
However, notwithstanding this presentation, the Company still includes direct operating
expenses in the determination of the work-in-process and/or finished products inventory.
Depreciation and amortization expense are also allocated to work-in-process and finished
products inventory.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Allocations are determined based upon the Company&#146;s overall inventory costing method as
described on page 94 of the 2008 Form 10-K. Refinery unfinished and finished products
inventory values are determined using the ability-to-bear process, whereby raw materials and
production costs (including the direct operating expenses as described above and associated
depreciation and amortization) are allocated to work-in-process and finished products based
on their relative fair values.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Controls and Procedures &#150; Changes in Internal Control Over Financial Reporting, page
133</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>6.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note you disclose there has been no change in your internal control over
financial reporting, &#147;except&#148; as noted. Please modify your disclosure to remove the
qualifying language (i.e., &#147;except&#148;) to state that there have been changes in your
internal control over financial reporting that have materially affected or are
reasonably likely to materially affect your internal controls over financial reporting.
Please also expand your disclosure to describe the nature and extent of those changes
in order to enable the reader to understand how those changes</B></TD>
</TR>

</TABLE>
</DIV>
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
July&nbsp;14, 2009<BR>
Page 5 of 10

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%"><B>have affected, or are reasonably likely to affect, your internal control over financial
reporting. In your response to this comment, please provide us with a sample of your
proposed expanded disclosure.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company intends to provide the following new disclosure under Item&nbsp;4, Controls and
Procedures, of its next filed Form 10-Q:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>&#147;The Company has previously disclosed in Part&nbsp;I &#150; Item&nbsp;4 of its </I><I>Form 10-Q</I><I> for the quarter
ended September&nbsp;30, 2008 and in Item&nbsp;9A of the Company&#146;s Annual Report on </I><I>Form 10-K</I><I> that as
of March&nbsp;31, 2008 the Company discovered material weaknesses in its internal controls over
accounting for the cost of crude oil. As previously disclosed, controls necessary to
remediate the material weaknesses were in place by September&nbsp;30, 2008, and all testing
efforts to fully remediate the material weaknesses were conducted and completed in the
fourth quarter of 2008. As previously disclosed, as of December&nbsp;31, 2008, the material
weaknesses related to accounting for the cost of crude oil were fully remediated and the
Company had no material weaknesses in its internal controls. Accordingly, during the third
quarter of 2008, we made changes to our internal control over financial reporting that
materially affected or were reasonably likely to materially affect our internal controls
over financial reporting, and during the fourth quarter of 2008 we conducted and completed
the testing of these changes to our internal controls. The changes adopted that materially
affected the internal control over financial reporting were the additional layers of
accounting review that were added with respect to our crude oil cost accounting. Additional
layers of business review were also added in conjunction with the accounting review of the
computation of our crude oil costs.&#148;</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exhibits 31.1 and 31.2</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>7.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note that you have changed the last word of paragraph </B><B>4(b)</B><B> from &#147;principles&#148;
to &#147;principals&#148;; please conform the language to the requirements of Item&nbsp;</B><B>601(b)(31)</B><B> by
revising to &#147;principles.&#148;</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company acknowledges that on Exhibits 31.1 and 31.2 there was a typographical error that
reflected the word &#147;principals&#148; rather than &#147;principles.&#148; The Company will conform the
language to the requirements of Item&nbsp;601(b)(31) in all future filings to ensure that
&#147;principles&#148; is correctly utilized.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
July&nbsp;14, 2009<BR>
Page 6 of 10

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Schedule&nbsp;14A Filed March&nbsp;27, 2009</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Compensation Discussion and Analysis, page 23</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>8.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note that you mention the use of a compensation consultant. Please identify
the compensation consultant and provide all of the disclosure required by Item
4</B><B>07(e)(3)</B><B> of Regulation&nbsp;S-K.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company informs the Staff that the compensation consultant that was utilized in 2008 was
Longnecker and Associates. In the Company&#146;s proxy statement for 2010, we will disclose as
follows with respect to 2008 (with equivalent disclosure for 2009 if the consultant is
retained again and provides similar services):
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>&#147;Longnecker and Associates was retained by the Company on behalf of the compensation
committee as a compensation consultant during 2008. The consultant was instructed to review
the Company&#146;s salary, bonus and other compensation structure including historical equity
compensation as compared to other public companies in the refining and fertilizer industries
and to make recommendations to the compensation committee as to the adequacy of the
Company&#146;s compensation structure. As part of their engagement, the compensation consultant
made recommendations as to amounts and form of executive and director compensation, which
were taken into consideration by the compensation committee.&#148;</I>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>9.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure concerning the comparison of your executive
compensation to the executive compensation of a &#147;peer group&#148; of companies that you
describe as &#147;other publicly and privately held companies in our industry.&#148; Please
specify the companies that you include in your executive compensation comparator
company list(s) or peer group(s).</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company has disclosed on page 25 of the 2009 proxy statement that management generally
reviews compensation data from &#147;other publicly and privately held companies in our
industry.&#148; However, subsequent sentences on page 25 of the 2009 proxy statement clarify
that in 2008 the only companies utilized in this peer analysis were, in the refining
industry, Frontier Oil Corporation, Holly Corporation and Tesoro Corporation and, from the
fertilizer industry, CF Industries Holdings, Inc. and Terra Industries, Inc. Each of these
companies is a publicly held entity. Other reviews and analysis may be performed at times
with other companies which may include privately held entities; however, for the 2008
review, only publicly held companies as listed above were utilized and this review was
conducted through the study performed by the independent compensation consultant. This is
all disclosed on page 25 of the 2009 proxy statement.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
July&nbsp;14, 2009<BR>
Page 7 of 10

