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<SEC-DOCUMENT>0000950123-11-008000.txt : 20110202
<SEC-HEADER>0000950123-11-008000.hdr.sgml : 20110202
<ACCEPTANCE-DATETIME>20110201185643
ACCESSION NUMBER:		0000950123-11-008000
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20110202
DATE AS OF CHANGE:		20110201

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:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-166016
		FILM NUMBER:		11564499

	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>424B3
<SEQUENCE>1
<FILENAME>y88976e424b3.htm
<DESCRIPTION>424B3
<TEXT>
<HTML>
<HEAD>
<TITLE>e424b3</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<TABLE style="color: #FF0000" width="100%" border="1" cellpadding="5"><TR><TD>
<FONT style="font-size: 9pt; font-family: Arial, Helvetica; color: #E8112D">The
information contained in this preliminary prospectus supplement
is not complete and may be changed. This preliminary prospectus
supplement and the accompanying prospectus are not an offer to
sell the shares and are not soliciting an offer to buy the
shares in any jurisdiction where the offer or sale is not
permitted.<BR>
</FONT>
</TD></TR></TABLE>

<DIV style="margin-top: 1pt; font-size: 1pt">&nbsp;</DIV>
</DIV><!-- END PAGE WIDTH -->
<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN PAGE WIDTH -->

<DIV style="margin-top: 12pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Filed Pursuant to
    Rule&#160;424(b)(3)<BR>
    Registration
    <FONT style="white-space: nowrap">No.&#160;333-166016</FONT></FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B><FONT style="color: #E8112D">Subject to Completion, dated
    February&#160;1, 2011</FONT></B>
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B><FONT style="font-size: 22pt">CVR Energy, Inc.</FONT></B>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <IMG src="y88976y8897600.gif" alt="(CVR ENERGY LOGO)"><B><FONT style="font-size: 22pt">
    </FONT></B>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="100%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B><FONT style="font-size: 18pt">15,000,000&#160;Shares</FONT></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B><FONT style="font-size: 16pt">Common Stock</FONT></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    &nbsp;
</TD>
</TR>
</TABLE>

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

</DIV>

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

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="93%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 9pt">
<TD colspan="5" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD colspan="5" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    The selling stockholders named in this prospectus supplement are
    offering 15,000,000&#160;shares of our common stock. We will not
    receive any proceeds from the sale of our common stock by the
    selling stockholders.
</TD>
</TR>
<TR valign="bottom" style="line-height: 15pt">
<TD colspan="5" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD colspan="5" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    Our common stock, par value $0.01 per share, is listed on the
    New York Stock Exchange under the symbol &#147;CVI.&#148; As of
    January&#160;31, 2011, the closing price of our common stock was
    $17.32&#160;per share.
</TD>
</TR>
<TR valign="bottom" style="line-height: 15pt">
<TD colspan="5" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD colspan="5" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B><FONT style="font-size: 12pt">Investing in our common stock
    involves risks. You should carefully consider all of the
    information set forth in and incorporated by reference in this
    prospectus supplement, including the risk factors described
    under the caption &#147;Risk Factors&#148; in this prospectus
    supplement and in the periodic reports we file with the
    Securities and Exchange Commission (the &#147;SEC&#148;), as
    well as the risk factors and other information in the
    accompanying prospectus and any documents we incorporate by
    reference herein, before deciding to invest in our common stock.
    See &#147;Incorporation By Reference.&#148;</FONT></B>
</TD>
</TR>
<TR valign="bottom" style="line-height: 15pt">
<TD colspan="5" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD colspan="5" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B>Neither the Securities and Exchange Commission nor any state
    securities commission has approved or disapproved of these
    securities or passed upon the adequacy or accuracy of this
    prospectus supplement. Any representation to the contrary is a
    criminal offense.</B>
</TD>
</TR>
</TABLE>

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

</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

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

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="83%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
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<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Per Share</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Total</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Public offering price
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#160;&#160;&#160;&#160;&#160;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#160;&#160;&#160;&#160;&#160;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Underwriting discount
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Proceeds to the selling stockholders
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

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

</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="93%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
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<TR valign="bottom" style="line-height: 9pt">
<TD colspan="5">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD colspan="5" valign="bottom">
    To the extent that the underwriters sell more than
    15,000,000&#160;shares of common stock, the underwriters have
    the option to purchase up to an additional 2,250,000&#160;shares
    of common stock from certain of the selling stockholders at the
    public offering price less the underwriting discount. We will
    not receive any of the proceeds from the sale of shares by the
    selling stockholders pursuant to any exercise of the
    underwriters&#146; option to purchase additional shares.
</TD>
</TR>
<TR valign="bottom" style="line-height: 9pt">
<TD colspan="5">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD colspan="5" valign="bottom">
    The underwriters expect to deliver the shares against payment in
    New York, New York
    on&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;,
    2011.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
    &nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

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

</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <I>Joint Book-Running Managers</I>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="33%"></TD>
    <TD width="33%"></TD>
    <TD width="33%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">    <B><FONT style="font-size: 13pt; font-family: Arial, Helvetica">Goldman,
    Sachs &#038; Co.</FONT></B></TD>
    <TD nowrap align="center">    <B><FONT style="font-size: 13pt; font-family: Arial, Helvetica">
    Deutsche Bank Securities</FONT></B></TD>
    <TD nowrap align="right">    <B><FONT style="font-size: 13pt; font-family: Arial, Helvetica">
    Credit Suisse</FONT></B></TD>
</TR>

</TABLE>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 17%; border-bottom: 1pt solid #000000"></CENTER>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Prospectus Supplement dated February&#160;&#160;&#160;, 2011<BR>
    (To Prospectus dated July&#160;1, 2010)
</DIV>
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->
</DIV><!-- END PAGE WIDTH -->
<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This document is in two parts. The first part is this prospectus
    supplement, which adds, updates and changes information
    contained in the accompanying prospectus and the information
    incorporated by reference. The second part is the accompanying
    prospectus, which gives more general information, some of which
    may not apply to this offering of shares of common stock. To the
    extent the information contained in this prospectus supplement
    differs or varies from the information contained in the
    accompanying prospectus or any document incorporated by
    reference, the information in this prospectus supplement shall
    control.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    At varying places in this prospectus supplement and the
    accompanying prospectus, we refer you to other sections of the
    documents for additional information by indicating the caption
    heading of the other sections. The page on which each principal
    caption included in this prospectus supplement and the
    accompanying prospectus can be found is listed in the Table of
    Contents on the back cover page of this prospectus supplement.
    All cross-references in this prospectus supplement are to
    captions contained in this prospectus supplement and not in the
    accompanying prospectus, unless otherwise stated.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    No dealer, sales person or other person is authorized to give
    any information or to represent anything not contained in this
    prospectus supplement or the accompanying prospectus. You must
    not rely on any unauthorized information or representations. The
    selling stockholders are offering to sell, and seeking offers to
    buy, shares of our common stock only where those offers and
    sales are permitted.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In this prospectus supplement, all references to the
    &#147;Company,&#148; &#147;CVR Energy,&#148; &#147;we,&#148;
    &#147;us&#148; and &#147;our&#148; refer to CVR Energy, Inc., a
    Delaware corporation, and its consolidated subsidiaries, and all
    references to the &#147;nitrogen fertilizer business&#148; and
    the &#147;Partnership&#148; refer to CVR Partners, LP, a
    Delaware limited partnership that owns and operates our nitrogen
    fertilizer facility, unless the context otherwise requires or
    where otherwise indicated. The Company currently owns all of the
    interests in the Partnership other than the managing general
    partner interest and associated incentive distribution rights.
</DIV>
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<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    i
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<A name='Y88976301'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">CVR ENERGY,
    INC.</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We are an independent refiner and marketer of high value
    transportation fuels and, through CVR Partners, LP (the
    &#147;Partnership&#148;), a limited partnership, a producer of
    ammonia and urea ammonia nitrate, or UAN, fertilizers. We are
    one of only eight petroleum refiners and marketers located
    within the mid-continent region (Kansas, Oklahoma, Missouri,
    Nebraska and Iowa). The nitrogen fertilizer business operates
    the only nitrogen fertilizer production facility in North
    America that uses a petroleum coke, or pet coke, gasification
    process to produce nitrogen fertilizer.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our petroleum business includes a 115,000&#160;barrel per day,
    or bpd, complex full coking medium-sour crude refinery in
    Coffeyville, Kansas. In addition, our supporting businesses
    include (1)&#160;a crude oil gathering system with a capacity of
    approximately 35,000 bpd serving Kansas, Oklahoma, western
    Missouri, and southwestern Nebraska, (2)&#160;a 145,000&#160;bpd
    pipeline system that transports crude oil from Caney, Kansas to
    our refinery with 1.2 million barrels of associated
    company-owned storage tanks and an additional 2.7 million
    barrels of leased storage capacity located at Cushing, Oklahoma,
    (3)&#160;a rack marketing division supplying product through
    tanker trucks for distribution directly to customers located in
    close geographic proximity to Coffeyville and Phillipsburg and
    to customers at throughput terminals on refined products
    distribution systems run by Magellan Midstream Partners, L.P.
    and NuStar Energy, LP and (4)&#160;storage and terminal
    facilities for asphalt and refined fuels in Phillipsburg,
    Kansas. Our refinery is situated approximately 100&#160;miles
    from Cushing, Oklahoma, one of the largest crude oil trading and
    storage hubs in the United States, served by numerous pipelines
    from locations including the U.S.&#160;Gulf Coast and Canada,
    providing us with access to virtually any crude oil variety in
    the world capable of being transported by pipeline.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business consists of a nitrogen
    fertilizer facility in Coffeyville, Kansas that is the only
    operation in North America that uses a pet coke gasification
    process to produce nitrogen fertilizer. The nitrogen fertilizer
    manufacturing facility includes a 1,225
    <FONT style="white-space: nowrap">ton-per-day</FONT>
    ammonia unit, a 2,025
    <FONT style="white-space: nowrap">ton-per-day</FONT>
    UAN unit and a gasifier complex having a capacity of
    approximately 84&#160;million standard cubic feet per day. The
    nitrogen fertilizer business&#146; gasifier is a dual-train
    facility, with each gasifier able to function independently of
    the other, thereby providing redundancy and improving its
    reliability. By using pet coke (a coal-like substance that is
    produced during the refining process) as the primary raw
    material feedstock instead of natural gas, the nitrogen
    fertilizer business has historically been the lowest cost
    producer and marketer of ammonia and UAN fertilizers in North
    America. A majority of the ammonia produced by the nitrogen
    fertilizer plant is further upgraded to UAN fertilizer, an
    aqueous solution of urea and ammonium nitrate used as a
    fertilizer which has historically commanded a price premium over
    ammonia. During the last five years, over 70% of the pet coke
    utilized by the fertilizer plant was produced and supplied by
    our crude oil refinery.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    As a result of the common stock offering that closed on
    November&#160;24, 2010, we ceased to be a &#147;controlled
    company&#148; under New&#160;York Stock Exchange rules because
    our sponsors collectively owned less than 50% of our common
    stock. As a result, in accordance with NYSE rules, we will be
    required to have a majority of independent directors no later
    than November&#160;24, 2011. In addition, following this
    offering the funds associated with Kelso &#038; Company, L.P.,
    or the Kelso Funds, will beneficially own less than 20% of our
    outstanding shares of common stock. As a result, the Kelso Funds
    will have the right to nominate only one director (compared to
    two directors which they currently nominate).
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    CVR Energy, Inc. was incorporated in Delaware in September 2006.
    Our principal executive offices are located at 2277 Plaza Drive,
    Suite&#160;500, Sugar Land, Texas 77479, and our telephone
    number is
    <FONT style="white-space: nowrap">(281)&#160;207-3200.</FONT>
</DIV>
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    <BR>
    S-1
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<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y88976313'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">RECENT
    DEVELOPMENTS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><FONT style="font-family: Arial, Helvetica">Estimated Fourth
    Quarter and Full Year 2010 Results</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Based on preliminary data, we estimate that net sales, operating
    income, and total throughput at our refinery and production at
    the nitrogen fertilizer plant for the fourth quarter and year
    ended December&#160;31, 2010 were as follows:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that net sales for the fourth quarter ended
    December&#160;31, 2010 were between $1,050.0&#160;million and
    $1,200.0&#160;million (compared to net sales of
    $921.9&#160;million for the fourth quarter ended
    December&#160;31, 2009).
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that net sales for the year ended December&#160;31,
    2010 were between $3,980.0&#160;million and
    $4,130.0&#160;million (compared to net sales of
    $3,136.3&#160;million for the year ended December&#160;31, 2009).
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that operating income for the fourth quarter ended
    December&#160;31, 2010 was between $32.0&#160;million and
    $38.0&#160;million (compared to operating income of
    $19.6&#160;million for the fourth quarter ended
    December&#160;31, 2009).
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that operating income for the year ended
    December&#160;31, 2010 was between $90.0&#160;million and
    $96.0&#160;million (compared to operating income of
    $208.2&#160;million for the year ended December&#160;31, 2009).
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that total average throughput (crude oil and all
    other feedstocks and blendstocks) for the fourth quarter ended
    December&#160;31, 2010 was approximately 130,000 barrels per
    day, or bpd (compared to total average throughput of
    125,966&#160;bpd for the fourth quarter ended December&#160;31,
    2009).
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that total average throughput for the year ended
    December&#160;31, 2010 was approximately 123,000 bpd (compared
    to total average throughput of 120,239 bpd for the year ended
    December&#160;31, 2009).
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that the nitrogen fertilizer plant produced
    69,900&#160;tons of ammonia during the fourth quarter ended
    December&#160;31, 2010, of which 37,700&#160;net tons were
    available for sale, and the rest was upgraded to
    77,800&#160;tons of UAN.  During the fourth quarter ended
    December&#160;31, 2009, the plant produced 111,800&#160;tons of
    ammonia, of which 39,300&#160;net tons were available for sale,
    and the rest was upgraded to 176,600&#160;tons of UAN.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that the nitrogen fertilizer plant produced
    392,700&#160;tons of ammonia for the year ended
    December&#160;31, 2010, of which 155,600&#160;net tons were
    available for sale, and the rest was upgraded to
    578,200&#160;tons of UAN.  For the year ended December&#160;31,
    2009, the plant produced 435,200&#160;tons of ammonia, of which
    156,600&#160;net tons were available for sale, and the rest was
    upgraded to 677,700&#160;tons of UAN.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Additionally, we estimate that the results as estimated above
    were unfavorably impacted by share-based compensation expense
    for 2010 as follows:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that share-based compensation expense on a pre-tax
    basis for the fourth quarter ended December&#160;31, 2010 was
    between $26.5&#160;million and $30.0&#160;million (compared to a
    reversal of share-based compensation expense on a pre-tax basis
    of $16.6&#160;million for the fourth quarter ended
    December&#160;31, 2009).
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that share-based compensation expense on a pre-tax
    basis for the year ended December&#160;31, 2010 was between
    $35.0&#160;million and $38.5&#160;million (compared to
    share-based compensation expense on a pre-tax basis of
    $8.8&#160;million for the year ended December&#160;31, 2009).
</TD>
</TR>

</TABLE>
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    <BR>
    S-2
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We believe our use of
    <FONT style="white-space: nowrap">first-in/first-out</FONT>
    (FIFO) accounting impacted the results estimated above as
    follows:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that FIFO accounting had a favorable impact on our
    operating income on a pre-tax basis of between
    $28.0&#160;million and $31.0&#160;million for the fourth quarter
    ended December&#160;31, 2010 (compared to a favorable impact of
    $20.5&#160;million for the fourth quarter ended
    December&#160;31, 2009).
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    We estimate that FIFO accounting had a favorable impact on our
    operating income on a pre-tax basis of between
    $30.0&#160;million and $33.0&#160;million for the full year
    ended December&#160;31, 2010 (compared to a favorable impact of
    $67.9&#160;million for the year ended December&#160;31, 2009).
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Because our financial statements for the fourth quarter ended
    December&#160;31, 2010 and the year ended December&#160;31, 2010
    are not yet available, the fourth quarter and full year
    estimates included above are preliminary, unaudited, subject to
    completion, reflect our current best estimates and may be
    revised as a result of management&#146;s further review of our
    results. During the course of the preparation of our
    consolidated annual financial statements and related notes, we
    may identify items that would require us to make material
    adjustments to the preliminary financial information presented
    above.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Partnership
    Registration Statement</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    On December&#160;20, 2011, the Partnership filed a registration
    statement on
    <FONT style="white-space: nowrap">Form&#160;S-1</FONT>
    (the &#147;Partnership Registration Statement&#148;) to effect
    an initial public offering of its common units representing
    limited partner interests. The aggregate amount to be raised in
    the offering has not yet been determined. The initial public
    offering is subject to numerous conditions, including, without
    limitation, market conditions, pricing, regulatory approvals
    (including clearance from the SEC), compliance with contractual
    obligations, and reaching agreements with underwriters and
    lenders. Accordingly, the initial public offering may not occur
    on the terms described in the Partnership Registration Statement
    or at all. The Partnership Registration Statement is currently
    under review by the SEC; any comments issued by the SEC could be
    material and could require the Partnership to make material
    changes to the disclosures contained in the Registration
    Statement. This description does not constitute an offer to sell
    or the solicitation of an offer to buy common units of the
    Partnership. A registration statement relating to the common
    units of the Partnership has been filed with the SEC but has not
    yet become effective. Common units of the Partnership may not be
    sold nor may offers be accepted prior to the time the
    Partnership Registration Statement becomes effective.
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><FONT style="font-family: Arial, Helvetica">UAN
    Expansion</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business has determined to move forward
    with an expansion of the nitrogen fertilizer plant that is
    designed to increase UAN production capacity by 400,000 tons per
    year. The expansion plan approved by the Partnership is expected
    to cost approximately $135&#160;million (of which approximately
    $31&#160;million had been spent as of December&#160;31, 2010)
    and is expected to take 18 to 24&#160;months to complete. The
    nitrogen fertilizer business intends to fund the expansion with
    a portion of the net proceeds from its initial public offering
    and term loan borrowings. The UAN expansion is conditioned on
    and subject to consummation of the Partnership&#146;s initial
    public offering.
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><FONT style="font-family: Arial, Helvetica">General Partner
    Repurchase</FONT></B>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The Partnership&#146;s general partner has agreed to sell the
    Partnership&#146;s incentive distribution rights (the
    &#147;IDRs&#148;) back to the Partnership for $26.0&#160;million
    in cash. In connection with this sale, the Partnership will
    extinguish such IDRs, and the current owner of the
    Partnership&#146;s general partner will sell the general partner
    to Coffeyville Resources, LLC, a subsidiary of the
</DIV>
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    <BR>
    S-3
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Company, for nominal consideration. The consummation of these
    transactions is conditioned on the consummation of the
    Partnership&#146;s initial public offering.
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><FONT style="font-family: Arial, Helvetica">Credit
    Facility</FONT></B>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The Partnership is currently in discussions with potential
    lenders with respect to a new credit facility, including a
    $125.0&#160;million term loan and a $25.0&#160;million revolving
    credit facility. The size, maturity and other terms of the
    Partnership&#146;s credit facility are currently under
    discussion and are subject to numerous conditions, including
    market conditions, negotiation of satisfactory agreements with
    potential lenders and consummation of the Partnership&#146;s
    initial public offering.
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><FONT style="font-family: Arial, Helvetica">UAN
    Vessel</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    On September&#160;30, 2010, the nitrogen fertilizer plant
    experienced an interruption in operations due to a rupture of a
    high-pressure UAN vessel. All operations at the nitrogen
    fertilizer facility were immediately shut down. No one was
    injured in the incident.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer facility had previously scheduled a
    major turnaround to begin on October&#160;5, 2010. To minimize
    disruption and impact to the production schedule, the turnaround
    was accelerated. The turnaround was completed on
    October&#160;29, 2010 with the gasification and ammonia units in
    operation. The fertilizer facility restarted production of UAN
    on November&#160;16, 2010, but repairs continue to be completed
    on the UAN unit due to the incident.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We currently estimate that the costs associated with the repair
    of damage caused by the incident are approximately
    $10.0&#160;million to $11.0&#160;million. Repairs were
    substantially completed by December&#160;31, 2010, and we
    anticipate that substantially all of the repair costs in excess
    of a $2.5&#160;million deductible will be covered by insurance.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Fertilizer Plant
    Property Taxes</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer plant received a
    <FONT style="white-space: nowrap">10-year</FONT> tax
    abatement from Montgomery County, Kansas in connection with its
    construction that expired on December&#160;31, 2007. In
    connection with the expiration of the abatement, the county
    reassessed the nitrogen fertilizer plant and classified the
    nitrogen fertilizer plant as almost entirely real property
    instead of almost entirely personal property. The reassessment
    has resulted in an increase to our annual property tax liability
    for the plant by an average of approximately $10.7&#160;million
    per year for the years ended December&#160;31, 2008 and
    December&#160;31, 2009, and is anticipated to result in an
    increase of approximately $11.7&#160;million for the year ending
    December&#160;31, 2010. We do not agree with the county&#146;s
    classification of the nitrogen fertilizer plant and are
    currently disputing it before the Kansas Court of Tax Appeals,
    or COTA. However, we have fully accrued for the property tax the
    county claims we owe for the years ended December&#160;31, 2008,
    2009, and 2010, all of which are reflected as a direct operating
    expense in our financial statements, and have made all cash
    payments due through December&#160;31, 2010 (the second half of
    the payment in respect of amounts owed for the 2010 fiscal year
    will be paid when due in May 2011).
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    An evidentiary hearing before COTA is currently scheduled during
    the first quarter of 2011 regarding our property tax claims for
    the year ended December&#160;31, 2008. Assuming the hearing
    takes place during the first quarter of 2011, we believe COTA is
    likely to issue a ruling sometime during 2011. However, the
    timing of a ruling in the case is uncertain, and there can be no
    assurance we will receive a ruling in 2011. If we are successful
    in having the nitrogen fertilizer plant reclassified as personal
    property, in whole or in part, a portion of the accrued and paid
    expenses would be refunded, which could have a material positive
    effect on our results of operations. If we are not successful in
    having the nitrogen fertilizer plant reclassified as personal
    property, in whole or in part, we expect that we will pay taxes
    at or below the elevated rates described above.
</DIV>
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    <BR>
    S-4
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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    <B><FONT style="font-family: Arial, Helvetica">November 2010
    Secondary Offering</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    On November&#160;24, 2010, Coffeyville Acquisition LLC,
    Coffeyville Acquisition&#160;II LLC and John J. Lipinski, our
    chief executive officer, closed an offering of
    18,000,000&#160;shares of our common stock at a public offering
    price of $10.75 per share. Deutsche Bank Securities Inc. and
    Goldman, Sachs&#160;&#038; Co. served as the joint book-running
    managers for the offering. Coffeyville Acquisition LLC and
    Coffeyville Acquisition&#160;II LLC distributed the proceeds of
    the November 2010 offering to their members (which include our
    sponsors and management members) and we made payments to
    management members pursuant to our Phantom Unit Plans. For
    disclosure of these payments, see &#147;Selling
    Stockholders&#148;.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">ABL Credit
    Facility</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We are currently in discussion with potential lenders to replace
    our existing credit facility with a $250.0&#160;million
    <FONT style="white-space: nowrap">asset-based</FONT>
    revolving credit facility. The terms of the new credit facility
    remain under discussion and entry into an agreement remains
    subject to numerous factors, including market conditions and
    negotiation of satisfactory agreements with potential lenders.
    There can be no assurance that we will be able to enter into the
    new credit facility on satisfactory terms or at&#160;all.
</DIV>
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    <BR>
    S-5
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y88976302'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">RISK
    FACTORS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Investing in our common stock involves risks. You should
    carefully consider the &#147;Risk Factors&#148; set forth in our
    Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the fiscal year ended December&#160;31, 2009 and our
    Quarterly Reports on Form 10-Q for the fiscal quarters ended
    March&#160;31, 2010, June&#160;30, 2010 and September&#160;30,
    2010, which are incorporated by reference into this prospectus
    supplement and the accompanying prospectus, the updated risk
    factors attached to this prospectus supplement as Annex&#160;A,
    as well as other risk factors described under the caption
    &#147;Risk Factors&#148; in any documents we incorporate by
    reference into this prospectus supplement, before deciding to
    invest in any of our securities. See &#147;Incorporation By
    Reference.&#148;
</DIV>
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    <BR>
    S-6
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y88976303'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">CAUTIONARY
    NOTE&#160;REGARDING FORWARD-LOOKING STATEMENTS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This prospectus supplement contains forward-looking statements.
    We claim the protection of the safe harbor for forward-looking
    statements provided in the Private Securities Litigation Reform
    Act of 1995, Section&#160;27A of the Securities Act of 1933, as
    amended (the &#147;Securities Act&#148;) and Section&#160;21E of
    the Securities Exchange Act of 1934, as amended (the
    &#147;Exchange Act&#148;). Statements that are predictive in
    nature, that depend upon or refer to future events or conditions
    or that include the words &#147;believe,&#148;
    &#147;expect,&#148; &#147;anticipate,&#148; &#147;intend,&#148;
    &#147;estimate&#148; and other expressions that are predictions
    of or indicate future events and trends and that do not relate
    to historical matters identify forward-looking statements. Our
    forward-looking statements include statements about our business
    strategy, our industry, our future profitability, our expected
    capital expenditures and the impact of such expenditures on our
    performance, the costs of operating as a public company, our
    capital programs and environmental expenditures. These
    statements involve known and unknown risks, uncertainties and
    other factors, including the factors described under &#147;Risk
    Factors,&#148; that may cause our actual results and performance
    to be materially different from any future results or
    performance expressed or implied by these forward-looking
    statements. Such risks and uncertainties include, among other
    things:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    volatile margins in the refining industry;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    exposure to the risks associated with volatile crude prices;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the availability of adequate cash and other sources of liquidity
    for our capital needs;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    disruption of our ability to obtain an adequate supply of crude
    oil;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    interruption of the pipelines supplying feedstock and in the
    distribution of our products;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    competition in the petroleum and nitrogen fertilizer businesses;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    capital expenditures and potential liabilities arising from
    environmental laws and regulations;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    an inability to obtain or renew permits;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    changes in our credit profile;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the nitrogen fertilizer business&#146; largely fixed costs and
    the potential decline in the price of natural gas, which is the
    main resource used by the nitrogen fertilizer business&#146;
    competitors;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the cyclical and volatile nature of the nitrogen fertilizer
    business;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    adverse weather conditions, including potential floods and other
    natural disasters;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the supply and price levels of essential raw materials;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the volatile nature of ammonia, potential liability for
    accidents involving ammonia that cause interruption to our
    business, severe damage to property or injury to the environment
    and human health and potential increased costs relating to
    transport of ammonia;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the dependence of the nitrogen fertilizer operations on a few
    third-party suppliers, including providers of transportation
    services and equipment;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the potential loss of the nitrogen fertilizer business&#146;
    transportation cost advantage over its competitors;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    dependence on significant customers;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    existing and proposed environmental laws and regulations,
    including those related to climate change, alternative energy or
    fuel sources, and the end-use and application of fertilizers;
</TD>
</TR>