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company will continue to identify the peer group of companies utilized for the annual
executive compensation analysis in future filings. If management performs its own analysis
of peer companies in the future, these peer companies will also be listed which may include
both publicly and privately held companies.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Annual Bonus, page 25</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>10.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>You state on page 26 that &#147;&#091;a&#093;ctual bonuses are determined in the discretion of
the compensation committee, based upon such individual and/or Company performance
criteria established by the compensation committee for the relevant fiscal year.&#148;
Please clarify whether the compensation committee is able to exert upward discretion,
downward discretion or both.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The award of cash bonuses is at the sole discretion of the compensation committee of the
Board of Directors. In the Company&#146;s proxy statement for 2010, we will add the following
disclosure:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>&#147;The compensation committee has full discretion to adjust target bonuses upward or downward
(or not at all), based on factors considered by the committee such as the individual&#146;s level
of performance, the individual&#146;s level of responsibilities, a peer group assessment and the
individual&#146;s total overall compensation package.&#148;</I>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>11.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your statement on page 26 with regard to the annual bonus that &#147;&#091;t&#093;he
performance determination takes into account overall operational performance, financial
personal performance, factors affecting shareholder value including growth initiatives
and the individual&#146;s performance. The determination of whether the target bonus amount
should be paid is not based on specific metrics, but rather a general assessment of how
the business performed as compared to the business plan developed for the year. ... the
compensation committee makes an assessment of the executive officer&#146;s performance
separate from the actual financial performance of the Company.&#148; Please clarify whether
there is an objective, minimum performance goal that must be satisfied in order for a
bonus to be paid, and if so, what that performance goal is.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company did not set objective or minimum performance goals that had to be satisfied in
order for a bonus to be paid in 2008. As disclosed in our proxy statement, actual bonuses
are determined in the discretion of the compensation committee.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">We will add disclosure in our 2010 proxy statement that there were no objective or minimum
performance goals utilized in 2008. If any objective or minimum performance goals are
utilized in 2009, we will disclose them in our 2010 proxy statement.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
July&nbsp;14, 2009<BR>
Page 8 of 10

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>12.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please disclose any of the quantitative or qualitative performance criteria
which are material to the compensation committee&#146;s determinations with regard to the
annual bonus. See Items </B><B>402(b)(2)(v)</B><B>-(vi) and Instruction 2 to </B><B>Item 402(b)</B><B> of
Regulation&nbsp;S-K. To the extent that you believe that disclosure of the performance
criteria would result in competitive harm such that they could be excluded properly
under Instruction 4 to </B><B>Item 402(b)</B><B> of Regulation&nbsp;S-K, please provide on a supplemental
basis a detailed explanation supporting your conclusion Please also note that to the
extent disclosure of the performance criteria would cause competitive harm, you are
required to discuss how difficult it was or will be to achieve the criteria. Please
see Instruction 4 to </B><B>Item 402(b)</B><B> of Regulation&nbsp;S-K. Also see Compliance and Disclosure
Interpretation Question 118.04. (footnote excluded)</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">As previously disclosed on page 26 of our 2009 proxy statement, the Company did not have
specific quantitative and qualitative performance criteria or pre-set formulas established
to evaluate and determine the 2008 annual bonus awards. Annual bonuses were set by the
compensation committee as discussed on page 26 of our 2009 proxy statement based on
performance considerations that took into account the Company&#146;s overall operational
performance, the Company&#146;s financial performance, factors affecting shareholder value
including growth initiatives and the individual&#146;s personal performance. The determination of
whether the target bonus amount should be paid is not based on specific metrics, but rather
a general assessment of how the business performed as compared to the business plan
developed for the year. Due to the nature of the business, financial performance alone may
not dictate or be a fair indicator of the performance of the executive officers. Conversely,
financial performance may exceed all expectations, but it could be due to outside forces in
the industry rather than true performance by an executive that exceeds expectations. In
order to take these differing impacts and related results into consideration and to assess
the executive officers&#146; performance on their own merits, the compensation committee makes an
assessment of the executive officer&#146;s performance separate from the actual financial
performance of the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company is cognizant of its disclosure obligations under Item&nbsp;402(b)(2)(v) of Regulation
S-K and, should the compensation committee consider specific items of qualitative or
quantitative performance criteria in the future, it will provide responsive disclosure. To
the extent that future executive officer bonuses are based, as they were for 2008, on an
overall assessment of corporate and individual achievements, the Company will consider
adding a description of relevant individual achievements that were considered by the
compensation committee in reaching its compensation determinations.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>13.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please explain why the compensation committee decided to pay the annual bonus
amounts that were paid with regard to the year 2008.</B></TD>
</TR>