</TABLE>
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    <BR>
    S-7
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    refinery and nitrogen fertilizer facility operating hazards and
    interruptions, including unscheduled maintenance or downtime,
    and the availability of adequate insurance coverage;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the success of our acquisition and expansion strategies;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our significant indebtedness;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    potential shortages of skilled labor or losses of key personnel;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    there can be no assurance that the Partnership&#146;s initial
    public offering will be consummated and, if consummated, as to
    the size or terms thereof;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    assuming the Partnership&#146;s initial public offering is
    consummated, our limited partner interests will be reduced and
    our rights to distributions from the Partnership will be
    materially adversely affected; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    potential disruptions in the global or U.S. capital and credit
    markets.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    You should not place undue reliance on our forward-looking
    statements. Although forward-looking statements reflect our good
    faith beliefs at the time made, reliance should not be placed on
    forward-looking statements because they involve known and
    unknown risks, uncertainties and other factors, which may cause
    our actual results, performance or achievements to differ
    materially from anticipated future results, performance or
    achievements expressed or implied by such forward-looking
    statements. We undertake no obligation to publicly update or
    revise any forward-looking statement, whether as a result of new
    information, future events, changed circumstances or otherwise.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This list of factors is illustrative, but by no means
    exhaustive. Accordingly, all forward-looking statements should
    be evaluated with the understanding of their inherent
    uncertainty. You are advised to consult any further disclosures
    we make on related subjects in the reports we file with the SEC
    pursuant to Sections&#160;13(a), 13(c), 14, or 15(d) of the
    Exchange Act.
</DIV>
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    <BR>
    S-8
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y88976304'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">USE OF
    PROCEEDS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We will not receive any proceeds from the sale of shares of our
    common stock by the selling stockholders identified in this
    prospectus supplement. The selling stockholders will receive all
    of the net proceeds from the sale of their shares of our common
    stock. See &#147;Selling Stockholders.&#148;
</DIV>
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    <BR>
    S-9
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y88976305'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">SELLING
    STOCKHOLDERS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This prospectus supplement has been filed pursuant to
    registration rights granted to the selling stockholders in
    connection with our initial public offering in order to permit
    the selling stockholders to resell to the public shares of our
    common stock, as well as any common stock that we may issue or
    may be issuable by reason of any stock split, stock dividend or
    similar transaction involving these shares. Under the terms of
    the registration rights agreement between us and the selling
    stockholders named herein, we will pay all expenses of the
    registration of their shares of our common stock, including SEC
    filings fees, except that the selling stockholders will pay all
    underwriting discounts and selling commissions.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The table below sets forth certain information known to us,
    based upon written representations from the selling
    stockholders, with respect to the beneficial ownership of the
    shares of our common stock held by the selling stockholders as
    of January&#160;28, 2011.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Based on information provided to us, the selling stockholders
    did not purchase shares of our common stock outside the ordinary
    course of business or, at the time of their acquisition of
    shares of our common stock, did not have any agreements,
    understandings or arrangements with any other persons, directly
    or indirectly, to dispose of the shares.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In the table below, the percentage of shares beneficially owned
    is based on 87,782,963 shares of our common stock outstanding as
    of January&#160;28, 2011 (which includes 1,369,182 restricted
    shares). Beneficial ownership is determined under the rules of
    the SEC and generally includes voting or investment power with
    respect to securities. Unless indicated below, to our knowledge,
    the persons and entities named in the table have sole voting and
    sole investment power with respect to all shares beneficially
    owned, subject to community property laws where applicable.
    Shares of our common stock subject to options that are currently
    exercisable or exercisable within 60&#160;days of the date of
    this prospectus supplement are deemed to be outstanding and to
    be beneficially owned by the person holding such options for the
    purpose of computing the percentage ownership of that person but
    are not treated as outstanding for the purpose of computing the
    percentage ownership of any other person. Except as otherwise
    indicated, the business address for each of our beneficial
    owners is
    <FONT style="white-space: nowrap">c/o&#160;CVR</FONT>
    Energy, Inc., 2277 Plaza Drive, Suite&#160;500, Sugar Land,
    Texas 77479.
</DIV>



<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="44%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom">
    <B>Shares Beneficially<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom">
    <B>Shares Beneficially<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom">
    <B>Owned<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom">
    <B>Owned<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <B>Beneficial Owner<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Prior to the Offering</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>After the Offering&#134;</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name and Address</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Number</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Percent</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Offered&#134;</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Number</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Percent</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Coffeyville Acquisition LLC&#160;(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    19,747,202
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22.5%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,496,964
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    11,250,238
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Kelso Investment Associates VII, L.P.&#160;(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    19,747,202
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22.5%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,496,964
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    11,250,238
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 19pt">
    320 Park Avenue, 24th Floor<BR>
    New York, New York 10022
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    KEP VI, LLC (1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    19,747,202
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22.5%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,496,964
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    11,250,238
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Coffeyville Acquisition&#160;II LLC&#160;(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,113,254
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#160;&#160;&#160;&#160;&#160;17.2%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6,503,036
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,610,218
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    The Goldman Sachs Group, Inc.&#160;(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,121,607
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17.2%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6,503,036
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,618,571
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 19pt">
    200 West Street<BR>
    New York, New York 10282
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Scott L. Lebovitz&#160;(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,121,607
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17.2%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6,503,036
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,618,571
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    George E. Matelich&#160;(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    19,747,202
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22.5%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,496,964
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    11,250,238
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Stanley de J. Osborne&#160;(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    19,747,202
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22.5%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,496,964
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    11,250,238
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
</TABLE>

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

</DIV>

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

<DIV style="font-size: 0pt; margin-left: 0%; width: 10%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD valign="top">
    <FONT style="font-size: 8pt">&#160;*
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">Less than 1%.
    </FONT></TD>
</TR>

<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    <FONT style="font-size: 8pt">&#160;&#134;
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">Coffeyville Acquisition LLC and
    Coffeyville Acquisition II LLC have granted the underwriters the
    option to purchase from them, on a pro rata basis, an aggregate
    of 2,250,000&#160;additional shares. If the option to purchase
    additional shares were exercised in full, after the offering
    Coffeyville Acquisition LLC would own 9,975,694&#160;shares, or
    11.4%, of our common stock, and Coffeyville Acquisition&#160;II
    LLC would own 7,634,762&#160;shares, or 8.7%, of our common
    stock.
    </FONT></TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    S-10
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt">(1)
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">Coffeyville Acquisition LLC
    directly owns 19,747,202&#160;shares of common stock. Kelso
    Investment Associates VII, L.P. (&#147;KIA VII&#148;), a
    Delaware limited partnership, owns a number of common units in
    Coffeyville Acquisition LLC that corresponds to
    15,427,860&#160;shares of common stock of which
    6,638,407&#160;shares may be deemed to be offered for sale
    pursuant to this prospectus supplement, with
    8,789,453&#160;shares of common stock deemed to be beneficially
    owned after the offering and KEP VI, LLC (&#147;KEP VI&#148; and
    together with KIA VII, the &#147;Kelso Funds&#148;), a Delaware
    limited liability company, owns a number of common units in
    Coffeyville Acquisition LLC that corresponds to
    3,820,232&#160;shares of common stock of which
    1,643,796&#160;shares may be deemed to be offered for sale
    pursuant to this prospectus supplement, with
    2,176,436&#160;shares of common stock deemed to be beneficially
    owned after the offering. The Kelso Funds may be deemed to
    beneficially own indirectly, in the aggregate, all of the common
    stock of the Company owned by Coffeyville Acquisition LLC
    because the Kelso Funds control Coffeyville Acquisition LLC and
    have the power to vote or dispose of the common stock of the
    Company owned by Coffeyville Acquisition LLC. KIA VII and KEP
    VI, due to their common control, could be deemed to beneficially
    own each of the other&#146;s shares but each disclaims such
    beneficial ownership. Messrs.&#160;Nickell, Wall, Matelich,
    Goldberg, Bynum, Wahrhaftig, Berney, Loverro, Connors, Osborne
    and Moore (the &#147;Kelso Individuals&#148;) may be deemed to
    share beneficial ownership of shares of common stock owned of
    record or beneficially owned by KIA VII, KEP VI and Coffeyville
    Acquisition LLC by virtue of their status as managing members of
    KEP VI and of Kelso GP VII, LLC, a Delaware limited liability
    company, the principal business of which is serving as the
    general partner of Kelso GP VII, L.P., a Delaware limited
    partnership, the principal business of which is serving as the
    general partner of KIA VII. Each of the Kelso Individuals share
    investment and voting power with respect to the ownership
    interests owned by KIA VII, KEP VI and Coffeyville Acquisition
    LLC but disclaim beneficial ownership of such interests.
    Mr.&#160;Collins may be deemed to share beneficial ownership of
    shares of common stock owned of record or beneficially owned by
    KEP VI and Coffeyville Acquisition LLC by virtue of his status
    as a managing member of KEP VI. Mr.&#160;Collins shares
    investment and voting power with the Kelso Individuals with
    respect to ownership interests owned by KEP VI and Coffeyville
    Acquisition LLC but disclaims beneficial ownership of such
    interests.
    </FONT></TD>
</TR>

<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt">(2)
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">Coffeyville Acquisition&#160;II LLC
    directly owns 15,113,254&#160;shares of common stock. GS Capital
    Partners V Fund, L.P., GS Capital Partners V Offshore Fund,
    L.P., GS Capital Partners V GmbH&#160;&#038; Co. KG and GS
    Capital Partners V Institutional, L.P. (collectively, the
    &#147;Goldman Sachs Funds&#148;) are members of Coffeyville
    Acquisition&#160;II LLC and own common units of Coffeyville
    Acquisition&#160;II LLC. The Goldman Sachs Funds&#146; common
    units in Coffeyville Acquisition&#160;II LLC correspond to
    14,965,433&#160;shares of common stock. The Goldman Sachs Group,
    Inc. and Goldman, Sachs&#160;&#038; Co. may be deemed to
    beneficially own indirectly, in the aggregate, all of the common
    stock owned by Coffeyville Acquisition&#160;II LLC through the
    Goldman Sachs Funds because (i)&#160;affiliates of Goldman,
    Sachs&#160;&#038; Co. and The Goldman Sachs Group, Inc. are the
    general partner, managing general partner, managing partner,
    managing member or member of the Goldman Sachs Funds and
    (ii)&#160;the Goldman Sachs Funds control Coffeyville
    Acquisition&#160;II LLC and have the power to vote or dispose of
    the common stock of the Company owned by Coffeyville
    Acquisition&#160;II LLC. Goldman, Sachs&#160;&#038; Co. is a
    direct and indirect wholly-owned subsidiary of The Goldman Sachs
    Group, Inc. Goldman, Sachs&#160;&#038; Co. is the investment
    manager of certain of the Goldman Sachs Funds. Shares that may
    be deemed to be beneficially owned by the Goldman Sachs Funds
    consist of: (1)&#160;7,880,200&#160;shares of common stock that
    may be deemed to be beneficially owned by GS Capital Partners V
    Fund, L.P. and its general partner, GSCP V Advisors, L.L.C., of
    which 3,390,747&#160;shares may be deemed to be offered for sale
    pursuant to this prospectus supplement, with
    4,489,453&#160;shares of common stock deemed to be beneficially
    owned after the offering, (2)&#160;4,070,583&#160;shares of
    common stock that may be deemed to be beneficially owned by GS
    Capital Partners V Offshore Fund, L.P. and its general partner,
    GSCP V Offshore Advisors, L.L.C., of which 1,751,519&#160;shares
    may be deemed to be offered for sale pursuant to this prospectus
    supplement, with 2,319,064&#160;shares deemed to be beneficially
    owned after the offering, (3)&#160;2,702,230&#160;shares of
    common stock that may be deemed to be beneficially owned by GS
    Capital Partners V Institutional, L.P. and its general partner,
    GSCP V Advisors, L.L.C., of which 1,162,734&#160;shares may be
    deemed to be offered for sale pursuant to this prospectus
    supplement, with 1,539,496&#160;shares deemed to be beneficially
    owned after the offering, and (4)&#160;312,422&#160;shares of
    common stock that may be deemed to be beneficially owned by GS
    Capital Partners V GmbH&#160;&#038; Co. KG and its general
    partner, Goldman, Sachs Management GP GmbH, of which
    134,431&#160;shares may be deemed to be offered for sale
    pursuant to this prospectus supplement, with 177,991&#160;shares
    deemed to be beneficially owned after the offering. In addition,
    Goldman, Sachs&#160;&#038; Co. directly owns 8,353&#160;shares
    of common stock. The Goldman Sachs Group, Inc. may be deemed to
    beneficially own indirectly the 8,353&#160;shares of common
    stock owned by Goldman, Sachs&#160;&#038; Co. In addition, the
    Goldman Sachs Funds may be deemed to beneficially own the shares
    of common stock owned by Coffeyville Acquisition&#160;II LLC,
    and The Goldman Sachs Group, Inc. and Goldman, Sachs&#160;&#038;
    Co. may be deemed to beneficially own indirectly, in the
    aggregate, all of the common stock owned by Coffeyville
    Acquisition&#160;II LLC through the Goldman Sachs Funds.
    Mr.&#160;Scott L. Lebovitz is a managing director of Goldman,
    Sachs&#160;&#038; Co. Mr.&#160;Lebovitz, The Goldman Sachs
    Group, Inc. and Goldman, Sachs&#160;&#038; Co. each disclaims
    beneficial ownership of the shares of common stock owned
    directly or indirectly by the Goldman Sachs Funds, except to the
    extent of their pecuniary interest therein, if any.
    </FONT></TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    S-11
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<DIV style="margin-top: 6pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Distributions of
    the Proceeds of this Offering by <BR>
    Coffeyville Acquisition LLC and Coffeyville Acquisition&#160;II
    LLC</FONT></B>
</DIV>

<DIV style="margin-top: 2pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Coffeyville Acquisition LLC, or CA, and Coffeyville
    Acquisition&#160;II LLC, or CAII, expect to distribute the
    proceeds of their sales of common stock in this offering to
    their members pursuant to their respective limited liability
    company agreements. If all of the shares of common stock of our
    company to be sold by Coffeyville Acquisition and Coffeyville
    Acquisition&#160;II (assuming the underwriters&#146; option to
    purchase additional shares is not exercised) were sold at $16.57
    per share, which was the price of our common stock on
    January&#160;28, 2011, after giving effect to the underwriting
    discount, each of the entities and individuals named below would
    receive the following approximate amounts (the distribution
    amounts set forth below may be adjusted in immaterial amounts
    following final review and calculation). If the price to the
    public is higher than $16.57&#160;per share, these amounts will
    increase, and these amounts will decrease if the price is lower.
</DIV>

<DIV style="margin-top: 2pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 8pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="62%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="5%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="5%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="5%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Amount <BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Amount <BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Distributed <BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Distributed <BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Entity / Individual&#160;&#134;</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>by CA</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>by CAII</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Total&#160;(1)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    The Goldman Sachs Funds
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    91,465,822
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    91,465,822
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    The Kelso Funds
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    119,223,975
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    119,223,975
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    John J. Lipinski&#160;(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,635,022
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,993,937
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    8,628,959
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Stanley A. Riemann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,092,998
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,795,502
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,888,500
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Edmund S. Gross
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    14,212
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    10,733
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    24,945
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Kevan A. Vick
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,097,248
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    939,346
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,036,594
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Wyatt E. Jernigan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,032,066
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    891,564
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,923,630
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Robert W. Haugen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,032,066
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    891,564
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,923,630
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Christopher G. Swanberg
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    11,843
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    8,943
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    20,785
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    All executive officers, as a group
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    9,915,455
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    8,531,589
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    18,447,044
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    All management members, as a group
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    12,537,389
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    10,784,176
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    23,321,565
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Total distributions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    134,458,932
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    102,906,319
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    237,365,251
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

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

</DIV>

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

<DIV style="font-size: 1pt; margin-left: 0%; width: 10%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98%"></TD>
</TR>

<TR>
    <TD valign="top">
    <FONT style="font-size: 8pt">(1)
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">If the underwriters&#146; option to
    purchase additional shares is exercised in full, each of the
    named entities and individuals would be expected to receive the
    following total amounts from CA and CAII: the Goldman Sachs
    Funds $104,745,012, the Kelso Funds $136,334,501, John J.
    Lipinski $10,356,623, Stanley A. Riemann $4,668,748, Edmund S.
    Gross $28,542, Kevan A. Vick $2,442,496, Wyatt E. Jernigan
    $2,311,541, Robert W. Haugen $2,311,541, Christopher G. Swanberg
    $23,783, all executive officers as a group $22,143,275 and all
    management members as a group $27,992,302. Total distributions
    would equal $272,970,039.
    </FONT></TD>
</TR>

<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    <FONT style="font-size: 8pt">(2)
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">Includes amounts distributed to
    trusts established by Mr.&#160;Lipinski for the benefit of his
    family.
    </FONT></TD>
</TR>

<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="center" valign="top">
    <FONT style="font-size: 8pt">&#134;
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">In connection with our secondary
    offering in November 2010 described under &#147;Recent
    Developments&#151;November 2010 Secondary Offering,&#148; each
    of the named entities and individuals received the following
    total amounts from CA and CAII: the Goldman Sachs Funds
    $86,079,499, the Kelso Funds $112,156,506, John J. Lipinski
    $3,753,825, Stanley A. Riemann $1,753,475, Edmund S. Gross
    $23,470, Kevan A. Vick $935,101, Wyatt E. Jernigan $817,733,
    Robert W. Haugen $817,733, Christopher G. Swanberg $19,556, all
    executive officers as a group $8,120,893 and all management
    members as a group $10,294,770. Total distributions equalled
    $211,238,820.
    </FONT></TD>
</TR>

</TABLE>

<DIV style="margin-top: 9pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Payment to be
    made by the Company in respect of Phantom Points held by our<BR>
    Executive Officers and Management Members as a result of this
    Offering by <BR>
    Coffeyville Acquisition LLC and Coffeyville Acquisition&#160;II
    LLC</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    If all of the shares of common stock of our company to be sold
    by Coffeyville Acquisition and Coffeyville Acquisition&#160;II
    (assuming the underwriters&#146; option to purchase additional
    shares is not exercised) were sold at $16.57 per share, which
    was the price of our common stock on January&#160;28, 2011,
    after giving effect to the underwriting discount, each of the
    individuals named below would receive the following approximate
    amounts from the Company pursuant to the Company&#146;s Phantom
    Unit Plans as a result of this Offering (the payment amounts set
    forth below may be adjusted in immaterial amounts following
    final review and calculation). If the price to the public is
    higher than $16.57&#160;per share, these amounts will increase,
    and these amounts will decrease if the price is lower.
</DIV>

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

<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    S-12
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 8pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="46%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="9%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="10%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Amount Paid in<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Amount Paid in<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Individual&#160;&#134;</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Respect of CA Units</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Respect of CAII Units</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Total&#160;(1)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    John J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    701,305
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    612,982
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,314,287
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Stanley A. Riemann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    305,477
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    267,004
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    572,481
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Edmund S. Gross
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    657,256
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    574,489
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,231,745
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Kevan A. Vick
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Wyatt E. Jernigan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    76,128
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    66,541
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    142,669
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Robert W. Haugen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    253,759
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    221,792
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    475,551
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Christopher G. Swanberg
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    622,508
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    544,108
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,166,616
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    All executive officers, as a group
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,616,433
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,286,916
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,903,349
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    All management members, as a group
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,730,387
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,134,591
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    8,864,978
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

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

</DIV>

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

<DIV style="font-size: 1pt; margin-left: 0%; width: 10%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98%"></TD>
</TR>

<TR>
    <TD valign="top">
    <FONT style="font-size: 8pt">(1)
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">If the underwriters&#146; option to
    purchase additional shares is exercised in full, each of the
    named individuals would be expected to receive the following
    total amounts in respect of their CA and CAII units: John J.
    Lipinski $1,573,453, Stanley A. Riemann $685,369, Edmund S.
    Gross $1,474,634, Kevan A. Vick $0, Wyatt E. Jernigan $170,803,
    Robert W. Haugen $569,325, Christopher G. Swanberg $1,396,662,
    all executive officers as a group $5,870,246 and all management
    members as a group $10,613,073.
    </FONT></TD>
</TR>

<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="center" valign="top">
    <FONT style="font-size: 8pt">&#134;
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">In connection with our secondary
    offering in November 2010 described under &#147;Recent
    Developments&#151;November 2010 Secondary Offering,&#148; each
    of the named individuals received the following total amounts in
    respect of their CA and CAII units: John J. Lipinski $511,483,
    Stanley A. Riemann $222,797, Edmund S. Gross $479,360, Kevan A.
    Vick&#160;$0, Wyatt E. Jernigan $55,522, Robert W. Haugen
    $185,072, Christopher G. Swanberg $454,024, all executive
    officers as a group $1,908,257 and all management members as a
    group $3,450,047.
    </FONT></TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    S-13
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<A name='Y88976306'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">UNITED STATES TAX
    CONSEQUENCES TO
    <FONT style="white-space: nowrap">NON-UNITED</FONT>
    STATES HOLDERS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The following is a general summary of the material United States
    federal income and estate tax consequences of the acquisition,
    ownership and disposition of our common stock  purchased in this
    offering by a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder.</FONT>
    As used in this summary, the term
    <FONT style="white-space: nowrap">&#147;non-U.S.&#160;holder&#148;</FONT>
    means a beneficial owner of our common stock that is not, for
    United States federal income tax purposes:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    an individual who is a citizen or resident of the United States
    or a former citizen or resident of the United States subject to
    taxation as an expatriate;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    a corporation created or organized in or under the laws of the
    United States, any state thereof or the District of Columbia;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    a partnership;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    an estate whose income is includible in gross income for
    U.S.&#160;federal income tax purposes regardless of its
    source;&#160;or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    a trust, if (1)&#160;a United States court is able to exercise
    primary supervision over the trust&#146;s administration and one
    or more &#147;United States persons&#148; (within the meaning of
    the U.S.&#160;Internal Revenue Code of 1986, as amended, or the
    Code) have the authority to control all of the trust&#146;s
    substantial decisions, or (2)&#160;the trust has a valid
    election in effect under applicable U.S.&#160;Treasury
    regulations to be treated as a &#147;United States person.&#148;
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    An individual may be treated as a resident of the United States
    in any calendar year for United States federal income tax
    purposes, instead of a nonresident, by, among other ways, being
    present in the United States on at least 31&#160;days in that
    calendar year and for an aggregate of at least 183&#160;days
    during a three-year period ending in the current calendar year.
    For purposes of this calculation, an individual would count all
    of the days present in the current year, one-third of the days
    present in the immediately preceding year and one-sixth of the
    days present in the second preceding year. Residents are taxed
    for U.S.&#160;federal income purposes as if they were
    U.S.&#160;citizens.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    If an entity or arrangement treated as a partnership or other
    type of pass-through entity for U.S.&#160;federal income tax
    purposes owns our common stock, the tax treatment of a partner
    or beneficial owner of such entity or arrangement may depend
    upon the status of the partner or beneficial owner and the
    activities of the partnership or entity and by certain
    determinations made at the partner or beneficial owner level.
    Partners and beneficial owners in such entities or arrangements
    that own our common stock should consult their own tax advisors
    as to the particular U.S.&#160;federal income and estate tax
    consequences applicable to them.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This summary does not discuss all of the aspects of
    U.S.&#160;federal income and estate taxation that may be
    relevant to a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    in light of the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder&#146;s</FONT>
    particular investment or other circumstances. In particular,
    this summary only addresses a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    that holds our common stock as a capital asset within the
    meaning of the Code (generally, investment property) and does
    not address:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    special U.S.&#160;federal income tax rules that may apply to
    particular
    <FONT style="white-space: nowrap">non-U.S.&#160;holders,</FONT>
    such as financial institutions, insurance companies, tax-exempt
    organizations, dealers and traders in stock, securities or
    currencies, passive foreign investment companies and controlled
    foreign corporations;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <FONT style="white-space: nowrap">non-U.S.&#160;holders</FONT>
    holding our common stock as part of a conversion, constructive
    sale, wash sale or other integrated transaction or a hedge,
    straddle or synthetic security;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    any U.S.&#160;state and local or
    <FONT style="white-space: nowrap">non-U.S.&#160;or</FONT>
    other tax consequences;&#160;or
</TD>
</TR>

</TABLE>
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    <BR>
    S-14
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the U.S.&#160;federal income or estate tax consequences for the
    beneficial owners of a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder.</FONT>
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This summary is based on provisions of the Code, applicable
    United States Treasury regulations and administrative and
    judicial interpretations, all as in effect or in existence on
    the date of this prospectus supplement. Subsequent developments
    in United States federal income or estate tax law, including
    changes in law or differing interpretations, which may be
    applied retroactively, could have a material effect on the
    U.S.&#160;federal income and estate tax consequences of
    acquiring, owning and disposing of our common stock as set forth
    in this summary.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B>Each non-U.S. holder considering the purchase of our common
    stock should consult a tax advisor regarding the
    U.S.&#160;federal, state, local and
    <FONT style="white-space: nowrap">non-U.S.&#160;income</FONT>
    and other tax consequences of acquiring, owning and disposing of
    our common stock.</B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This summary (other than the discussion under &#147;Additional
    Withholding Requirements&#148;) assumes that a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    will not be subject to the newly enacted withholding tax
    discussed below under &#147;Additional Withholding
    Requirements.&#148;
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Dividends</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We do not anticipate making cash distributions on our common
    stock in the foreseeable future. In the event, however, that we
    make cash distributions on our common stock, such distributions
    will constitute dividends for United States federal income tax
    purposes to the extent paid out of our current or accumulated
    earnings and profits (as determined under United States federal
    income tax principles). To the extent such distributions exceed
    our earnings and profits, they will be treated first as a return
    of the stockholder&#146;s basis in their common stock to the
    extent thereof, and then as gain from the sale of a capital
    asset. If we make a distribution that is treated as a dividend
    and is not effectively connected with a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder&#146;s</FONT>
    conduct of a trade or business in the United States, we will
    have to withhold a U.S.&#160;federal withholding tax at a rate
    of 30%, or a lower rate under an applicable income tax treaty,
    from the gross amount of the dividends paid to such
    <FONT style="white-space: nowrap">non-U.S.&#160;holder.</FONT>
    <FONT style="white-space: nowrap">Non-U.S.&#160;holders</FONT>
    should consult their own tax advisors regarding their
    entitlement to benefits under a relevant income tax treaty.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In order to claim the benefit of an applicable income tax
    treaty, a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    will be required to provide a properly executed
    U.S.&#160;Internal Revenue Service
    <FONT style="white-space: nowrap">Form&#160;W-8BEN</FONT>
    (or other applicable form) in accordance with the applicable
    certification and disclosure requirements. Special rules apply
    to partnerships and other pass-through entities and these
    certification and disclosure requirements also may apply to
    beneficial owners of partnerships and other pass-through
    entities that hold our common stock. A
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    that is eligible for a reduced rate of U.S.&#160;federal
    withholding tax under an income tax treaty may obtain a refund
    or credit of any excess amounts withheld by filing an
    appropriate claim for a refund with the U.S.&#160;Internal
    Revenue Service.
    <FONT style="white-space: nowrap">Non-U.S.&#160;holders</FONT>
    should consult their own tax advisors regarding their
    entitlement to benefits under a relevant income tax treaty and
    the manner of claiming the benefits.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Dividends that are effectively connected with a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder&#146;s</FONT>
    conduct of a trade or business in the United States and, if
    required by an applicable income tax treaty, are attributable to
    a permanent establishment maintained by the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    in the United States, will be taxed on a net income basis at the
    regular graduated rates and in the manner applicable to United
    States persons. In that case, we will not have to withhold
    U.S.&#160;federal withholding tax if the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    provides a properly executed U.S.&#160;Internal Revenue Service
    <FONT style="white-space: nowrap">Form&#160;W-8ECI</FONT>
    (or other applicable form) in accordance with the applicable
    certification and disclosure requirements. In addition, a
    &#147;branch profits tax&#148; may be imposed at a 30% rate, or
    a lower rate
</DIV>
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    <BR>
    S-15
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    under an applicable income tax treaty, on dividends received by
    a foreign corporation that are effectively connected with the
    conduct of a trade or business in the United States.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Gain on
    disposition of our common stock</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    A
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    generally will not be taxed on any gain recognized on a
    disposition of our common stock unless:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the gain is effectively connected with the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder&#146;s</FONT>
    conduct of a trade or business in the United States and, if
    required by an applicable income tax treaty, is attributable to
    a permanent establishment maintained by the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    in the United States; in these cases, the gain will be taxed on
    a net income basis at the regular graduated rates and in the
    manner applicable to U.S.&#160;persons (unless an applicable
    income tax treaty provides otherwise) and, if the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    is a foreign corporation, the &#147;branch profits tax&#148;
    described above may also apply;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    is an individual who holds our common stock as a capital asset,
    is present in the United States for more than 182&#160;days in
    the taxable year of the disposition and meets other requirements
    (in which case, except as otherwise provided by an applicable
    income tax treaty, the gain, which may be offset by
    U.S.&#160;source capital losses, generally will be subject to a
    flat 30% U.S.&#160;federal income tax, even though the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    is not considered a resident alien under the Code);&#160;or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    we are or have been a &#147;U.S.&#160;real property holding
    corporation&#148; for U.S.&#160;federal income tax purposes at
    any time during the shorter of the five-year period ending on
    the date of disposition or the period that the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    held our common stock.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Generally, a corporation is a &#147;U.S.&#160;real property
    holding corporation&#148; if the fair market value of its
    &#147;U.S.&#160;real property interests&#148; equals or exceeds
    50% of the sum of the fair market value of its worldwide real
    property interests plus its other assets used or held for use in
    a trade or business. The tax relating to the disposition of
    stock in a &#147;U.S.&#160;real property holding
    corporation&#148; generally will not apply to a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    whose holdings, direct and indirect, at all times during the
    applicable period, constituted 5% or less of our common stock,
    provided that our common stock was regularly traded on an
    established securities market at any time during the calendar
    year of such disposition. We believe that we are not currently,
    and we do not anticipate becoming in the future, a
    U.S.&#160;real property holding corporation.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Federal estate
    tax</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our common stock that is owned or treated as owned by an
    individual who is not a U.S.&#160;citizen or resident of the
    United States (as specially defined for U.S.&#160;federal estate
    tax purposes) at the time of death generally will be included in
    the individual&#146;s gross estate for U.S.&#160;federal estate
    tax purposes, unless an applicable estate tax or other treaty
    provides otherwise and, therefore, may be subject to
    U.S.&#160;federal estate tax.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Information
    reporting and backup withholding tax</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Dividends paid to a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    may be subject to U.S.&#160;information reporting and backup
    withholding. A
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    will be exempt from backup withholding if the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    provides a properly executed U.S.&#160;Internal Revenue Service
    <FONT style="white-space: nowrap">Form&#160;W-8BEN</FONT>
    or otherwise meets documentary evidence requirements for
    establishing its status as a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    or otherwise establishes an exemption.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The gross proceeds from the disposition of our common stock may
    be subject to U.S.&#160;information reporting and backup
    withholding. If a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    sells our common stock outside the United States through a
    <FONT style="white-space: nowrap">non-U.S.&#160;office</FONT>
    of a
    <FONT style="white-space: nowrap">non-U.S.&#160;broker</FONT>
    and the sales proceeds are paid to the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    outside the United States, then the U.S.&#160;backup withholding
    and
</DIV>
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    <BR>
    S-16
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    information reporting requirements generally will not apply to
    that payment. However, U.S.&#160;information reporting, but not
    U.S.&#160;backup withholding, will apply to a payment of sales
    proceeds, even if that payment is made outside the United
    States, if a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    sells our common stock through a
    <FONT style="white-space: nowrap">non-U.S.&#160;office</FONT>
    of a United States broker or a foreign broker with certain
    U.S.&#160;connections.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    If a
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    receives payments of the proceeds of a sale of our common stock
    to or through a United States office of any broker, the payment
    is subject to both U.S.&#160;backup withholding and information
    reporting unless the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    provides a properly executed U.S.&#160;Internal Revenue Service
    <FONT style="white-space: nowrap">Form&#160;W-8BEN</FONT>
    certifying that the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    is not a &#147;United States person&#148; or the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    otherwise establishes an exemption.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    A
    <FONT style="white-space: nowrap">non-U.S.&#160;holder</FONT>
    generally may obtain a refund of any amounts withheld under the
    backup withholding rules that exceed the
    <FONT style="white-space: nowrap">non-U.S.&#160;holder&#146;s</FONT>
    U.S.&#160;federal income tax liability by filing a refund claim
    with the U.S.&#160;Internal Revenue Service.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Additional
    withholding requirements</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Under legislation enacted in March&#160;2010, the relevant
    withholding agent may be required to withhold 30% of any
    dividends on, and the proceeds of a sale of, our common stock
    paid after December&#160;31, 2012 to (i)&#160;a &#147;foreign
    financial institution&#148; (whether holding stock for its own
    account or on behalf of its account holders/investors) unless
    such &#147;foreign financial institution&#148; agrees to verify,
    report and disclose its U.S.&#160;account holders and meets
    certain other specified requirements or (ii)&#160;a
    &#147;non-financial foreign entity&#148; that is the beneficial
    owner of the payment unless such entity certifies that it does
    not have any substantial United States owners or provides the
    name, address and taxpayer identification number of each
    substantial United States owner and such entity meets certain
    other specified requirements.
    <FONT style="white-space: nowrap">Non-U.S.&#160;holders</FONT>
    should consult their own tax advisors regarding the effect of
    this newly enacted legislation.
</DIV>
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    <BR>
    S-17
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y88976307'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">UNDERWRITING</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The selling stockholders are offering the shares of common stock
    described in this prospectus supplement. We and the selling
    stockholders have entered into an underwriting agreement with
    Goldman, Sachs &#038; Co., Deutsche Bank Securities Inc. and
    Credit Suisse Securities (USA) LLC. Subject to the terms and
    conditions of the underwriting agreement, the selling
    stockholders have agreed to sell to the underwriters, on a
    several and not joint basis, and the each of the underwriters
    has severally agreed to purchase, the shares of common stock
    indicated in the following table at the price set forth on the
    front cover page of this prospectus supplement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 4%">
<TABLE border="0" width="92%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="80%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="16%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Underwriter</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Number of Shares</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Goldman, Sachs &#038; Co.&#160;
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Deutsche Bank Securities Inc.&#160;
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Credit Suisse Securities (USA) LLC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Total
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,000,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

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

</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The underwriters are committed to take and pay for all of the
    shares being offered, if any are taken, other than the shares
    covered by the option described below unless and until this
    option is exercised. The underwriting agreement provides that
    the obligations of the underwriters to take and pay for the
    shares are subject to a number of conditions, including, among
    others, the accuracy of the Company&#146;s and the selling
    stockholders&#146; representations and warranties in the
    underwriting agreement, receipt of specified letters from
    counsel and the Company&#146;s independent registered public
    accounting firm, and receipt of specified officers&#146;
    certificates.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    To the extent that the underwriters sell more than
    15,000,000&#160;shares, the underwriters have an option to buy
    up to an additional 2,250,000&#160;shares of common stock from
    Coffeyville Acquisition LLC and Coffeyville Acquisition II LLC.
    They may exercise that option for 30&#160;days. If any shares
    are purchased pursuant to this option, the underwriters will
    severally purchase shares from each of Coffeyville Acquisition
    LLC and Coffeyville Acquisition&#160;II LLC pro rata in
    approximately the same proportion as set forth in the table
    above.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We have been advised that the underwriters propose to offer the
    shares to the public at the public offering price set forth on
    the cover page of this prospectus supplement. After the initial
    offering of the shares, the underwriters may change the offering
    price and other selling terms. The offering of the shares by the
    underwriters is subject to receipt and acceptance and subject to
    the underwriters&#146; right to reject any order in whole or in
    part.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We estimate that the total expenses of this offering, including
    registration, filing and listing fees, printing fees and legal
    and accounting expenses, will be approximately $350,000 and will
    be paid by the Company.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The following table shows the underwriting discount that the
    selling stockholders are to pay to the underwriters in
    connection with this offering. These amounts are shown assuming
    both no exercise and full exercise of the underwriters&#146;
    option to purchase 2,250,000&#160;additional shares of common
    stock.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 4%">
<TABLE border="0" width="92%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="73%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="5%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="5%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>No Exercise</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Full Exercise</B>
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Per share
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#160;&#160;&#160;&#160;&#160;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#160;&#160;&#160;&#160;&#160;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Total
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