</TABLE>
</DIV>
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
July&nbsp;14, 2009<BR>
Page 9 of 10

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We propose adding the following disclosure in our 2010 proxy statement:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>&#147;The compensation committee reviewed various factors for each named executive officer in
determining the annual bonuses to be paid for the 2008&nbsp;year. Specific factors considered in
determining bonuses for the 2008&nbsp;year included, among other things, the 2007 financial
reporting error and subsequent restatement of the Company&#146;s 2007 audited financial
statements, progress towards successful negotiations of litigation and insurance claims
related to the flood of 2007, successful continued negotiations of critical operational
agreements for the Company and operational achievements at the fertilizer facility.
Considering individual performance and involvement by the executives with regard to the
above considerations, the compensation committee made the decision to pay at less than
target for our former chief financial officer and more than target for our general counsel;
otherwise, the majority of the executives&#146; annual bonuses were at target for 2008.&#148;</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Other Forms of Compensation, page 28</U>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>14.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your statement that &#147;&#091;a&#093;s a general matter, we do not provide a
significant number of perquisites to the named executive officers.&#148; Please expand your
disclosure to identify what perquisites are provided and why.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Response:</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">We acknowledge the Staff&#146;s comment and in our proxy statement for 2010 we will revise our
disclosure to provide a clearer explanation of the very limited perquisites that the Company
offers to its named executive officers. The revised disclosure is expected to be as
follows:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>&#147;As a general matter, we do not provide a significant number of perquisites to the named
executive officers. The Company pays for portions of medical insurance and life insurance,
as well as a medical physical every three years, for the named executive officers. Two of
the named executive officers involved in direct operations at our facilities receive use of
a company vehicle. The total value of all perquisites and personal benefits is less than
$10,000 for each named executive officer.&#148;</I>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in
the filing. The Company also acknowledges that Staff comments or changes to disclosures in
response to Staff comments do not foreclose the Commission from taking any action with respect to
our filings and the Company may not assert Staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.
</DIV>


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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H. Roger Schwall<BR>
July&nbsp;14, 2009<BR>
Page 10 of 10

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Should any member of the Staff have any questions regarding our responses, or need additional
information, please do not hesitate to contact Mr.&nbsp;Ed Morgan, our Chief Financial Officer, at
281-207-3388.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="50%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Sincerely,</TD>
    <TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>

<TD align="left" valign="top"><div style="border-bottom: 1px solid #000000">/s/
John J. Lipinski</div></TD>
    <TD>&nbsp;</TD></TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">John J. Lipinski</TD>
    <TD>&nbsp;</TD></TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>James Giugliano<br>
Kimberly L. Calder<br>
W. Bradshaw Skinner<br>
Norman Gholson<br></TD>
</TR>
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->

<DIV style="margin-top: 8pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="right" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Exhibit&#160;1</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Organizational
    Structure and Related Ownership as of December&#160;31,
    2008</FONT></B>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The following chart illustrates our organizational structure and
    the organizational structure of the Partnership:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <IMG src="y78237y7823701.gif" alt="(ORGANIZATIONAL CHART)">
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=999 iwidth=456 length=60 -->



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98%"></TD>
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<TR>
    <TD valign="top">
    * </TD>
    <TD></TD>
    <TD valign="bottom">
    CVR GP, LLC, which we refer to as Fertilizer GP, is the managing
    general partner of CVR Partners, LP. As managing general
    partner, Fertilizer GP holds incentive distribution rights, or
    IDRs, which entitle it to receive increasing percentages of the
    Partnership&#146;s quarterly distributions if the Partnership
    increases its distributions above an amount specified in the
    limited partnership agreement.</TD>
</TR>

</TABLE>

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