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

</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We have agreed that, subject to certain exceptions, we will not
    offer, sell, contract to sell, pledge or otherwise dispose of,
    directly or indirectly, or file with the SEC a registration
    statement under the Securities Act, relating to, any shares of
    our common stock or securities convertible into or exchangeable
    or exercisable for any shares of our common stock, or publicly
    disclose the intention to make any offer, sale, pledge,
    disposition or filing, without the
</DIV>
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    <BR>
    S-18
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    prior written consent of Goldman, Sachs &#038; Co. and Deutsche
    Bank Securities Inc. for a period of 90&#160;days after the date
    of this prospectus supplement.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    All of our directors and executive officers and the selling
    stockholders and their affiliates have entered into
    <FONT style="white-space: nowrap">lock-up</FONT>
    agreements with the underwriters prior to the commencement of
    this offering pursuant to which each of these persons or
    entities, for a period of 90&#160;days after the date of this
    prospectus supplement, has agreed that such person or entity
    will not, without the prior written consent of Goldman, Sachs
    &#038; Co. and Deutsche Bank Securities Inc., (1)&#160;offer,
    pledge, announce the intention to sell, sell, contract to sell,
    sell any option or contract to purchase, purchase any option or
    contract to sell, grant any option, right or warrant to
    purchase, or otherwise transfer or dispose of, directly or
    indirectly, any shares of our common stock (including, without
    limitation, common stock which may be deemed to be beneficially
    owned by such persons in accordance with the rules and
    regulations of the SEC and securities which may be issued upon
    exercise of a stock option or warrant) or (2)&#160;enter into
    any swap or other agreement that transfers, in whole or in part,
    any of the economic consequences of ownership of the common
    stock, whether any such transaction described in clause&#160;(1)
    or (2)&#160;above is to be settled by delivery of common stock
    or such other securities, in cash or otherwise, subject to
    certain exceptions, including sales made in this offering and,
    with respect to certain directors and executive officers,
    transfers made to us for purchase
    <FONT style="white-space: nowrap">and/or</FONT>
    withholding of common stock in connection with the settlement of
    previously-awarded restricted stock, restricted stock units or
    options pursuant to our equity incentive plans and award
    agreements in an amount equal to all applicable withholding
    taxes due in respect to such awards.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We and the selling stockholders have agreed to indemnify the
    several underwriters against certain liabilities, including
    liabilities under the Securities Act.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our common stock is listed on the New York Stock Exchange under
    the symbol &#147;CVI.&#148;
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In connection with this offering, the underwriters may engage in
    stabilizing transactions, which involves making bids for,
    purchasing and selling shares of common stock in the open market
    for the purpose of preventing or retarding a decline in the
    market price of the common stock while this offering is in
    progress. These stabilizing transactions may include making
    short sales of the common stock, which involves the sale by the
    underwriters of a greater number of shares of common stock than
    it is required to purchase in this offering, and purchasing
    shares of common stock on the open market to cover positions
    created by short sales. Short sales may be &#147;covered&#148;
    shorts, which are short positions in an amount not greater than
    the underwriters&#146; option to purchase additional shares from
    us in this offering, or may be &#147;naked&#148; shorts, which
    are short positions in excess of that amount. The underwriters
    may close out any covered short position by either exercising
    their option to purchase additional shares or purchasing shares
    in the open market. In making this determination, the
    underwriters will consider, among other things, the price of
    shares available for purchase in the open market as compared to
    the price at which they may purchase additional shares pursuant
    to the option granted to them. A naked short position is more
    likely to be created if the underwriters are concerned that
    there may be downward pressure on the price of the common stock
    in the open market that could adversely affect investors who
    purchase in this offering. To the extent that the underwriters
    create a naked short position, it will purchase shares in the
    open market to cover the position.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The underwriters have advised us that, pursuant to
    Regulation&#160;M of the Securities Act, they may also engage in
    other activities that stabilize, maintain or otherwise affect
    the price of the common stock.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    These activities, as well as other purchases by the underwriters
    for their own accounts, may have the effect of raising or
    maintaining the market price of the common stock or preventing
    or retarding a decline in the market price of the common stock,
    and, as a result, the price of the common stock may be higher
    than the price that otherwise might exist in the open
</DIV>
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    <BR>
    S-19
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    market. If the underwriters commence these activities, they may
    discontinue them at any time. The underwriters may carry out
    these transactions on the New York Stock Exchange, in the
    over-the-counter market or otherwise.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The underwriters and their respective affiliates are full
    service financial institutions engaged in various activities,
    which may include securities trading, commercial and investment
    banking, financial advisory, investment management, investment
    research, principal investment, hedging, financing and brokerage
    activities. Certain of the underwriters and their respective
    affiliates have, from time to time, performed, and may in the
    future perform, various financial advisory, investment banking,
    commercial banking and other services for our company, for which
    they received or will receive customary fees and expenses.
    Furthermore, certain of the underwriters and their respective
    affiliates may, from time to time, enter into arms-length
    transactions with us in the ordinary course of their business.
    In the ordinary course of their various business activities, the
    underwriters and their respective affiliates may make or hold a
    broad array of investments and actively trade debt and equity
    securities (or related derivative securities) and financial
    instruments (including bank loans) for their own account and for
    the accounts of their customers, and such investment and
    securities activities may involve securities
    <FONT style="white-space: nowrap">and/or</FONT>
    instruments of the issuer. The underwriters and their respective
    affiliates may also make investment recommendations
    <FONT style="white-space: nowrap">and/or</FONT>
    publish or express independent research views in respect of such
    securities or instruments and may at any time hold, or recommend
    to clients that they acquire, long
    <FONT style="white-space: nowrap">and/or</FONT> short
    positions in such securities or instruments.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Goldman Sachs Credit Partners L.P. is a joint lead arranger,
    joint bookrunner and lender under our credit facility. Deutsche
    Bank Trust&#160;Company Americas is the syndication agent and a
    lender under our credit facility, Credit Suisse AG, Cayman
    Islands Branch is a joint lead arranger, joint bookrunner, and
    the administrative agent, collateral agent, an issuing bank and
    a lender under our credit facility. In April 2010, Goldman,
    Sachs&#160;&#038; Co., Credit Suisse Securities (USA) LLC and
    Deutsche Bank Securities Inc. were initial purchasers for the
    private sale by Coffeyville Resources, LLC and Coffeyville
    Finance Inc., wholly-owned subsidiaries of the Company, of
    $275&#160;million aggregate principal amount of first lien
    senior secured notes due 2015 and $225&#160;million aggregate
    principal amount of second lien senior secured notes due 2017.
    Deutsche Bank Securities Inc. was the underwriter for the
    secondary offering of the Company&#146;s common stock by
    Coffeyville Acquisition&#160;II LLC in November 2009, and
    Deutsche Bank Securities Inc. and Goldman,
    Sachs&#160;&#038;&#160;Co. were the representatives of the
    underwriters for the secondary offering of the Company&#146;s
    common stock by Coffeyville Acquisition LLC and Coffeyville
    Acquisition II LLC in November 2010.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    For a description of other transactions between us and Goldman,
    Sachs&#160;&#038; Co. and its affiliates, including payments of
    dividends, payments under our credit facilities by us to such
    affiliates, director designation rights and litigation, see
    &#147;Risk Factors&#151;Risks Related to Our Common
    Stock&#151;The Goldman Sachs Funds and the Kelso Funds control
    us and may have conflicts of interest with other stockholders.
    Conflicts of interest may arise because our principal
    stockholders or their affiliates have continuing agreements and
    business relationships with us,&#148; and &#147;Certain
    Relationships and Related Transactions, and Director
    Independence&#148; in our Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the year ended December&#160;31, 2009, Notes&#160;12 and 16
    to the unaudited Condensed Consolidated Financial Statements in
    our Quarterly Report on
    <FONT style="white-space: nowrap">Form&#160;10-Q</FONT>
    for the quarterly period ended September&#160;30, 2010 and
    &#147;Samson Litigation&#148; in our Current Report on
    Form&#160;8-K dated January&#160;14, 2011 and our Current Report
    on Form&#160;8-K dated February&#160;1, 2011.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In relation to each Member State of the European Economic Area
    which has implemented the Prospectus Directive (each, a Relevant
    Member State), each underwriter has represented and agreed that
    with effect from and including the date on which the Prospectus
    Directive is implemented in that Relevant Member State it has
    not made and will not make an offer of
</DIV>
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    <BR>
    S-20
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    shares which are the subject of the offering contemplated by
    this prospectus supplement to the public in that Relevant Member
    State other than:
</DIV>

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

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    (a)&#160;to any legal entity which is a qualified investor as
    defined in the Prospectus Directive;
</DIV>

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

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    (b)&#160;to fewer than 100 or, if the Relevant Member State has
    implemented the relevant provision of the 2010 PD Amending
    Directive, 150, natural or legal persons (other than qualified
    investors as defined in the Prospectus Directive), as permitted
    under the Prospectus Directive, subject to obtaining the prior
    consent of the representatives for any such offer;&#160;or
</DIV>

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

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    (c)&#160;in any other circumstances falling within
    Article&#160;3(2) of the Prospectus Directive,
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    provided that no such offer of notes shall require the Company
    or the selling stockholders to publish a prospectus pursuant to
    Article&#160;3 of the Prospectus Directive or supplement a
    prospectus pursuant to Article&#160;16 of the Prospectus
    Directive.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    For the purposes of this provision, the expression an
    &#147;offer of shares to the public&#148; in relation to any
    shares in any Relevant Member State means the communication in
    any form and by any means of sufficient information on the terms
    of the offer and the shares to be offered so as to enable an
    investor to decide to purchase or subscribe the shares, as the
    same may be varied in that Member State by any measure
    implementing the Prospectus Directive in that Member State, the
    expression &#147;Prospectus Directive&#148; means Directive
    2003/71/EC (and amendments thereto, including the 2010 PD
    Amending Directive, to the extent implemented in the Relevant
    Member State) and includes any relevant implementing measure in
    each Relevant Member State and the expression &#147;2010 PD
    Amending Directive&#148; means
    <FONT style="white-space: nowrap">Directive&#160;2010/73/EU.</FONT>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Each underwriter has represented and agreed that:
</DIV>

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

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    (a)&#160;it has only communicated or caused to be communicated
    and will only communicate or cause to be communicated an
    invitation or inducement to engage in investment activity
    (within the meaning of Section&#160;21 of the Financial Services
    and Market Act 2000, or FSMA) received by it in connection with
    the issue or sale of the shares in circumstances in which
    Section&#160;21(1) of the FSMA does not apply to the Company or
    the selling stockholders;&#160;and
</DIV>

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

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    (b)&#160;it has complied and will comply with all applicable
    provisions of the FSMA with respect to anything done by it in
    relation to the shares in, from or otherwise involving the
    United Kingdom.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The shares may not be offered or sold by means of any document
    other than (i)&#160;in circumstances which do not constitute an
    offer to the public within the meaning of the Companies
    Ordinance (Cap.&#160;32, Laws of Hong Kong), or (ii)&#160;to
    &#147;professional investors&#148; within the meaning of the
    Securities and Futures Ordinance (Cap.&#160;571, Laws of Hong
    Kong) and any rules made thereunder, or (iii)&#160;in other
    circumstances which do not result in this prospectus supplement
    (and the accompanying prospectus) being a &#147;prospectus&#148;
    within the meaning of the Companies Ordinance (Cap.&#160;32,
    Laws of Hong Kong), and no advertisement, invitation or document
    relating to the shares may be issued or may be in the possession
    of any person for the purpose of issue (in each case, whether in
    Hong Kong or elsewhere), which is directed at, or the contents
    of which are likely to be accessed or read by, the public in
    Hong Kong (except if permitted to do so under the laws of Hong
    Kong) other than with respect to shares which are or are
    intended to be disposed of only to persons outside Hong Kong or
    only to &#147;professional investors&#148; within the meaning of
    the Securities and Futures Ordinance (Cap.&#160;571, Laws of
    Hong Kong) and any rules made thereunder.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Neither this prospectus supplement nor the accompanying
    prospectus has been registered as a prospectus with the Monetary
    Authority of Singapore. Accordingly, this prospectus supplement,
    the accompanying prospectus or any other document or material in
    connection
</DIV>
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    <BR>
    S-21
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    with the offer or sale, or invitation for subscription or
    purchase, of the shares may not be circulated or distributed,
    nor may the shares be offered or sold, or be made the subject of
    an invitation for subscription or purchase, whether directly or
    indirectly, to persons in Singapore other than (i)&#160;to an
    institutional investor under Section&#160;274 of the Securities
    and Futures Act, Chapter&#160;289 of Singapore (the
    &#147;SFA&#148;), (ii)&#160;to a relevant person, or any person
    pursuant to Section&#160;275(1A), and in accordance with the
    conditions, specified in Section&#160;275 of the SFA or
    (iii)&#160;otherwise pursuant to, and in accordance with the
    conditions of, any other applicable provision of the SFA.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Where the shares are subscribed or purchased under
    Section&#160;275 by a relevant person which is: (a)&#160;a
    corporation (which is not an accredited investor) the sole
    business of which is to hold investments and the entire share
    capital of which is owned by one or more individuals, each of
    whom is an accredited investor; or (b)&#160;a trust (where the
    trustee is not an accredited investor) whose sole purpose is to
    hold investments and each beneficiary is an accredited investor,
    shares, debentures and units of shares and debentures of that
    corporation or the beneficiaries&#146; rights and interest in
    that trust shall not be transferable for 6&#160;months after
    that corporation or that trust has acquired the shares under
    Section&#160;275 except: (1)&#160;to an institutional investor
    under Section&#160;274 of the SFA or to a relevant person, or
    any person pursuant to Section&#160;275(1A), and in accordance
    with the conditions, specified in Section&#160;275 of the SFA;
    (2)&#160;where no consideration is given for the transfer; or
    (3)&#160;by operation of law.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The shares have not been and will not be registered under the
    Financial Instruments and Exchange Law of Japan (the
    &#147;Financial Instruments and Exchange Law&#148;) and each
    underwriter has agreed that it will not offer or sell any
    shares, directly or indirectly, in Japan or to, or for the
    benefit of, any resident of Japan (which term as used herein
    means any person resident in Japan, including any corporation or
    other entity organized under the laws of Japan), or to others
    for re-offering or resale, directly or indirectly, in Japan or
    to a resident of Japan, except pursuant to an exemption from the
    registration requirements of, and otherwise in compliance with,
    the Financial Instruments and Exchange Law and any other
    applicable laws, regulations and ministerial guidelines of Japan.
</DIV>

<A name='Y88976312'>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><FONT style="font-family: Arial, Helvetica">Conflict of
    Interest</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Affiliates of Goldman, Sachs&#160;&#038; Co. own more than 10%
    of the Company&#146;s outstanding common stock. As a result,
    Goldman, Sachs&#160;&#038; Co. is deemed to be an affiliate of
    the Company within the meaning of Rule&#160;2720 of the NASD
    Conduct Rules (&#147;Rule&#160;2720&#148;) of the Financial
    Industry Regulatory Authority and is deemed to have a conflict
    of interest under Rule&#160;2720. In addition, Coffeyville
    Acquisition&#160;II LLC, a selling stockholder and an affiliate
    of Goldman, Sachs&#160;&#038; Co., will receive more than 5% of
    the net proceeds of this offering. Accordingly, this offering
    will be made in compliance with the applicable provisions of
    Rule&#160;2720 as required by Rule&#160;2720. Because there is a
    &#147;bona fide public market&#148; (as defined in
    Rule&#160;2720)&#160;for the Company&#146;s common stock, the
    Rule&#160;2720 requirement for the participation of a qualified
    independent underwriter does not apply to this offering.
</DIV>

<A name='Y88976308'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">LEGAL
    MATTERS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The validity of the shares of common stock offered by this
    prospectus supplement will be passed upon for our company by
    Fried, Frank, Harris, Shriver&#160;&#038; Jacobson LLP, New
    York, New York. Debevoise&#160;&#038; Plimpton LLP, New York,
    New York is acting as counsel to the underwriters.
    Debevoise&#160;&#038; Plimpton LLP has in the past provided, and
    continues to provide, legal services to Kelso&#160;&#038;
    Company, L.P., including relating to Coffeyville Acquisition LLC.
</DIV>
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    <BR>
    S-22
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y88976309'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">EXPERTS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The consolidated financial statements of CVR Energy, Inc. and
    subsidiaries as of December&#160;31, 2009 and 2008, and for each
    of the years in the three-year period ended December&#160;31,
    2009, and management&#146;s assessment of the effectiveness of
    internal control over financial reporting as of
    December&#160;31, 2009, have been incorporated by reference
    herein, in reliance upon the reports of KPMG LLP, independent
    registered public accounting firm, incorporated by reference
    herein, and upon the authority of said firm as experts in
    accounting and auditing.
</DIV>

<A name='Y88976310'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">INCORPORATION BY
    REFERENCE</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The SEC allows us to &#147;incorporate by reference&#148;
    information into this document. This means that we can disclose
    important information to you by referring you to another
    document filed separately with the SEC. The information
    incorporated by reference is considered to be part of this
    prospectus supplement, and information that we file later with
    the SEC will automatically update and supersede the previously
    filed information. We incorporate by reference the documents
    listed below and any future filings made by us with the SEC
    pursuant to Sections&#160;13(a), 13(c), 14 or 15(d) of the
    Exchange Act (File
    <FONT style="white-space: nowrap">No.&#160;1-33492)</FONT>
    (other than any portions of the respective filings that are
    furnished, pursuant to Item&#160;2.02 or Item&#160;7.01 of
    Current Reports on
    <FONT style="white-space: nowrap">Form&#160;8-K</FONT>
    (including exhibits related thereto) or other applicable SEC
    rules, rather than filed) prior to the termination of the
    offering under this prospectus supplement:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the year ended December&#160;31, 2009, filed on
    March&#160;12, 2010;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our Quarterly Reports on
    <FONT style="white-space: nowrap">Form&#160;10-Q</FONT>
    for the periods ended March&#160;31, 2010, June&#160;30, 2010
    and September&#160;30, 2010, filed on May&#160;5, 2010,
    August&#160;6, 2010 and November&#160;3, 2010,
    respectively;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our Current Reports on
    <FONT style="white-space: nowrap">Form&#160;8-K</FONT>
    filed on January&#160;7, 2010, March&#160;18, 2010,
    April&#160;12, 2010, May&#160;21, 2010, July&#160;22, 2010,
    August&#160;25, 2010, October&#160;1, 2010, November&#160;1,
    2010, November&#160;2, 2010, November&#160;16, 2010,
    December&#160;20, 2010 (which was furnished to the SEC pursuant
    to Item&#160;7.01 but which is specifically incorporated by
    reference herein), January&#160;6, 2011, January&#160;14, 2011
    and the Item&#160;8.01 Form 8-K filed on February&#160;1, 2011.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    You may request a copy of any or all of the information
    incorporated by reference into this prospectus supplement (other
    than an exhibit to the filings unless we have specifically
    incorporated that exhibit by reference into the filing), at no
    cost, by writing or telephoning us at the following address:
</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: Arial, Helvetica; color: #000000; background: transparent">
    <B>CVR Energy, Inc.</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B>2277 Plaza Drive, Suite&#160;500</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B>Sugar Land, Texas 77479</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B>Attention: Investor Relations</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B>Telephone:
    <FONT style="white-space: nowrap">(281)&#160;207-3464</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    You should rely only on the information contained or
    incorporated by reference into this prospectus supplement. We
    have not authorized anyone to provide you with different
    information. If anyone provides you with different or
    inconsistent information, you should not rely on it. We are not
    making an offer to sell, or soliciting an offer to buy,
    securities in any jurisdiction where the offer and sale is not
    permitted.
</DIV>

<A name='Y88976311'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">WHERE YOU CAN
    FIND MORE INFORMATION</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We have filed with the SEC a registration statement on
    <FONT style="white-space: nowrap">Form&#160;S-3</FONT>
    under the Securities Act with respect to the common shares
    offered hereby. This prospectus supplement is part of a
</DIV>
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    <BR>
    S-23
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    registration statement we have filed with the SEC. As permitted
    by SEC rules, this prospectus supplement does not contain all of
    the information we have included in the registration statement
    and the accompanying exhibits. You may refer to the registration
    statement and the exhibits for more information about us and our
    securities. The registration statement and the exhibits are
    available at the SEC&#146;s Public Reference Room or through its
    website.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We file annual, quarterly and current reports, proxy statements
    and other information with the SEC. You can read and copy any
    materials we file with the SEC at its Public Reference Room at
    100&#160;F&#160;Street N.E., Washington DC, 20549. You can
    obtain information about the operations of the SEC Public
    Reference Room by calling the SEC at
    <FONT style="white-space: nowrap">1-800-SEC-0330.</FONT>
    The SEC also maintains a website that contains information we
    file electronically with the SEC, which you can access over the
    Internet at
    <I><FONT style="white-space: nowrap">http://www.sec.gov</FONT></I>.
    Our common stock is listed on the New York Stock Exchange (NYSE:
    CVI), and you can obtain information about us at the offices of
    the New York Stock Exchange, 20&#160;Broad Street, New York, New
    York 10005. General information about us, including our annual
    report on
    <FONT style="white-space: nowrap">Form&#160;10-K,</FONT>
    quarterly reports on
    <FONT style="white-space: nowrap">Form&#160;10-Q,</FONT>
    current reports on
    <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
    and amendments to those reports, is available free of charge
    through our website at
    <I><FONT style="white-space: nowrap">http://www.cvrenergy.com</FONT>
    </I>as soon as reasonably practicable after we electronically
    file them with, or furnish them to, the SEC. Information on our
    website is not incorporated into this prospectus supplement or
    our other securities filings and is not a part of these filings.
</DIV>
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    <BR>
    S-24
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y88976314'>
<DIV style="margin-top: 12pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Annex&#160;A</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Risks Related to
    the Nitrogen Fertilizer Business</FONT></B>
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">The nitrogen
    fertilizer business is, and nitrogen fertilizer prices are,
    cyclical and highly volatile, and the nitrogen fertilizer
    business has experienced substantial downturns in the past.
    Cycles in demand and pricing could potentially expose the
    nitrogen fertilizer business to significant fluctuations in its
    operating and financial results, which could expose you to
    potential material reductions in the trading price of our common
    stock.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business is exposed to fluctuations in
    nitrogen fertilizer demand in the agricultural industry. These
    fluctuations historically have had and could in the future have
    significant effects on prices across all nitrogen fertilizer
    products and, in turn, our results of operations, financial
    condition and cash flows, which could result in significant
    volatility or material reductions in the trading price of our
    common stock.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Nitrogen fertilizer products are commodities, the price of which
    can be highly volatile. The prices of nitrogen fertilizer
    products depend on a number of factors, including general
    economic conditions, cyclical trends in end-user markets, supply
    and demand imbalances, and weather conditions, which have a
    greater relevance because of the seasonal nature of fertilizer
    application. If seasonal demand exceeds projections, customers
    may acquire nitrogen fertilizer products from competitors, and
    the profitability of the nitrogen fertilizer business will be
    negatively impacted. If seasonal demand is less than expected,
    the nitrogen fertilizer business will be left with excess
    inventory that will have to be stored or liquidated.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Demand for nitrogen fertilizer products is dependent on demand
    for crop nutrients by the global agricultural industry.
    Nitrogen-based fertilizers are currently in high demand, driven
    by a growing world population, changes in dietary habits and an
    expanded use of corn for the production of ethanol. Supply is
    affected by available capacity and operating rates, raw material
    costs, government policies and global trade. A decrease in
    nitrogen fertilizer prices would have a material adverse effect
    on our results of operations, financial condition and cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">The costs
    associated with operating the nitrogen fertilizer plant are
    largely fixed. If nitrogen fertilizer prices fall below a
    certain level, the nitrogen fertilizer business may not generate
    sufficient revenue to operate profitably or cover its
    costs.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer plant has largely fixed costs compared
    to natural gas-based nitrogen fertilizer plants. As a result,
    downtime, interruptions or low productivity due to reduced
    demand, adverse weather conditions, equipment failure, a
    decrease in nitrogen fertilizer prices or other causes can
    result in significant operating losses. Declines in the price of
    nitrogen fertilizer products could have a material adverse
    effect on our results of operations and financial condition.
    Unlike its competitors, whose primary costs are related to the
    purchase of natural gas and whose costs are therefore largely
    variable, the nitrogen fertilizer business has largely fixed
    costs that are not dependent on the price of natural gas because
    it uses pet coke as the primary feedstock in its nitrogen
    fertilizer plant.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">A decline in
    natural gas prices could impact the nitrogen fertilizer
    business&#146; relative competitive position when compared to
    other nitrogen fertilizer producers.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Most nitrogen fertilizer manufacturers rely on natural gas as
    their primary feedstock, and the cost of natural gas is a large
    component of the total production cost for natural gas-based
    nitrogen fertilizer manufacturers. The dramatic increase in
    nitrogen fertilizer prices in recent years was not the direct
    result of an increase in natural gas prices, but rather the
    result of
</DIV>
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    <BR>
    S-25
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    increased demand for nitrogen-based fertilizers due to
    historically low stocks of global grains and a surge in the
    prices of corn and wheat, the primary crops in the nitrogen
    fertilizer business&#146; region. This increase in demand for
    nitrogen-based fertilizers has created an environment in which
    nitrogen fertilizer prices have disconnected from their
    traditional correlation with natural gas prices. A decrease in
    natural gas prices would benefit the nitrogen fertilizer
    business&#146; competitors and could disproportionately impact
    our operations by making the nitrogen fertilizer business less
    competitive with natural gas-based nitrogen fertilizer
    manufacturers. A decline in natural gas prices could impair the
    nitrogen fertilizer business&#146; ability to compete with other
    nitrogen fertilizer producers who utilize natural gas as their
    primary feedstock, and therefore have a material adverse impact
    on the cash flows of the nitrogen fertilizer business. In
    addition, if natural gas prices in the United States were to
    decline to a level that prompts those U.S.&#160;producers who
    have permanently or temporarily closed production facilities to
    resume fertilizer production, this would likely contribute to a
    global supply/demand imbalance that could negatively affect
    nitrogen fertilizer prices and therefore have a material adverse
    effect on our results of operations, financial condition and
    cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Any decline in
    U.S. agricultural production or limitations on the use of
    nitrogen fertilizer for agricultural purposes could have a
    material adverse effect on the market for nitrogen fertilizer,
    and on our results of operations, financial condition and cash
    flows.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Conditions in the U.S.&#160;agricultural industry significantly
    impact the operating results of the nitrogen fertilizer
    business. The U.S.&#160;agricultural industry can be affected by
    a number of factors, including weather patterns and field
    conditions, current and projected grain inventories and prices,
    domestic and international demand for U.S.&#160;agricultural
    products and U.S.&#160;and foreign policies regarding trade in
    agricultural products.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    State and federal governmental policies, including farm and
    biofuel subsidies and commodity support programs, as well as the
    prices of fertilizer products, may also directly or indirectly
    influence the number of acres planted, the mix of crops planted
    and the use of fertilizers for particular agricultural
    applications. Developments in crop technology, such as nitrogen
    fixation, the conversion of atmospheric nitrogen into compounds
    that plants can assimilate, could also reduce the use of
    chemical fertilizers and adversely affect the demand for
    nitrogen fertilizer. In addition, from time to time various
    state legislatures have considered limitations on the use and
    application of chemical fertilizers due to concerns about the
    impact of these products on the environment.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">A major factor
    underlying the current high level of demand for nitrogen-based
    fertilizer products is the expanding production of ethanol. A
    decrease in ethanol production, an increase in ethanol imports
    or a shift away from corn as a principal raw material used to
    produce ethanol could have a material adverse effect on our
    results of operations, financial condition and cash
    flows.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    A major factor underlying the current high level of demand for
    nitrogen-based fertilizer products produced by the nitrogen
    fertilizer business is the expanding production of ethanol in
    the United States and the expanded use of corn in ethanol
    production. Ethanol production in the United States is highly
    dependent upon a myriad of federal and state legislation and
    regulations, and is made significantly more competitive by
    various federal and state incentives. Such incentive programs
    may not be renewed, or if renewed, they may be renewed on terms
    significantly less favorable to ethanol producers than current
    incentive programs. Studies showing that expanded ethanol
    production may increase the level of greenhouse gases in the
    environment may reduce political support for ethanol production.
    The elimination or significant reduction in ethanol incentive
    programs, such as the 45 cents per gallon ethanol tax credit and
</DIV>
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    <BR>
    S-26
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    the 54 cents per gallon ethanol import tariff, could have a
    material adverse effect on our results of operations, financial
    condition and cash flows.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Further, most ethanol is currently produced from corn and other
    raw grains, such as milo or sorghum&#151;especially in the
    Midwest. The current trend in ethanol production research is to
    develop an efficient method of producing ethanol from
    cellulose-based biomass, such as agricultural waste, forest
    residue, municipal solid waste and energy crops (plants grown
    for use to make biofuels or directly exploited for their energy
    content). This trend is driven by the fact that cellulose-based
    biomass is generally cheaper than corn, and producing ethanol
    from cellulose-based biomass would create opportunities to
    produce ethanol in areas that are unable to grow corn. Although
    current technology is not sufficiently efficient to be
    competitive, new conversion technologies may be developed in the
    future. If an efficient method of producing ethanol from
    cellulose-based biomass is developed, the demand for corn may
    decrease significantly, which could reduce demand for nitrogen
    fertilizer products and have a material adverse effect on our
    results of operations, financial condition and cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Nitrogen
    fertilizer products are global commodities, and the nitrogen
    fertilizer business faces intense competition from other
    nitrogen fertilizer producers.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business is subject to intense price
    competition from both U.S.&#160;and foreign sources, including
    competitors operating in the Persian Gulf, the Asia-Pacific
    region, the Caribbean, Russia and the Ukraine. Fertilizers are
    global commodities, with little or no product differentiation,
    and customers make their purchasing decisions principally on the
    basis of delivered price and availability of the product.
    Furthermore, in recent years the price of nitrogen fertilizer in
    the United States has been substantially driven by pricing in
    the global fertilizer market. The nitrogen fertilizer business
    competes with a number of U.S.&#160;producers and producers in
    other countries, including state-owned and government-subsidized
    entities. Some competitors have greater total resources and are
    less dependent on earnings from fertilizer sales, which makes
    them less vulnerable to industry downturns and better positioned
    to pursue new expansion and development opportunities. The
    nitrogen fertilizer business&#146; competitive position could
    suffer to the extent it is not able to expand its resources
    either through investments in new or existing operations or
    through acquisitions, joint ventures or partnerships. An
    inability to compete successfully could result in the loss of
    customers, which could adversely affect the sales, profitability
    and the cash flows of the nitrogen fertilizer business.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Adverse
    weather conditions during peak fertilizer application periods
    may have a material adverse effect on our results of operations,
    financial condition and cash flows, because the agricultural
    customers of the nitrogen fertilizer business are geographically
    concentrated.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business&#146; sales to agricultural
    customers are concentrated in the Great Plains and Midwest
    states and are seasonal in nature. For example, the nitrogen
    fertilizer business generates greater net sales and operating
    income in the first half of the year, which is referred to
    herein as the planting season, compared to the second half of
    the year. Accordingly, an adverse weather pattern affecting
    agriculture in these regions or during the planting season could
    have a negative effect on fertilizer demand, which could, in
    turn, result in a material decline in the nitrogen fertilizer
    business&#146; net sales and margins and otherwise have a
    material adverse effect on our results of operations, financial
    condition and cash flows. The nitrogen fertilizer business&#146;
    quarterly results may vary significantly from one year to the
    next due largely to weather-related shifts in planting schedules
    and purchase patterns.
</DIV>
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    <BR>
    S-27
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: Arial, Helvetica">The nitrogen
    fertilizer business is seasonal, which may result in it carrying
    significant amounts of inventory and seasonal variations in
    working capital. Our inability to predict future seasonal
    nitrogen fertilizer demand accurately may result in excess
    inventory or product shortages.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business is seasonal. Farmers tend to
    apply nitrogen fertilizer during two short application periods,
    one in the spring and the other in the fall. The strongest
    demand for nitrogen fertilizer products typically occurs during
    the planting season. In contrast, the nitrogen fertilizer
    business and other nitrogen fertilizer producers generally
    produce products throughout the year. As a result, the nitrogen
    fertilizer business and its customers generally build
    inventories during the low demand periods of the year in order
    to ensure timely product availability during the peak sales
    seasons. The seasonality of nitrogen fertilizer demand results
    in sales volumes and net sales being highest during the North
    American spring season and working capital requirements
    typically being highest just prior to the start of the spring
    season.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    If seasonal demand exceeds projections, the nitrogen fertilizer
    business will not have enough product and its customers may
    acquire products from its competitors, which would negatively
    impact profitability. If seasonal demand is less than expected,
    the nitrogen fertilizer business will be left with excess
    inventory and higher working capital and liquidity requirements.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The degree of seasonality of the nitrogen fertilizer business
    can change significantly from year to year due to conditions in
    the agricultural industry and other factors.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">The nitrogen
    fertilizer business&#146; operations are dependent on
    third-party suppliers, including Linde, which owns an air
    separation plant that provides oxygen, nitrogen and compressed
    dry air to its gasifiers, and the City of Coffeyville, which
    supplies the nitrogen fertilizer business with electricity. A
    deterioration in the financial condition of a third-party
    supplier, a mechanical problem with the air separation plant, or
    the inability of a third-party supplier to perform in accordance
    with its contractual obligations could have a material adverse
    effect on our results of operations, financial condition and
    cash flows.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The operations of the nitrogen fertilizer business depend in
    large part on the performance of third-party suppliers,
    including Linde for the supply of oxygen, nitrogen and
    compressed dry air, and the City of Coffeyville for the supply
    of electricity. With respect to Linde Inc., or Linde, operations
    could be adversely affected if there were a deterioration in
    Linde&#146;s financial condition such that the operation of the
    air separation plant located adjacent to the nitrogen fertilizer
    plant was disrupted. Additionally, this air separation plant in
    the past has experienced numerous short-term interruptions,
    causing interruptions in gasifier operations. With respect to
    electricity, we recently settled litigation with the City of
    Coffeyville regarding the price they sought to charge the
    nitrogen fertilizer business for electricity and entered into an
    amended and restated electric services agreement which gives the
    nitrogen fertilizer business an option to extend the term of
    such agreement through June&#160;30, 2024. Should Linde, the
    City of Coffeyville or any of its other third-party suppliers
    fail to perform in accordance with existing contractual
    arrangements, operations could be forced to halt. Alternative
    sources of supply could be difficult to obtain. Any shutdown of
    operations at the nitrogen fertilizer plant, even for a limited
    period, could have a material adverse effect on our results of
    operations, financial condition and cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">The nitrogen
    fertilizer business&#146; results of operations, financial
    condition and cash flows may be adversely affected by the supply
    and price levels of pet coke.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The profitability of the nitrogen fertilizer business is
    directly affected by the price and availability of pet coke
    obtained from our crude oil refinery pursuant to a long-term
    agreement
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    and pet coke purchased from third parties, both of which vary
    based on market prices. Pet coke is a key raw material used by
    the nitrogen fertilizer business in the manufacture of nitrogen
    fertilizer products. If pet coke costs increase, the nitrogen
    fertilizer business may not be able to increase its prices to
    recover these increased costs, because market prices for
    nitrogen fertilizer products are not correlated with pet coke
    prices.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business may not be able to maintain an
    adequate supply of pet coke. In addition, it could experience
    production delays or cost increases if alternative sources of
    supply prove to be more expensive or difficult to obtain. The
    nitrogen fertilizer business currently purchases 100% of the pet
    coke the refinery produces. Accordingly, if the nitrogen
    fertilizer business increases production, it will be more
    dependent on pet coke purchases from third-party suppliers at
    open market prices. There is no assurance that the nitrogen
    fertilizer business would be able to purchase pet coke on
    comparable terms from third parties or at all.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">The nitrogen
    fertilizer business relies on third-party providers of
    transportation services and equipment, which subjects it to
    risks and uncertainties beyond its control that may have a
    material adverse effect on our results of operations, financial
    condition and cash flows.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business relies on railroad and trucking
    companies to ship finished products to its customers. The
    nitrogen fertilizer business also leases railcars from railcar
    owners in order to ship its finished products. These
    transportation operations, equipment and services are subject to
    various hazards, including extreme weather conditions, work
    stoppages, delays, spills, derailments and other accidents and
    other operating hazards.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    These transportation operations, equipment and services are also
    subject to environmental, safety and other regulatory oversight.
    Due to concerns related to terrorism or accidents, local, state
    and federal governments could implement new regulations
    affecting the transportation of the nitrogen fertilizer
    business&#146; finished products. In addition, new regulations
    could be implemented affecting the equipment used to ship its
    finished products.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Any delay in the nitrogen fertilizer business&#146; ability to
    ship its finished products as a result of these transportation
    companies&#146; failure to operate properly, the implementation
    of new and more stringent regulatory requirements affecting
    transportation operations or equipment, or significant increases
    in the cost of these services or equipment could have a material
    adverse effect on our results of operations, financial condition
    and cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">The nitrogen
    fertilizer business&#146; results of operations are highly
    dependent upon and fluctuate based upon business and economic
    conditions and governmental policies affecting the agricultural
    industry. These factors are outside of our control and may
    significantly affect our profitability.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business&#146; results of operations are
    highly dependent upon business and economic conditions and
    governmental policies affecting the agricultural industry, which
    we cannot control. The agricultural products business can be
    affected by a number of factors. The most important of these
    factors, for U.S.&#160;markets, are:
</DIV>

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

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    <TD width="4%"></TD>
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<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    weather patterns and field conditions (particularly during
    periods of traditionally high nitrogen fertilizer consumption);
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    quantities of nitrogen fertilizers imported to and exported from
    North America;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    current and projected grain inventories and prices, which are
    heavily influenced by U.S.&#160;exports and world-wide grain
    markets;&#160;and
</TD>
</TR>

</TABLE>
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    <BR>
    S-29
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    U.S.&#160;governmental policies, including farm and biofuel
    policies, which may directly or indirectly influence the number
    of acres planted, the level of grain inventories, the mix of
    crops planted or crop prices.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    International market conditions, which are also outside of our
    control, may also significantly influence the nitrogen
    fertilizer business&#146; operating results. The international
    market for nitrogen fertilizers is influenced by such factors as
    the relative value of the U.S.&#160;dollar and its impact upon
    the cost of importing nitrogen fertilizers, foreign agricultural
    policies, the existence of, or changes in, import or foreign
    currency exchange barriers in certain foreign markets, changes
    in the hard currency demands of certain countries and other
    regulatory policies of foreign governments, as well as the laws
    and policies of the United States affecting foreign trade and
    investment.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Ammonia can be
    very volatile and extremely hazardous. Any liability for
    accidents involving ammonia that cause severe damage to property
    or injury to the environment and human health could have a
    material adverse effect on our results of operations, financial
    condition and cash flows. In addition, the costs of transporting
    ammonia could increase significantly in the
    future.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business manufactures, processes,
    stores, handles, distributes and transports ammonia, which can
    be very volatile and extremely hazardous. Major accidents or
    releases involving ammonia could cause severe damage or injury
    to property, the environment and human health, as well as a
    possible disruption of supplies and markets. Such an event could
    result in civil lawsuits, fines, penalties and regulatory
    enforcement proceedings, all of which could lead to significant
    liabilities. Any damage to persons, equipment or property or
    other disruption of the ability of the nitrogen fertilizer
    business to produce or distribute its products could result in a
    significant decrease in operating revenues and significant
    additional cost to replace or repair and insure its assets,
    which could have a material adverse effect on our results of
    operations, financial condition and cash flows. The nitrogen
    fertilizer business periodically experiences minor releases of
    ammonia related to leaks from heat exchangers and other
    equipment. It experienced more significant ammonia releases in
    August 2007 due to the failure of a high-pressure pump and in
    September 2010 due to a UAN vessel rupture. Similar events may
    occur in the future.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition, the nitrogen fertilizer business may incur
    significant losses or costs relating to the operation of
    railcars used for the purpose of carrying various products,
    including ammonia. Due to the dangerous and potentially toxic
    nature of the cargo, in particular ammonia, onboard railcars, a
    railcar accident may result in fires, explosions and pollution.
    These circumstances may result in sudden, severe damage or
    injury to property, the environment and human health. In the
    event of pollution, the nitrogen fertilizer business may be held
    responsible even if it is not at fault and it complied with the
    laws and regulations in effect at the time of the accident.
    Litigation arising from accidents involving ammonia may result
    in the nitrogen fertilizer business or us being named as a
    defendant in lawsuits asserting claims for large amounts of
    damages, which could have a material adverse effect on our
    results of operations, financial condition and cash flows.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Given the risks inherent in transporting ammonia, the costs of
    transporting ammonia could increase significantly in the future.
    Ammonia is most typically transported by railcar. A number of
    initiatives are underway in the railroad and chemical industries
    that may result in changes to railcar design in order to
    minimize railway accidents involving hazardous materials. If any
    such design changes are implemented, or if accidents involving
    hazardous freight increase the insurance and other costs of
    railcars, freight costs of the nitrogen fertilizer business
    could significantly increase.
</DIV>
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    <BR>
    S-30
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: Arial, Helvetica">Environmental
    laws and regulations on fertilizer end-use and application and
    numeric nutrient water quality criteria could have a material
    adverse impact on fertilizer demand in the future.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Future environmental laws and regulations on the end-use and
    application of fertilizers could cause changes in demand for the
    nitrogen fertilizer business&#146; products. In addition, future
    environmental laws and regulations, or new interpretations of
    existing laws or regulations, could limit the ability of the
    nitrogen fertilizer business to market and sell its products to
    end users. From time to time, various state legislatures have
    proposed bans or other limitations on fertilizer products. In
    addition, a number of states have adopted or proposed numeric
    nutrient water quality criteria that could result in decreased
    demand for fertilizer products in those states. Similarly, a new
    final Environmental Protection Agency, or EPA, rule establishing
    numeric nutrient criteria for certain Florida water bodies may
    require farmers to implement best management practices,
    including the reduction of fertilizer use, to reduce the impact
    of fertilizer on water quality. Any such laws, regulations or
    interpretations could have a material adverse effect on our
    results of operations, financial condition and cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">The nitrogen
    fertilizer business&#146; plans to address its
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>production
    may not be successful.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business has signed a letter of intent
    with a third party with expertise in
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>
    capture and storage systems to develop plans whereby it may, in
    the future, either sell up to 850,000 tons per year of high
    purity
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>
    produced by the nitrogen fertilizer plant to oil and gas
    exploration and production companies to enhance oil recovery, or
    pursue an economic means of geologically sequestering such
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>.
    There can be no guarantee that this proposed
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>
    capture and storage system will be constructed successfully or
    at all or, if constructed, that it will provide an economic
    benefit and will not result in economic losses or additional
    costs that may have a material adverse effect on our results of
    operations, financial condition and cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">If licensed
    technology were no longer available, the nitrogen fertilizer
    business may be adversely affected.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business has licensed, and may in the
    future license, a combination of patent, trade secret and other
    intellectual property rights of third parties for use in its
    business. In particular, the gasification process it uses to
    convert pet coke to high purity hydrogen for subsequent
    conversion to ammonia is licensed from General Electric. The
    license, which is fully paid, grants the nitrogen fertilizer
    business perpetual rights to use the pet coke gasification
    process on specified terms and conditions and is integral to the
    operations of the nitrogen fertilizer facility. If this, or any
    other license agreements on which the nitrogen fertilizer
    business&#146; operations rely were to be terminated, licenses
    to alternative technology may not be available, or may only be
    available on terms that are not commercially reasonable or
    acceptable. In addition, any substitution of new technology for
    currently-licensed technology may require substantial changes to
    manufacturing processes or equipment and may have a material
    adverse effect on our results of operations, financial condition
    and cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">The nitrogen
    fertilizer business may face third-party claims of intellectual
    property infringement, which if successful could result in
    significant costs.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    There are currently no pending claims relating to the
    infringement of any third-party intellectual property rights.
    However, in the future the nitrogen fertilizer business may face
    claims of infringement that could interfere with its ability to
    use technology that is material to its business operations. Any
    litigation of this type, whether successful or unsuccessful,
    could result in substantial costs and diversions of resources,
    which could have a material adverse effect on our results of
    operations, financial condition and cash flows. In the event a
    claim of
</DIV>
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    <BR>
    S-31
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    infringement against the nitrogen fertilizer business is
    successful, it may be required to pay royalties or license fees
    for past or continued use of the infringing technology, or it
    may be prohibited from using the infringing technology
    altogether. If it is prohibited from using any technology as a
    result of such a claim, it may not be able to obtain licenses to
    alternative technology adequate to substitute for the technology
    it can no longer use, or licenses for such alternative
    technology may only be available on terms that are not
    commercially reasonable or acceptable. In addition, any
    substitution of new technology for currently licensed technology
    may require the nitrogen fertilizer business to make substantial
    changes to its manufacturing processes or equipment or to its
    products, and could have a material adverse effect on our
    results of operations, financial condition and cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">There can be
    no assurance that the transportation costs of the nitrogen
    fertilizer business&#146; competitors will not
    decline.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer plant is located within the
    U.S.&#160;farm belt, where the majority of the end users of the
    nitrogen fertilizer products grow their crops. Many of our
    competitors produce fertilizer outside of this region and incur
    greater costs in transporting their products over longer
    distances via rail, ships and pipelines. There can be no
    assurance that our competitors&#146; transportation costs will
    not decline or that additional pipelines will not be built,
    lowering the price at which our competitors can sell their
    products, which would have a material adverse effect on our
    results of operations and financial condition.
</DIV>

<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Risks Related to
    Our Entire Business</FONT></B>
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Instability
    and volatility in the global capital and credit markets could
    negatively impact our business, financial condition, results of
    operations and cash flows.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The global capital and credit markets experienced extreme
    volatility and disruption over the past two years. Our business,
    financial condition and results of operations could be
    negatively impacted by the difficult conditions and extreme
    volatility in the capital, credit and commodities markets and in
    the global economy. These factors, combined with volatile oil
    prices, declining business and consumer confidence and increased
    unemployment, precipitated an economic recession in the
    U.S.&#160;and globally during 2008 and 2009. The difficult
    conditions in these markets and the overall economy affect us in
    a number of ways. For example:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Although we believe we have sufficient liquidity under our
    revolving credit facility to run our business, under extreme
    market conditions there can be no assurance that such funds
    would be available or sufficient, and in such a case, we may not
    be able to successfully obtain additional financing on favorable
    terms, or at all.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Market volatility has exerted downward pressure on our stock
    price, which may make it more difficult for us to raise
    additional capital and thereby limit our ability to grow.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Our credit facility contains various financial covenants that we
    must comply with every quarter. Although we successfully amended
    these covenants in December 2008 and again in October 2009, due
    to the current economic environment there can be no assurance
    that we would be able to successfully amend the agreement in the
    future if we were to fall out of covenant compliance. Further,
    any such amendment could be very expensive.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Market conditions could result in our significant customers
    experiencing financial difficulties. We are exposed to the
    credit risk of our customers, and their failure to meet their
    financial obligations when due because of bankruptcy, lack of
    liquidity, operational failure or other reasons could result in
    decreased sales and earnings for us.
</TD>
</TR>

</TABLE>
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    <BR>
    S-32
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><I><FONT style="font-family: Arial, Helvetica">Our refinery
    and nitrogen fertilizer facilities face operating hazards and
    interruptions, including unscheduled maintenance or downtime. We
    could face potentially significant costs to the extent these
    hazards or interruptions cause a material decline in production
    and are not fully covered by our existing insurance coverage.
    Insurance companies that currently insure companies in the
    energy industry may cease to do so, may change the coverage
    provided or may substantially increase premiums in the
    future.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our operations, located primarily in a single location, are
    subject to significant operating hazards and interruptions. If
    any of our facilities, including our refinery and the nitrogen
    fertilizer plant, experiences a major accident or fire, is
    damaged by severe weather, flooding or other natural disaster,
    or is otherwise forced to significantly curtail its operations
    or shut down, we could incur significant losses which could have
    a material adverse effect on our results of operations,
    financial condition and cash flows. Conducting all of our
    refining operations and fertilizer manufacturing at a single
    location compounds such risks.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Operations at our refinery and the nitrogen fertilizer plant
    could be curtailed or partially or completely shut down,
    temporarily or permanently, as the result of a number of
    circumstances, most of which are not within our control, such as:
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    unscheduled maintenance or catastrophic events such as a major
    accident or fire, damage by severe weather, flooding or other
    natural disaster;
</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    labor difficulties that result in a work stoppage or slowdown;
</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    environmental proceedings or other litigation that compel the
    cessation of all or a portion of the operations;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    increasingly stringent environmental regulations.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The magnitude of the effect on us of any shutdown will depend on
    the length of the shutdown and the extent of the plant
    operations affected by the shutdown. Our refinery requires a
    scheduled turnaround maintenance every three to four years for
    each unit, and the nitrogen fertilizer plant requires a
    scheduled maintenance turnaround every two years. A major
    accident, fire, flood, or other event could damage our
    facilities or the environment and the surrounding community or
    result in injuries or loss of life. For example, the flood that
    occurred during the weekend of June&#160;30, 2007 shut down our
    refinery for seven weeks, shut down the nitrogen fertilizer
    facility for approximately two weeks and required significant
    expenditures to repair damaged equipment. In addition, the
    nitrogen fertilizer facility&#146;s UAN plant was out of service
    for approximately six weeks after the rupture of a high pressure
    vessel in September 2010. The cost to repair the damage caused
    by the UAN incident was between $10 and $11&#160;million, and
    repairs were substantially complete by December&#160;31, 2010.
    Our refinery experienced an equipment malfunction and small fire
    in connection with its fluid catalytic cracker on
    December&#160;28, 2010, which led to reduced crude throughput
    and cost approximately $6.5&#160;million to repair. We
    anticipate that substantially all of the repair costs in excess
    of a $2.5&#160;million deductible will be covered by insurance.
    We used resulting downtime to perform certain turnaround
    activities which had otherwise been scheduled for later in 2011,
    along with opportunistic maintenance, which cost approximately
    $4&#160;million in total. The refinery returned to full
    operations on January&#160;26, 2011. Scheduled and unscheduled
    maintenance could reduce our net income and cash flows during
    the period of time that any of our units is not operating. Any
    unscheduled future downtime could have a material adverse effect
    on our results of operations, financial condition and cash flows.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    If we experience significant property damage, business
    interruption, environmental claims or other liabilities, our
    business could be materially adversely affected to the extent
    the damages or claims exceed the amount of valid and collectible
    insurance available to us. Our property and business
    interruption insurance policies have a $1.0&#160;billion limit,
    with a $2.5&#160;million deductible for physical damage and a
    <FONT style="white-space: nowrap">45-day</FONT>
    waiting period before losses resulting from
</DIV>
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    business interruptions are recoverable. The policies also
    contain exclusions and conditions that could have a materially
    adverse impact on our ability to receive indemnification
    thereunder, as well as customary
    <FONT style="white-space: nowrap">sub-limits</FONT>
    for particular types of losses. For example, the current
    property policy contains a specific
    <FONT style="white-space: nowrap">sub-limit</FONT> of
    $150.0&#160;million for damage caused by flooding. We are fully
    exposed to all losses in excess of the applicable limits and
    <FONT style="white-space: nowrap">sub-limits</FONT>
    and for losses due to business interruptions of fewer than
    45&#160;days.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The energy industry is highly capital intensive, and the entire
    or partial loss of individual facilities can result in
    significant costs to both industry participants, such as us, and
    their insurance carriers. In recent years, several large energy
    industry claims have resulted in significant increases in the
    level of premium costs and deductible periods for participants
    in the energy industry. For example, during 2005, Hurricanes
    Katrina and Rita caused significant damage to several petroleum
    refineries along the U.S.&#160;Gulf Coast, in addition to
    numerous oil and gas production facilities and pipelines in that
    region. As a result of large energy industry insurance claims,
    insurance companies that have historically participated in
    underwriting energy related facilities could discontinue that
    practice or demand significantly higher premiums or deductibles
    to cover these facilities. Although we currently maintain
    significant amounts of insurance, insurance policies are subject
    to annual renewal. If significant changes in the number or
    financial solvency of insurance underwriters for the energy
    industry occur, we may be unable to obtain and maintain adequate
    insurance at a reasonable cost or we might need to significantly
    increase our retained exposures.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Environmental
    laws and regulations could require us to make substantial
    capital expenditures to remain in compliance or to remediate
    current or future contamination that could give rise to material
    liabilities.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our operations are subject to a variety of federal, state and
    local environmental laws and regulations relating to the
    protection of the environment, including those governing the
    emission or discharge of pollutants into the environment,
    product specifications and the generation, treatment, storage,
    transportation, disposal and remediation of solid and hazardous
    waste and materials. Violations of these laws and regulations or
    permit conditions can result in substantial penalties,
    injunctive orders compelling installation of additional
    controls, civil and criminal sanctions, permit revocations
    <FONT style="white-space: nowrap">and/or</FONT>
    facility shutdowns.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition, new environmental laws and regulations, new
    interpretations of existing laws and regulations, increased
    governmental enforcement of laws and regulations or other
    developments could require us to make additional unforeseen
    expenditures. Many of these laws and regulations are becoming
    increasingly stringent, and the cost of compliance with these
    requirements can be expected to increase over time. The
    requirements to be met, as well as the technology and length of
    time available to meet those requirements, continue to develop
    and change. These expenditures or costs for environmental
    compliance could have a material adverse effect on our results
    of operations, financial condition and profitability.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our facilities operate under a number of federal and state
    permits, licenses and approvals with terms and conditions
    containing a significant number of prescriptive limits and
    performance standards in order to operate. Our facilities are
    also required to comply with prescriptive limits and meet
    performance standards specific to refining
    <FONT style="white-space: nowrap">and/or</FONT>
    chemical facilities as well as to general manufacturing
    facilities. All of these permits, licenses, approvals and
    standards require a significant amount of monitoring, record
    keeping and reporting in order to demonstrate compliance with
    the underlying permit, license, approval or standard. Incomplete
    documentation of compliance status may result in the imposition
    of fines, penalties and injunctive relief. Additionally, due to
    the nature of our manufacturing and refining processes, there
    may be times when we are unable to meet the standards and terms
    and conditions of these permits and licenses due to operational
    upsets or malfunctions, which may lead to the
</DIV>
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    imposition of fines and penalties or operating restrictions that
    may have a material adverse effect on our ability to operate our
    facilities and accordingly our financial performance.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our business is subject to accidental spills, discharges or
    other releases of petroleum or hazardous substances into the
    environment. Past or future spills related to any of our current
    or former operations, including our refinery, pipelines, product
    terminals, fertilizer plant or transportation of products or
    hazardous substances from those facilities, may give rise to
    liability (including strict liability, or liability without
    fault, and potential cleanup responsibility) to governmental
    entities or private parties under federal, state or local
    environmental laws, as well as under common law. For example, we
    could be held strictly liable under CERCLA and similar state
    statutes for past or future spills without regard to fault or
    whether our actions were in compliance with the law at the time
    of the spills. Pursuant to CERCLA and similar state statutes, we
    could be held liable for contamination associated with
    facilities we currently own or operate, facilities we formerly
    owned or operated (if any) and facilities to which we
    transported or arranged for the transportation of wastes or
    by-products containing hazardous substances for treatment,
    storage, or disposal.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The potential penalties and cleanup costs for past or future
    releases or spills, liability to third parties for damage to
    their property or exposure to hazardous substances, or the need
    to address newly discovered information or conditions that may
    require response actions could be significant and could have a
    material adverse effect on our results of operations, financial
    condition and cash flows. In addition, we may incur liability
    for alleged personal injury or property damage due to exposure
    to chemicals or other hazardous substances located at or
    released from our facilities. We may also face liability for
    personal injury, property damage, natural resource damage or for
    cleanup costs for the alleged migration of contamination or
    other hazardous substances from our facilities to adjacent and
    other nearby properties.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In March 2004, CRRM and CRT entered into a Consent Decree to
    address certain allegations of Clean Air Act violations by
    Farmland at our refinery in order to address the alleged
    violations and eliminate liabilities going forward. The
    remaining costs of complying with the Consent Decree are
    expected to be approximately $65&#160;million, of which
    approximately $50&#160;million is expected to be capital
    expenditures. This does not include the cleanup obligations for
    historic contamination at the site that are being addressed
    pursuant to administrative orders issued under RCRA and
    described in our
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    under Item&#160;1, Business&#151;&#147;Environmental
    Matters&#151;RCRA&#151;Impacts of Past Manufacturing.&#148; CRRM
    has agreed with the EPA to extend the refinery&#146;s deadline
    under the Consent Decree, as described in our
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    under Item&#160;1, Business&#151;&#147;Environmental
    Matters&#151;The Federal Clean Air Act,&#148; to install certain
    air pollution controls on its FCCU due to delays caused by the
    June/July 2007 flood. CRRM may also enter into a &#147;global
    settlement&#148; under the National Petroleum Refining
    Initiative, which would require us to install additional
    controls and pay a civil penalty, in consideration for broad
    releases from liability for violations of certain
    &#147;marquee&#148; Clean Air Act programs for refineries. A
    number of factors could affect our ability to meet the
    requirements imposed by the Consent Decree and have a material
    adverse effect on our results of operations, financial condition
    and profitability.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Two of our facilities, including our Coffeyville refinery and
    the Phillipsburg terminal (which operated as a refinery until
    1991), have environmental contamination. We have assumed
    Farmland&#146;s responsibilities under certain RCRA
    administrative orders related to contamination at or that
    originated from the refinery (which includes portions of the
    nitrogen fertilizer plant) and the Phillipsburg terminal. If
    significant unknown liabilities that have been undetected to
    date by our soil and groundwater investigation and sampling
    programs arise in the areas where we have assumed liability for
    the corrective action, that liability could have a material
    adverse effect on our results of operations and financial
    condition and may not be covered by insurance.
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We may incur future costs relating to the off-site disposal of
    hazardous wastes. Companies that dispose of, or arrange for the
    transportation or disposal of, hazardous substances at off-site
    locations may be held jointly and severally liable for the costs
    of investigation and remediation of contamination at those
    off-site locations, regardless of fault. We could become
    involved in litigation or other proceedings involving off-site
    waste disposal and the damages or costs in any such proceedings
    could be material.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">We may be
    unable to obtain or renew permits necessary for our operations,
    which could inhibit our ability to do business.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We hold numerous environmental and other governmental permits
    and approvals authorizing operations at our facilities. Future
    expansion of our operations is also predicated upon securing the
    necessary environmental or other permits or approvals. A
    decision by a government agency to deny or delay issuing a new
    or renewed material permit or approval, or to revoke or
    substantially modify an existing permit or approval, could have
    a material adverse effect on our ability to continue operations
    and on our financial condition, results of operations and cash
    flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Climate change
    laws and regulations could have a material adverse effect on our
    results of operations, financial condition, and cash
    flows.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Currently, various legislative and regulatory measures to
    address greenhouse gas emissions (including
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>,
    methane and nitrous oxides) are in various phases of discussion
    or implementation. At the federal legislative level, Congress
    could adopt some form of federal mandatory greenhouse gas
    emission reduction laws, although the specific requirements and
    timing of any such laws are uncertain at this time. In June
    2009, the U.S.&#160;House of Representatives passed a bill that
    would create a nationwide
    <FONT style="white-space: nowrap">cap-and-trade</FONT>
    program designed to regulate emissions of
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>,
    methane and other greenhouse gases. A similar bill was
    introduced in the U.S.&#160;Senate, but was not voted upon.
    Congressional passage of such legislation does not appear likely
    at this time, though it could be adopted at a future date. It is
    also possible that Congress may pass alternative climate change
    bills that do not mandate a nationwide
    <FONT style="white-space: nowrap">cap-and-trade</FONT>
    program and instead focus on promoting renewable energy and
    energy efficiency.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In the absence of congressional legislation curbing greenhouse
    gas emissions, the EPA is moving ahead administratively under
    its federal Clean Air Act authority. In October 2009, the EPA
    finalized a rule requiring certain large emitters of greenhouse
    gases to inventory and report their greenhouse gas emissions to
    the EPA. In accordance with the rule, we have begun monitoring
    our greenhouse gas emissions from our refinery and the nitrogen
    fertilizer plant and will report the emissions to the EPA
    beginning in 2011. On December&#160;7, 2009, the EPA finalized
    its &#147;endangerment finding&#148; that greenhouse gas
    emissions, including
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>,
    pose a threat to human health and welfare. The finding allows
    the EPA to regulate greenhouse gas emissions as air pollutants
    under the federal Clean Air Act. In May 2010, the EPA finalized
    the &#147;Greenhouse Gas Tailoring Rule,&#148; which establishes
    new greenhouse gas emissions thresholds that determine when
    stationary sources, such as our refinery and the nitrogen
    fertilizer plant, must obtain permits under the Prevention of
    Significant Deterioration, or PSD, and Title&#160;V programs of
    the federal Clean Air Act. The significance of the permitting
    requirement is that, in cases where a new source is constructed
    or an existing source undergoes a major modification, the
    facility would need to evaluate and install best available
    control technology, or BACT, for its greenhouse gas emissions.
    Phase-in permit requirements will begin for the largest
    stationary sources in 2011. We do not currently anticipate that
    the UAN expansion project at the nitrogen fertilizer plant or
    any other currently anticipated projects will result in a
    significant increase in greenhouse gas emissions triggering the
    need to install BACT. However, beginning in July 2011, a major
    modification resulting in a significant expansion of production
    at our
</DIV>
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    refinery or the nitrogen fertilizer plant resulting in a
    significant increase in greenhouse gas emissions may require us
    to install BACT for our greenhouse gas emissions. The EPA has
    also announced its intention to propose New Source Performance
    Standards for greenhouse gas emissions of refineries by
    December&#160;15, 2011 and to finalize the standards by
    November&#160;15, 2012. The EPA&#146;s endangerment finding, the
    Greenhouse Gas Tailoring Rule and certain other greenhouse gas
    emission rules have been challenged and will likely be subject
    to extensive litigation. In addition, a number of Congressional
    bills to overturn the endangerment finding and bar the EPA from
    regulating greenhouse gas emissions, or at least to defer such
    action by the EPA under the federal Clean Air Act, have been
    proposed in the past, although President Obama has announced his
    intention to veto any such bills, if passed.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition to federal regulations, a number of states have
    adopted regional greenhouse gas initiatives to reduce
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>
    and other greenhouse gas emissions. In 2007, a group of Midwest
    states, including Kansas (where our refinery and the nitrogen
    fertilizer facility are located), formed the Midwestern
    Greenhouse Gas Reduction Accord, which calls for the development
    of a
    <FONT style="white-space: nowrap">cap-and-trade</FONT>
    system to control greenhouse gas emissions and for the inventory
    of such emissions. However, the individual states that have
    signed on to the accord must adopt laws or regulations
    implementing the trading scheme before it becomes effective, and
    the timing and specific requirements of any such laws or
    regulations in Kansas are uncertain at this time.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The implementation of EPA regulations
    <FONT style="white-space: nowrap">and/or</FONT> the
    passage of federal or state climate change legislation will
    likely result in increased costs to (i)&#160;operate and
    maintain our facilities, (ii)&#160;install new emission controls
    on our facilities and (iii)&#160;administer and manage any
    greenhouse gas emissions program. Increased costs associated
    with compliance with any future legislation or regulation of
    greenhouse gas emissions, if it occurs, may have a material
    adverse effect on our results of operations, financial condition
    and cash flows.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition, climate change legislation and regulations may
    result in increased costs not only for our business but also for
    the consumers of refined fuels. Increased consumer costs for
    refined fuels costs could impact the demand for refined fuels
    produced through the use of fossil fuels. Decreased demand for
    refined fuels may have a material adverse effect on our results
    of operations, financial condition and cash flows. In addition
    to the impact of increased regulation of greenhouse gas
    emissions on producers and consumers of refined fuels, climate
    change legislation and regulations would likely increase costs
    for agricultural producers that utilize our fertilizer products,
    thereby potentially decreasing demand for our fertilizer
    products. Decreased demand for our fertilizer products may have
    a material adverse effect on our results of operations,
    financial condition and the cash flows of the nitrogen
    fertilizer business.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">We are subject
    to strict laws and regulations regarding employee and process
    safety, and failure to comply with these laws and regulations
    could have a material adverse effect on our results of
    operations, financial condition and profitability.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We are subject to the requirements of the federal Occupational
    Safety and Health Act, or OSHA, and comparable state statutes
    that regulate the protection of the health and safety of
    workers. In addition, OSHA requires that we maintain information
    about hazardous materials used or produced in our operations and
    that we provide this information to employees, state and local
    governmental authorities, and local residents. Failure to comply
    with OSHA requirements, including general industry standards,
    record keeping requirements and monitoring and control of
    occupational exposure to regulated substances, could have a
    material adverse effect on our results of operations, financial
    condition and cash flows if we are subjected to significant
    fines or compliance costs.
</DIV>
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    <B><I><FONT style="font-family: Arial, Helvetica">Both the
    petroleum and nitrogen fertilizer businesses depend on
    significant customers and the loss of one or several significant
    customers may have a material adverse impact on our results of
    operations and financial condition.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The petroleum and nitrogen fertilizer businesses both have a
    high concentration of customers. Our five largest customers in
    the petroleum business represented 48.8% of our petroleum sales
    for the year ended December&#160;31, 2009. Further in the
    aggregate, the top five ammonia customers of the nitrogen
    fertilizer business represented 43.9% of its ammonia sales for
    the year ended December&#160;31, 2009 and the top five UAN
    customers of the nitrogen fertilizer business represented 44.2%
    of its UAN sales for the same period. Several significant
    petroleum, ammonia and UAN customers each account for more than
    10% of sales of petroleum, ammonia and UAN, respectively. Given
    the nature of our business, and consistent with industry
    practice, we do not have long-term minimum purchase contracts
    with any of our customers. The loss of one or several of these
    significant customers, or a significant reduction in purchase
    volume by any of them, could have a material adverse effect on
    our results of operations, financial condition and cash flows.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">The
    acquisition and expansion strategy of our petroleum business and
    the nitrogen fertilizer business involves significant
    risks.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Both our petroleum business and the nitrogen fertilizer business
    will consider pursuing acquisitions and expansion projects in
    order to continue to grow and increase profitability. However,
    acquisitions and expansions involve numerous risks and
    uncertainties, including intense competition for suitable
    acquisition targets, the potential unavailability of financial
    resources necessary to consummate acquisitions and expansions,
    difficulties in identifying suitable acquisition targets and
    expansion projects or in completing any transactions identified
    on sufficiently favorable terms, and the need to obtain
    regulatory or other governmental approvals that may be necessary
    to complete acquisitions and expansions. In addition, any future
    acquisitions and expansions may entail significant transaction
    costs and risks associated with entry into new markets and lines
    of business.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business has announced that it intends
    to move forward with an expansion of its nitrogen fertilizer
    plant, which will allow it the flexibility to upgrade all of its
    ammonia production to UAN. If the premium that UAN currently
    earns over ammonia decreases, this expansion project may not
    yield the economic benefits and accretive effects that are
    currently anticipated.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition to the risks involved in identifying and completing
    acquisitions described above, even when acquisitions are
    completed, integration of acquired entities can involve
    significant difficulties, such as:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    unforeseen difficulties in the acquired operations and
    disruption of the ongoing operations of our petroleum business
    and the nitrogen fertilizer business;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    failure to achieve cost savings or other financial or operating
    objectives with respect to an acquisition;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    strain on the operational and managerial controls and procedures
    of our petroleum business and the nitrogen fertilizer business,
    and the need to modify systems or to add management resources;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    difficulties in the integration and retention of customers or
    personnel and the integration and effective deployment of
    operations or technologies;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    assumption of unknown material liabilities or regulatory
    non-compliance issues;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    amortization of acquired assets, which would reduce future
    reported earnings;
</TD>
</TR>

</TABLE>
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    <BR>
    S-38
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    possible adverse short-term effects on our cash flows or
    operating results;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    diversion of management&#146;s attention from the ongoing
    operations of our business.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition, in connection with any potential acquisition or
    expansion project involving the nitrogen fertilizer business,
    the nitrogen fertilizer business will need to consider whether
    the business it intends to acquire or expansion project it
    intends to pursue (including the
    CO<SUB style="font-size: 85%; vertical-align: text-bottom">2</SUB>
    sequestration or sale project) could affect the nitrogen
    fertilizer business&#146; tax treatment as a partnership for
    federal income tax purposes. If the nitrogen fertilizer business
    is otherwise unable to conclude that the activities of the
    business being acquired or the expansion project would not
    affect the Partnership&#146;s treatment as a partnership for
    federal income tax purposes, the nitrogen fertilizer business
    may elect to seek a ruling from the Internal Revenue Service
    (&#147;IRS&#148;). Seeking such a ruling could be costly or, in
    the case of competitive acquisitions, place the nitrogen
    fertilizer business in a competitive disadvantage compared to
    other potential acquirers who do not seek such a ruling. If the
    nitrogen fertilizer business is unable to conclude that an
    activity would not affect its treatment as a partnership for
    federal income tax purposes, the nitrogen fertilizer business
    may choose to acquire such business or develop such expansion
    project in a corporate subsidiary, which would subject the
    income related to such activity to entity-level taxation.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Failure to manage these acquisition and expansion growth risks
    could have a material adverse effect on our results of
    operations, financial condition and cash flows. There can be no
    assurance that we will be able to consummate any acquisitions or
    expansions, successfully integrate acquired entities, or
    generate positive cash flow at any acquired company or expansion
    project.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">We are a
    holding company and depend upon our subsidiaries for our cash
    flow.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We are a holding company. Our subsidiaries conduct all of our
    operations and own substantially all of our assets.
    Consequently, our cash flow and our ability to meet our
    obligations or to pay dividends or make other distributions in
    the future will depend upon the cash flow of our subsidiaries
    and the payment of funds by our subsidiaries to us in the form
    of dividends, tax sharing payments or otherwise. In addition,
    CRLLC, our indirect subsidiary, which is the primary obligor
    under our existing credit facility, is a holding company and its
    ability to meet its debt service obligations depends on the cash
    flow of its subsidiaries. The ability of our subsidiaries to
    make any payments to us will depend on their earnings, the terms
    of their indebtedness, including the terms of our credit
    facility, tax considerations and legal restrictions. In
    particular, our credit facility currently imposes significant
    limitations on the ability of our subsidiaries to make
    distributions to us and consequently our ability to pay
    dividends to our stockholders.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Our
    significant indebtedness may affect our ability to operate our
    business, and may have a material adverse effect on our
    financial condition and results of operations.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    As of December&#160;31, 2010, we had total term debt outstanding
    of $472.5&#160;million, $70.4&#160;million in letters of credit
    outstanding and borrowing availability of $79.6&#160;million
    under our credit facility. We and our subsidiaries may be able
    to incur significant additional indebtedness in the future. If
    new indebtedness is added to our current indebtedness, the risks
    described below could increase. Our high level of indebtedness
    could have important consequences, such as:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    limiting our ability to obtain additional financing to fund our
    working capital needs, capital expenditures, debt service
    requirements or for other purposes;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    limiting our ability to use operating cash flow in other areas
    of our business because we must dedicate a substantial portion
    of these funds to service debt;
</TD>
</TR>

</TABLE>
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    <BR>
    S-39
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<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    limiting our ability to compete with other companies who are not
    as highly leveraged, as we may be less capable of responding to
    adverse economic and industry conditions;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    placing restrictive financial and operating covenants in the
    agreements governing our and our subsidiaries&#146; long-term
    indebtedness and bank loans, including, in the case of certain
    indebtedness of subsidiaries, certain covenants that restrict
    the ability of subsidiaries to pay dividends or make other
    distributions to us;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


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    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    exposing us to potential events of default (if not cured or
    waived) under financial and operating covenants contained in our
    or our subsidiaries&#146; debt instruments that could have a
    material adverse effect on our business, financial condition and
    operating results;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    increasing our vulnerability to a downturn in general economic
    conditions or in pricing of our products;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    limiting our ability to react to changing market conditions in
    our industry and in our customers&#146; industries.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition, borrowings under our existing credit facility bear
    interest at variable rates subject to a LIBOR and base rate
    floor. If market interest rates increase, such variable-rate
    debt will create higher debt service requirements, which could
    adversely affect our cash flow. Our interest expense for the
    year ended December&#160;31, 2009 was $44.2&#160;million. A 1%
    increase or decrease in the applicable interest rates under our
    credit facility, using average debt outstanding at
    December&#160;31, 2009, would correspondingly change our
    interest expense by approximately $4.8&#160;million per year.
    Our interest costs are also affected by our credit ratings. If
    our credit ratings decline in the future, the interest rates we
    are charged on debt under our credit facility could increase
    incrementally by 0.25%, up to 1.0%, contingent upon our credit
    rating.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition, changes in our credit ratings may affect the way
    crude oil and feedstock suppliers view our ability to make
    payments and may induce them to shorten the payment terms of
    their invoices. Given the large dollar amounts and volume of our
    feedstock purchases, a change in payment terms may have a
    material adverse effect on our liability and our ability to make
    payments to our suppliers.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition to our debt service obligations, our operations
    require substantial investments on a continuing basis. Our
    ability to make scheduled debt payments, to refinance our
    obligations with respect to our indebtedness and to fund capital
    and non-capital expenditures necessary to maintain the condition
    of our operating assets, properties and systems software, as
    well as to provide capacity for the growth of our business,
    depends on our financial and operating performance, which, in
    turn, is subject to prevailing economic conditions and
    financial, business, competitive, legal and other factors. In
    addition, we are and will be subject to covenants contained in
    agreements governing our present and future indebtedness. These
    covenants include and will likely include restrictions on
    certain payments, the granting of liens, the incurrence of
    additional indebtedness, dividend restrictions affecting
    subsidiaries, asset sales, transactions with affiliates and
    mergers and consolidations. Any failure to comply with these
    covenants could result in a default under our credit facility.
    Upon a default, unless waived, the lenders under our credit
    facility would have all remedies available to a secured lender,
    and could elect to terminate their commitments, cease making
    further loans, institute foreclosure proceedings against our or
    our subsidiaries&#146; assets, and force us and our subsidiaries
    into bankruptcy or liquidation. In addition, any defaults under
    the credit facility or any other debt could trigger cross
    defaults under other or future credit agreements. Our operating
    results may not be sufficient to service our indebtedness or to
    fund our other expenditures and we may not be able to obtain
    financing to meet these requirements.
</DIV>
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    <BR>
    S-40
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: Arial, Helvetica">A substantial
    portion of our workforce is unionized and we are subject to the
    risk of labor disputes and adverse employee relations, which may
    disrupt our business and increase our costs.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    As of December&#160;31, 2009, approximately 39% of our
    employees, all of whom work in our petroleum business, were
    represented by labor unions under collective bargaining
    agreements. Our collective bargaining agreement with the United
    Steelworkers will expire in March 2012 and our collective
    bargaining agreement with the Metal Trades Unions will expire in
    March 2013. We may not be able to renegotiate our collective
    bargaining agreements when they expire on satisfactory terms or
    at all. A failure to do so may increase our costs. In addition,
    our existing labor agreements may not prevent a strike or work
    stoppage at any of our facilities in the future, and any work
    stoppage could negatively affect our results of operations and
    financial condition.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Our business
    may suffer if any of our key senior executives or other key
    employees discontinues employment with us. Furthermore, a
    shortage of skilled labor or disruptions in our labor force may
    make it difficult for us to maintain labor
    productivity.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our future success depends to a large extent on the services of
    our key senior executives and key senior employees. Our business
    depends on our continuing ability to recruit, train and retain
    highly qualified employees in all areas of our operations,
    including accounting, business operations, finance and other key
    back-office and mid-office personnel. Furthermore, our
    operations require skilled and experienced employees with
    proficiency in multiple tasks. In particular, the nitrogen
    fertilizer facility relies on gasification technology that
    requires special expertise to operate efficiently and
    effectively. The competition for these employees is intense, and
    the loss of these executives or employees could harm our
    business. If any of these executives or other key personnel
    resign or become unable to continue in their present roles and
    are not adequately replaced, our business operations could be
    materially adversely affected. We do not maintain any &#147;key
    man&#148; life insurance for any executives.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">New
    regulations concerning the transportation of hazardous
    chemicals, risks of terrorism and the security of chemical
    manufacturing facilities could result in higher operating
    costs.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The costs of complying with regulations relating to the
    transportation of hazardous chemicals and security associated
    with the refining and nitrogen fertilizer facilities may have a
    material adverse effect on our results of operations, financial
    condition and cash flows. Targets such as refining and chemical
    manufacturing facilities may be at greater risk of future
    terrorist attacks than other targets in the United States. As a
    result, the petroleum and chemical industries have responded to
    the issues that arose due to the terrorist attacks on
    September&#160;11, 2001 by starting new initiatives relating to
    the security of petroleum and chemical industry facilities and
    the transportation of hazardous chemicals in the United States.
    Future terrorist attacks could lead to even stronger, more
    costly initiatives. Simultaneously, local, state and federal
    governments have begun a regulatory process that could lead to
    new regulations impacting the security of refinery and chemical
    plant locations and the transportation of petroleum and
    hazardous chemicals. Our business could be materially adversely
    affected by the cost of complying with new regulations.
</DIV>

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

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

    <B><I><FONT style="font-family: Arial, Helvetica">Compliance
    with and changes in the tax laws could adversely affect our
    performance.</FONT></I></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We are subject to extensive tax liabilities, including United
    States and state income taxes and transactional taxes such as
    excise, sales/use, payroll, and franchise and withholding. New
    tax laws and regulations are continuously being enacted or
    proposed that could result in increased expenditures for tax
    liabilities in the future.
</DIV>
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    <BR>
    S-41
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    <B><FONT style="font-size: 22pt">CVR Energy, Inc.</FONT></B>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <IMG src="y88976y8897603.gif" alt="(CVR ENERGY LOGO)"><B><FONT style="font-size: 22pt">
    </FONT></B>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
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</TR>
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&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B><FONT style="font-size: 18pt">55,738,127&#160;Shares
    of</FONT></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B><FONT style="font-size: 16pt">Common Stock</FONT></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    &nbsp;
</TD>
</TR>
</TABLE>

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

</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
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    <TD width="100%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
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<TR style="font-size: 1pt">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    The selling stockholders named in this prospectus may offer for
    resale under this prospectus, from time to time, up to
    55,738,127&#160;shares of our common stock.
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    The common stock may be offered or sold by a selling stockholder
    at fixed prices, at prevailing market prices at the time of sale
    or at prices negotiated with purchasers, to or through
    underwriters, broker-dealers, agents, or through any other means
    described in this prospectus under &#147;Plan of
    Distribution.&#148; We will bear all costs, expenses and fees in
    connection with the registration of the selling
    stockholders&#146; common stock. The selling stockholders will
    pay all commissions and discounts, if any, attributable to the
    sale or disposition of their shares of our common stock, or
    interests therein.
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    Our common stock, par value $0.01 per share, is listed on the
    New York Stock Exchange under the symbol &#147;CVI.&#148; As of
    June&#160;21, 2010, the closing price of our common stock was
    $8.13.
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    This prospectus describes the general manner in which common
    stock may be offered and sold by the selling stockholders. We
    will provide supplements to this prospectus describing the
    specific manner in which the selling stockholders&#146; common
    stock may be offered and sold to the extent required by law. We
    urge you to read carefully this prospectus, any accompanying
    prospectus supplement, and any documents we incorporate by
    reference into this prospectus and any accompanying prospectus
    supplement before you make your investment decision.
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    The selling stockholders may sell common stock to or through
    underwriters, dealers or agents. The names of any underwriters,
    dealers or agents involved in the sale of any common stock and
    the specific manner in which it may be offered will be set forth
    in the prospectus supplement covering that sale to the extent
    required by law.
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B>Investing in our common stock involves risks. You should
    carefully consider all of the information set forth in this
    prospectus, including the risk factors set forth under
    &#147;Risk Factors&#148; in our annual report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the fiscal year ended December&#160;31, 2009 filed with the
    Securities and Exchange Commission on March&#160;12, 2010 and
    our quarterly report on Form&#160;10-Q for the fiscal quarter
    ended March&#160;31, 2010 filed with the Securities and Exchange
    Commission on May&#160;5, 2010 (which documents are incorporated
    by reference herein), as well as the risk factors and other
    information in any accompanying prospectus supplement and any
    documents we incorporate by reference into this prospectus and
    any accompanying prospectus supplement, before deciding to
    invest in our common stock. See &#147;Incorporation By
    Reference.&#148;</B>
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B>Neither the Securities and Exchange Commission nor any state
    securities commission has approved or disapproved of these
    securities or passed upon the adequacy or accuracy of this
    prospectus. Any representation to the contrary is a criminal
    offense. </B>
</TD>
</TR>
</TABLE>

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

</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV><DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV><DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>The
    date of this prospectus is July&#160;1, 2010.
</DIV>
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</DIV><!-- END PAGE WIDTH -->
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">TABLE OF
    CONTENTS</FONT></B>
</DIV>

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

<DIV align="left">
<A name="Y88976tocpage"></A>
</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="97%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadleft -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadright -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976101'>PROSPECTUS SUMMARY</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976102'>RISK FACTORS</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976103'>CAUTIONARY NOTE&#160;REGARDING FORWARD-LOOKING
    STATEMENTS</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976104'>USE OF PROCEEDS</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976105'>SELLING STOCKHOLDERS</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976106'>GENERAL DESCRIPTION OF THE COMMON STOCK THAT THE
    SELLING STOCKHOLDERS MAY SELL</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976107'>PLAN OF DISTRIBUTION</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    13
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976108'>LEGAL MATTERS</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976109'>EXPERTS</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976110'>INCORPORATION BY REFERENCE</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976111'>WHERE YOU CAN FIND MORE INFORMATION</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17
</TD>
<TD>&nbsp;
</TD>
</TR>
</TABLE>

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

</DIV>

<DIV align="left">
<!-- /TOC -->
</DIV>
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<P align="left" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

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

    <B><FONT style="font-family: Arial, Helvetica">ABOUT THIS
    PROSPECTUS</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This prospectus is part of a registration statement that we
    filed with the Securities and Exchange Commission, which we
    refer to as the SEC, using the SEC&#146;s &#147;shelf&#148;
    registration rules. Pursuant to this prospectus, the selling
    stockholders named on page&#160;7 may, from time to time, sell
    up to a total of 55,738,127&#160;shares of our common stock
    described in this prospectus in one or more offerings.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In this prospectus, all references to the &#147;Company,&#148;
    &#147;CVR Energy,&#148; &#147;we,&#148; &#147;us&#148; and
    &#147;our&#148; refer to CVR Energy, Inc., a Delaware
    corporation, and its consolidated subsidiaries, and all
    references to the &#147;nitrogen fertilizer business&#148; and
    &#147;the Partnership&#148; refer to CVR Partners, LP, a
    Delaware limited partnership that owns and operates our nitrogen
    fertilizer facility, unless the context otherwise requires or
    where otherwise indicated. The Company currently owns all of the
    interests in the Partnership other than the managing general
    partner interest and associated incentive distribution rights.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    When one or more selling stockholders sells common stock under
    this prospectus, we will, if necessary and required by law,
    provide a prospectus supplement that will contain specific
    information about the terms of that offering. Any prospectus
    supplement may also add to, update, modify or replace
    information contained in this prospectus. This prospectus
    contains summaries of certain provisions contained in some of
    the documents described herein, but reference is made to the
    actual documents for complete information. All of the summaries
    are qualified in their entirety by reference to the actual
    documents. Copies of some of the documents referred to herein
    have been filed or will be filed or incorporated by reference as
    exhibits to the registration statement of which this prospectus
    is a part, and you may obtain copies of those documents as
    described below in the section entitled &#147;Where You Can Find
    More Information.&#148;
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    You should not assume that the information in this prospectus,
    any accompanying prospectus supplement or any documents we
    incorporate by reference into this prospectus and any prospectus
    supplement is accurate as of any date other than the date on the
    front of those documents. Our business, financial condition,
    results of operations and prospects may have changed since those
    dates.
</DIV>
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<P align="left" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<A name='Y88976101'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">PROSPECTUS
    SUMMARY</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We are an independent refiner and marketer of high value
    transportation fuels and, through a limited partnership, a
    producer of nitrogen fertilizers in the form of ammonia and urea
    ammonia nitrate, or UAN. We are one of only eight petroleum
    refiners and marketers located within the mid-continent region
    (Kansas, Oklahoma, Missouri, Nebraska and Iowa) and the nitrogen
    fertilizer business is the only marketer of ammonia and UAN
    fertilizers in North America that produces ammonia using a
    petroleum coke, or pet coke, gasification process.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our petroleum business includes a 115,000&#160;barrel per day,
    or bpd, complex full coking medium-sour crude oil refinery in
    Coffeyville, Kansas. In addition, we own and operate supporting
    businesses that include (1)&#160;a crude oil gathering system
    serving Kansas, Oklahoma, western Missouri, eastern Colorado and
    southwestern Nebraska, (2)&#160;a 145,000&#160;bpd pipeline
    system that transports crude oil to our refinery with
    1.2&#160;million barrels of associated company-owned storage
    tanks and an additional 2.7&#160;million barrels of leased
    storage capacity located at Cushing, Oklahoma, (3)&#160;a rack
    marketing division supplying product through tanker trucks
    directly to customers located in close geographic proximity to
    Coffeyville and Phillipsburg and to customers at throughput
    terminals on refined products distribution systems run by
    Magellan Midstream Partners L.P., or Magellan, and NuStar
    Energy, LP, or NuStar and (4)&#160;storage and terminal
    facilities for refined fuels and asphalt in Phillipsburg, Kansas.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our refinery is situated approximately 100&#160;miles from
    Cushing, Oklahoma, one of the largest crude oil trading and
    storage hubs in the United States, which provides us with access
    to virtually any crude oil variety in the world capable of being
    transported by pipeline. We sell our products through rack sales
    (sales which are made at terminals into third party tanker
    trucks) and bulk sales (sales through third party pipelines)
    into the mid-continent markets via Magellan and into Colorado
    and other destinations utilizing the product pipeline networks
    owned by Magellan, Enterprise Products Operating, L.P. and
    NuStar.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The nitrogen fertilizer business consists of a nitrogen
    fertilizer plant in Coffeyville, Kansas that includes two pet
    coke gasifiers. The nitrogen fertilizer business is the only
    operation in North America that utilizes a pet coke gasification
    process to produce ammonia. By using pet coke (a coal-like
    substance that is produced during the refining process) instead
    of natural gas as a primary raw material, at current natural gas
    and pet coke prices, we believe the nitrogen fertilizer plant
    business is one of the lowest cost producers and marketers of
    ammonia and UAN fertilizers in North America. The nitrogen
    fertilizer manufacturing facility is comprised of (1)&#160;a
    1,225
    <FONT style="white-space: nowrap">ton-per-day</FONT>
    ammonia unit, (2)&#160;a 2,025
    <FONT style="white-space: nowrap">ton-per-day</FONT>
    UAN unit and (3)&#160;a dual train gasifier complex, each having
    a capacity of 84&#160;million standard cubic feet per day. A
    majority of the ammonia produced by the nitrogen fertilizer
    plant is further upgraded to UAN fertilizer (a solution of urea
    and ammonium nitrate in water used as a fertilizer). On average
    during the last five years, over 74% of the pet coke utilized by
    the fertilizer plant was produced and supplied to the fertilizer
    plant as a byproduct of our refinery.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    CVR Energy, Inc. was incorporated in Delaware in September 2006.
    Our principal executive offices are located at 2277 Plaza Drive,
    Suite&#160;500, Sugar Land, Texas 77479, and our telephone
    number is
    <FONT style="white-space: nowrap">(281)&#160;207-3200.</FONT>
    Our website address is www.cvrenergy.com. Information contained
    in or linked to or from our website is not a part of this
    prospectus.
</DIV>

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

</DIV>
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    <BR>
    1
</DIV><!-- END PAGE WIDTH -->
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<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<A name='Y88976102'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">RISK
    FACTORS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    You should carefully consider the risk factors set forth under
    &#147;Risk Factors&#148; in our annual report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the fiscal year ended December&#160;31, 2009, filed with the
    SEC on March&#160;12, 2010 and in our quarterly report on
    Form&#160;10-Q for the fiscal quarter ended March&#160;31, 2010,
    filed with the SEC on May&#160;5, 2010 (which documents are
    incorporated by reference herein), as well as other risk factors
    described under the caption &#147;Risk Factors&#148; in any
    accompanying prospectus supplement and any documents we
    incorporate by reference into this prospectus, including all
    future filings we make with the SEC pursuant to
    Sections&#160;13(a), 13(c), 14 or 15(d) of the Securities
    Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;),
    before deciding to invest in our common stock. See
    &#147;Incorporation By Reference.&#148;
</DIV>
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<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    2
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<A name='Y88976103'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">CAUTIONARY
    NOTE&#160;REGARDING FORWARD-LOOKING STATEMENTS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This prospectus contains forward-looking statements. We claim
    the protection of the safe harbor for forward-looking statements
    provided in the Private Securities Litigation Reform Act of
    1995, Section&#160;27A of the Securities Act of 1933, as amended
    (the &#147;Securities Act&#148;) and Section&#160;21E of the
    Exchange Act. Statements that are predictive in nature, that
    depend upon or refer to future events or conditions or that
    include the words &#147;believe,&#148; &#147;expect,&#148;
    &#147;anticipate,&#148; &#147;intend,&#148; &#147;estimate&#148;
    and other expressions that are predictions of or indicate future
    events and trends and that do not relate to historical matters
    identify forward-looking statements. Our forward-looking
    statements include statements about our business strategy, our
    industry, our future profitability, our expected capital
    expenditures and the impact of such expenditures on our
    performance, the costs of operating as a public company, our
    capital programs and environmental expenditures. These
    statements involve known and unknown risks, uncertainties and
    other factors, including the factors described under &#147;Risk
    Factors,&#148; that may cause our actual results and performance
    to be materially different from any future results or
    performance expressed or implied by these forward-looking
    statements. Such risks and uncertainties include, among other
    things:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    volatile margins in the refining industry;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    exposure to the risks associated with volatile crude prices;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the availability of adequate cash and other sources of liquidity
    for our capital needs;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    disruption of our ability to obtain an adequate supply of crude
    oil;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    interruption of the pipelines supplying feedstock and in the
    distribution of our products;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    competition in the petroleum and nitrogen fertilizer businesses;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    capital expenditures required by environmental laws and
    regulations;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    changes in our credit profile;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the potential decline in the price of natural gas, which
    historically has correlated with the market price for nitrogen
    fertilizer products;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the cyclical nature of the nitrogen fertilizer business;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    adverse weather conditions, including potential floods and other
    natural disasters;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the supply and price levels of essential raw materials;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the volatile nature of ammonia, potential liability for
    accidents involving ammonia that cause severe damage to property
    <FONT style="white-space: nowrap">and/or</FONT>
    injury to the environment and human health, and potential
    increased costs relating to the transport of ammonia;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the dependence of the nitrogen fertilizer business on a few
    third-party suppliers, including providers of transportation
    services and equipment;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the potential loss of the nitrogen fertilizer business&#146;
    transportation cost advantage over its competitors;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    existing and proposed environmental laws and regulations,
    including those relating to climate change, alternative energy
    or fuel sources, and the end-use and application of fertilizers;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    a decrease in ethanol production;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    refinery operating hazards and interruptions, including
    unscheduled maintenance or downtime, and the availability of
    adequate insurance coverage;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our commodity derivative activities;
</TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    3
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our dependence on significant customers;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our potential inability to successfully implement our business
    strategies;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the success of our acquisition and expansion strategies;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the dependence on our subsidiaries for cash to meet our debt
    obligations;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our significant indebtedness;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our potential inability to generate sufficient cash to service
    all of our indebtedness;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the limitations contained in our debt agreements that limit our
    flexibility in operating our business;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the unprecedented instability and volatility in the capital and
    credit markets;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the potential loss of key personnel;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    labor disputes and adverse employee relations;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the operation of our company as a &#147;controlled company&#148;
    under New York Stock Exchange rules;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    new regulations concerning the transportation of hazardous
    chemicals, risks of terrorism and the security of chemical
    manufacturing facilities;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    successfully defending against third-party claims of
    intellectual property infringement;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our ability to continue to license the technology used in our
    operations;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the Partnership&#146;s ability to make distributions equal to
    the minimum quarterly distribution or any distributions at all;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the possibility that Partnership distributions to us will
    decrease if the Partnership issues additional equity interests
    and that our rights to receive distributions will be
    subordinated to the rights of third party investors;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the possibility that we will be required to deconsolidate the
    Partnership from our financial statements in the future;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the Partnership&#146;s preferential right to pursue certain
    business opportunities before we pursue them;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    whether we will be able to amend our first priority credit
    facility on acceptable terms if the Partnership seeks to
    consummate a public or private offering;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    reduction of our voting power in the Partnership if the
    Partnership completes a public offering or private placement;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the possibility that we could be required to purchase the
    managing general partner interest in the Partnership, and
    whether we will have the requisite funds to do so;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the possibility that we will be required to sell a portion of
    our interests in the Partnership in the Partnership&#146;s
    initial offering at an undesirable time or price;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the ability of the Partnership to manage the nitrogen fertilizer
    business in a manner adverse to our interests;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the conflicts of interest faced by our senior management, which
    operates both the Company and the Partnership, and the
    Company&#146;s controlling stockholders, who control the Company
    and the managing general partner of the Partnership;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    limitations on the fiduciary duties owed by the managing general
    partner of the Partnership, which are included in the
    partnership agreement;
</TD>
</TR>

</TABLE>
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<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    4
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    whether we are ever deemed to be an investment company under the
    Investment Company Act of 1940, as amended, or will need to take
    actions to sell interests in the Partnership or buy assets to
    refrain from being deemed an investment company;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    transfer of control of the managing general partner of the
    Partnership to a third party that may have no economic interest
    in us.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    You should not place undue reliance on our forward-looking
    statements. Although forward-looking statements reflect our good
    faith beliefs at the time made, reliance should not be placed on
    forward-looking statements because they involve known and
    unknown risks, uncertainties and other factors, which may cause
    our actual results, performance or achievements to differ
    materially from anticipated future results, performance or
    achievements expressed or implied by such forward-looking
    statements. We undertake no obligation to publicly update or
    revise any forward-looking statement, whether as a result of new
    information, future events, changed circumstances or otherwise.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    This list of factors is illustrative, but by no means
    exhaustive. Accordingly, all forward-looking statements should
    be evaluated with the understanding of their inherent
    uncertainty. You are advised to consult any further disclosures
    we make on related subjects in the reports we file with the SEC
    pursuant to Sections&#160;13(a), 13(c), 14, or 15(d) of the
    Exchange Act.
</DIV>
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<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    5
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<A name='Y88976104'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">USE OF
    PROCEEDS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We will not receive any proceeds from the sale of shares of our
    common stock by the selling stockholders identified in this
    prospectus, their pledgees, donees, transferees or other
    successors in interest. The selling stockholders will receive
    all of the net proceeds from the sale of their shares of our
    common stock. See &#147;Selling Stockholders.&#148;
</DIV>
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<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    6
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<A name='Y88976105'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">SELLING
    STOCKHOLDERS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The Registration Statement of which this prospectus forms a part
    has been filed pursuant to registration rights granted to the
    selling stockholders in connection with our initial public
    offering in order to permit the selling stockholders to resell
    to the public shares of our common stock, as well as any common
    stock that we may issue or may be issuable by reason of any
    stock split, stock dividend or similar transaction involving
    these shares. Under the terms of the registration rights
    agreements between us and the selling stockholders named herein,
    we will pay all expenses of the registration of their shares of
    our common stock, including SEC filings fees, except that the
    selling stockholders will pay all underwriting discounts and
    selling commissions, if any.
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The table below sets forth certain information known to us,
    based upon written representations from the selling
    stockholders, with respect to the beneficial ownership of the
    shares of our common stock held by the selling stockholders as
    of June&#160;21, 2010. Because the selling stockholders may
    sell, transfer or otherwise dispose of all, some or none of the
    shares of our common stock covered by this prospectus, we cannot
    determine the number of such shares that will be sold,
    transferred or otherwise disposed of by the selling
    stockholders, or the amount or percentage of shares of our
    common stock that will be held by the selling stockholders upon
    termination of any particular offering. See &#147;Plan of
    Distribution.&#148; For the purposes of the table below, we
    assume that the selling stockholders will sell all of their
    shares of our common stock covered by this prospectus. When we
    refer to the selling stockholders in this prospectus, we mean
    the individuals and entities listed in the table below, as well
    as their pledgees, donees, assignees, transferees, and
    successors in interest.
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Based on information provided to us, none of the selling
    stockholders that are affiliates of broker-dealers, if any,
    purchased shares of our common stock outside the ordinary course
    of business or, at the time of their acquisition of shares of
    our common stock, had any agreements, understandings or
    arrangements with any other persons, directly or indirectly, to
    dispose of the shares.
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In the table below, the percentage of shares beneficially owned
    is based on 86,508,363&#160;shares of our common stock
    outstanding as of the date of this prospectus (which includes
    165,261 restricted shares). Beneficial ownership is determined
    under the rules of the SEC and generally includes voting or
    investment power with respect to securities. Unless indicated
    below, to our knowledge, the persons and entities named in the
    table have sole voting and sole investment power with respect to
    all shares beneficially owned, subject to community property
    laws where applicable. Shares of our common stock subject to
    options that are currently exercisable or exercisable within
    60&#160;days of the date of this prospectus are deemed to be
    outstanding and to be beneficially owned by the person holding
    such options for the purpose of computing the percentage
    ownership of that person but are not treated as outstanding for
    the purpose of computing the percentage ownership of any other
    person. Except as otherwise indicated, the business address for
    each of our beneficial owners is
    <FONT style="white-space: nowrap">c/o&#160;CVR</FONT>
    Energy, Inc., 2277 Plaza Drive, Suite&#160;500, Sugar Land,
    Texas 77479.
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="47%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom">
    <B>Shares Beneficially<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom">
    <B>Shares Beneficially<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom">
    <B>Owned<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom">
    <B>Owned<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <B>Beneficial Owner<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Prior to the Offering</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>After the Offering</B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name and Address</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Number</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Percent</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Offered</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Number</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Percent</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Coffeyville Acquisition LLC&#160;(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36.3
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Kelso Investment Associates VII, L.P.&#160;(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36.3
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    KEP VI, LLC&#160;(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36.3
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    320 Park Avenue, 24th&#160;Floor<BR>
    New York, New York 10022
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Coffeyville Acquisition&#160;II LLC&#160;(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    24,057,096
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    27.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    24,057,096
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    7
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="47%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom">
    <B>Shares Beneficially<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom">
    <B>Shares Beneficially<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom">
    <B>Owned<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Number of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom">
    <B>Owned<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <B>Beneficial Owner<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Prior to the Offering</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>After the Offering</B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name and Address</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Number</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Percent</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Offered</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Number</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Percent</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    The Goldman Sachs Group, Inc.&#160;(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    24,057,296
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    27.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    24,057,296
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    200&#160;West Street<BR>
    New York, New York
    <FONT style="white-space: nowrap">10282-2198</FONT>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski&#160;(3)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    247,471
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    *
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    247,471
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Scott L. Lebovitz&#160;(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    24,057,296
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    27.8
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    24,057,296
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George E. Matelich&#160;(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36.3
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley de J. Osborne&#160;(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36.3
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,433,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
</TABLE>

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

</DIV>

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

<DIV style="font-size: 1pt; margin-left: 0%; width: 10%;  align: left; border-bottom: 1pt solid #000000"></DIV>

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



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD valign="top">
    <FONT style="font-size: 8pt">&#160;*
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">Less than 1%.
    </FONT></TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    <FONT style="font-size: 8pt">(1)
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">Coffeyville Acquisition LLC
    directly owns 31,433,360&#160;shares of common stock. Kelso
    Investment Associates VII, L.P. (&#147;KIA VII&#148;), a
    Delaware limited partnership, owns a number of common units in
    Coffeyville Acquisition LLC that corresponds to
    24,557,883&#160;shares of common stock and KEP VI, LLC
    (&#147;KEP VI&#148; and together with KIA VII, the &#147;Kelso
    Funds&#148;), a Delaware limited liability company, owns a
    number of common units in Coffeyville Acquisition LLC that
    corresponds to 6,081,000&#160;shares of common stock. The Kelso
    Funds may be deemed to beneficially own indirectly, in the
    aggregate, all of the common stock of the Company owned by
    Coffeyville Acquisition LLC because the Kelso Funds control
    Coffeyville Acquisition LLC and have the power to vote or
    dispose of the common stock of the Company owned by Coffeyville
    Acquisition LLC. KIA VII and KEP VI, due to their common
    control, could be deemed to beneficially own each of the
    other&#146;s shares but each disclaims such beneficial
    ownership. Messrs.&#160;Nickell, Wall, Matelich, Goldberg,
    Bynum, Wahrhaftig, Berney, Loverro, Connors, Osborne and Moore
    (the &#147;Kelso Individuals&#148;) may be deemed to share
    beneficial ownership of shares of common stock owned of record
    or beneficially owned by KIA VII, KEP VI and Coffeyville
    Acquisition LLC by virtue of their status as managing members of
    KEP VI and of Kelso GP VII, LLC, a Delaware limited liability
    company, the principal business of which is serving as the
    general partner of Kelso GP VII, L.P., a Delaware limited
    partnership, the principal business of which is serving as the
    general partner of KIA VII. Each of the Kelso Individuals share
    investment and voting power with respect to the ownership
    interests owned by KIA VII, KEP VI and Coffeyville Acquisition
    LLC but disclaim beneficial ownership of such interests.
    Mr.&#160;Collins may be deemed to share beneficial ownership of
    shares of common stock owned of record or beneficially owned by
    KEP VI and Coffeyville Acquisition LLC by virtue of his status
    as a managing member of KEP VI. Mr.&#160;Collins shares
    investment and voting power with the Kelso Individuals with
    respect to ownership interests owned by KEP VI and Coffeyville
    Acquisition LLC but disclaims beneficial ownership of such
    interests.
    </FONT></TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    <FONT style="font-size: 8pt">(2)
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">Coffeyville Acquisition&#160;II LLC
    directly owns 24,057,296&#160;shares of common stock. GS Capital
    Partners V Fund, L.P., GS Capital Partners V Offshore Fund,
    L.P., GS Capital Partners V GmbH&#160;&#038; Co. KG and GS
    Capital Partners V Institutional, L.P. (collectively, the
    &#147;Goldman Sachs Funds&#148;) are members of Coffeyville
    Acquisition&#160;II LLC and own common units of Coffeyville
    Acquisition&#160;II LLC. The Goldman Sachs Funds&#146; common
    units in Coffeyville Acquisition&#160;II LLC correspond to
    23,821,799&#160;shares of common stock. The Goldman Sachs Group,
    Inc. and Goldman, Sachs&#160;&#038; Co. may be deemed to
    beneficially own indirectly, in the aggregate, all of the common
    stock owned by Coffeyville Acquisition&#160;II LLC through the
    Goldman Sachs Funds because (i)&#160;affiliates of Goldman,
    Sachs&#160;&#038; Co. and The Goldman Sachs Group, Inc. are the
    general partner, managing general partner, managing partner,
    managing member or member of the Goldman Sachs Funds and
    (ii)&#160;the Goldman Sachs Funds control Coffeyville
    Acquisition&#160;II LLC and have the power to vote or dispose of
    the common stock of the Company owned by Coffeyville
    Acquisition&#160;II LLC. Goldman, Sachs&#160;&#038; Co. is a
    direct and indirect wholly owned subsidiary of The Goldman Sachs
    Group, Inc. Goldman, Sachs&#160;&#038; Co. is the investment
    manager of certain of the Goldman Sachs Funds. Coffeyville
    Acquisition&#160;II LLC is an &#147;affiliate&#148; of a
    broker-dealer and certifies that it bought the shares of common
    stock offered hereby in the ordinary course of business and with
    investment intent and that at the time of the purchase of the
    shares, it had no agreements or understandings, and currently it
    has no agreements or understandings, directly or indirectly,
    with any person to distribute the shares of common stock offered
    hereby. Shares that may be deemed to be beneficially owned by
    the Goldman Sachs Funds consist of:
    (1)&#160;12,543,608&#160;shares of common stock that may be
    deemed to be beneficially owned by GS Capital Partners V Fund,
    L.P. and its general partner, GSCP V Advisors, L.L.C.,
    (2)&#160;6,479,505&#160;shares of common stock that may be
    deemed to be beneficially owned by GS Capital Partners V
    Offshore Fund, L.P. and its general partner, GSCP V Offshore
    Advisors, L.L.C., (3)&#160;4,301,376&#160;shares of common stock
    that may be deemed to be beneficially owned by GS Capital
    Partners V Institutional, L.P. and its general partner, GSCP V
    Advisors, L.L.C., and (4)&#160;497,310&#160;shares of common
    stock that may be deemed to be beneficially owned by GS Capital
    Partners V GmbH&#160;&#038; Co. KG and its general partner,
    Goldman, Sachs Management GP GmbH. In addition, Goldman,
    Sachs&#160;&#038; Co. directly owns 200&#160;shares of common
    stock. The Goldman Sachs Group, Inc. may be deemed to
    beneficially own indirectly the
    </FONT></TD>
</TR>
<!-- XBRL Paragraph Pagebreak -->

</TABLE>
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<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    8
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">200&#160;shares of common stock
    owned by Goldman, Sachs&#160;&#038; Co. In addition, the Goldman
    Sachs Funds may be deemed to beneficially own the
    24,057,096&#160;shares of common stock owned by Coffeyville
    Acquisition&#160;II LLC, and The Goldman Sachs Group, Inc. and
    Goldman, Sachs&#160;&#038; Co. may be deemed to beneficially own
    indirectly, in the aggregate, all of the common stock owned by
    Coffeyville Acquisition&#160;II LLC through the Goldman Sachs
    Funds. Scott L. Lebovitz is a managing director of Goldman,
    Sachs&#160;&#038; Co. Mr.&#160;Lebovitz, The Goldman Sachs
    Group, Inc. and Goldman, Sachs&#160;&#038; Co. each disclaims
    beneficial ownership of the shares of common stock owned
    directly or indirectly by the Goldman Sachs Funds, except to the
    extent of their pecuniary interest therein, if any.
    </FONT></TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    <FONT style="font-size: 8pt">(3)
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt">Mr.&#160;Lipinski owns
    247,471&#160;shares of common stock directly. In addition,
    Mr.&#160;Lipinski owns 139,714&#160;shares indirectly through
    his ownership of common units in Coffeyville Acquisition LLC and
    Coffeyville Acquisition&#160;II LLC. Mr.&#160;Lipinski does not
    have the power to vote or dispose of shares that correspond to
    his ownership of common units in Coffeyville Acquisition LLC and
    Coffeyville Acquisition&#160;II LLC and thus does not have
    beneficial ownership of such shares.
    </FONT></TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <BR>
    9
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<A name='Y88976106'>
<DIV style="margin-top: 18pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">GENERAL
    DESCRIPTION OF THE COMMON STOCK THAT<BR>
    THE SELLING STOCKHOLDERS MAY SELL</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our authorized capital stock consists of 350,000,000&#160;shares
    of common stock, par value $0.01 per share, and
    50,000,000&#160;shares of preferred stock, par value $0.01 per
    share, the rights and preferences of which may be established
    from time to time by our board of directors. As of the date of
    this prospectus, there are 86,343,102 outstanding shares of
    common stock and no outstanding shares of preferred stock. The
    selling stockholders named in this prospectus may offer for
    resale, from time to time, up to 55,738,127&#160;shares of our
    common stock.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The following description of our common stock does not purport
    to be complete and is subject to and qualified by our amended
    and restated certificate of incorporation and amended and
    restated bylaws, which are included as exhibits to the
    registration statement of which this prospectus forms a part,
    and by the provisions of applicable Delaware law.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Holders of our common stock are entitled to one vote for each
    share on all matters voted upon by our stockholders, including
    the election of directors, and do not have cumulative voting
    rights. Subject to the rights of holders of any then outstanding
    shares of our preferred stock, our common stockholders are
    entitled to any dividends that may be declared by our board of
    directors. Holders of our common stock are entitled to share
    ratably in our net assets upon our dissolution or liquidation
    after payment or provision for all liabilities and any
    preferential liquidation rights of our preferred stock then
    outstanding. Holders of our common stock have no preemptive
    rights to purchase shares of our capital stock. The shares of
    our common stock are not subject to any redemption provisions
    and are not convertible into any other shares of our capital
    stock. All outstanding shares of our common stock are fully paid
    and nonassessable. The rights, preferences and privileges of
    holders of our common stock will be subject to those of the
    holders of any shares of our preferred stock we may issue in the
    future.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our common stock will be represented by certificates, unless our
    board of directors adopts a resolution providing that some or
    all of our common stock shall be uncertificated. Any such
    resolution will not apply to any shares of common stock that are
    already certificated until such shares are surrendered to us.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Limitation on
    Liability and Indemnification of Officers and
    Directors</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our amended and restated certificate of incorporation limits the
    liability of directors to the fullest extent permitted by
    Delaware law. The effect of these provisions is to eliminate the
    rights of our company and our stockholders, through
    stockholders&#146; derivative suits on behalf of our company, to
    recover monetary damages against a director for breach of
    fiduciary duty as a director, including breaches resulting from
    grossly negligent behavior. However, our directors will be
    personally liable to us and our stockholders for any breach of
    the director&#146;s duty of loyalty, for acts or omissions not
    in good faith or which involve intentional misconduct or a
    knowing violation of law, under Section&#160;174 of the Delaware
    General Corporation Law or for any transaction from which the
    director derived an improper personal benefit. In addition, our
    amended and restated certificate of incorporation and amended
    and restated bylaws provide that we will indemnify our directors
    and officers to the fullest extent permitted by Delaware law.
    Our board of directors has approved a form of indemnification
    agreement for our directors and officers, and expects that each
    of its current and future directors and officers will enter into
    substantially similar indemnification agreements. We also
    maintain directors and officers insurance.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Corporate
    Opportunities</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our amended and restated certificate of incorporation provides
    that the Goldman Sachs Funds and the Kelso Funds have no
    obligation to offer us an opportunity to participate in
</DIV>
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    <BR>
    10
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    business opportunities presented to the Goldman Sachs Funds or
    the Kelso Funds or their respective affiliates even if the
    opportunity is one that we might reasonably have pursued, and
    that neither the Goldman Sachs Funds or the Kelso Funds nor
    their respective affiliates will be liable to us or our
    stockholders for breach of any duty by reason of any such
    activities unless, in the case of any person who is a director
    or officer of our company, such business opportunity is
    expressly offered to such director or officer in writing solely
    in his or her capacity as an officer or director of our company.
    Stockholders will be deemed to have notice of and consented to
    this provision of our certificate of incorporation.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In addition, the Partnership&#146;s partnership agreement
    provides that the owners of the managing general partner of the
    Partnership, which include the Goldman Sachs Funds and the Kelso
    Funds, are permitted to engage in separate businesses which
    directly compete with the Partnership and are not required to
    share or communicate or offer any potential corporate
    opportunities to the Partnership even if the opportunity is one
    that the Partnership might reasonably have pursued. The
    agreement provides that the owners of the managing general
    partner will not be liable to the Partnership or any partner for
    breach of any fiduciary or other duty by reason of the fact that
    such person pursued or acquired for itself any corporate
    opportunity.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Delaware
    Anti-Takeover Law</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our amended and restated certificate of incorporation provides
    that we are not subject to Section&#160;203 of the Delaware
    General Corporation Law which regulates corporate acquisitions.
    This law provides that specified persons who, together with
    affiliates and associates, own, or within three years did own,
    15% or more of the outstanding voting stock of a corporation may
    not engage in business combinations with the corporation for a
    period of three years after the date on which the person became
    an interested stockholder. The law defines the term
    &#147;business combination&#148; to include mergers, asset sales
    and other transactions in which the interested stockholder
    receives or could receive a financial benefit on other than a
    pro rata basis with other stockholders.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Removal of
    Directors; Vacancies</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our amended and restated certificate of incorporation and
    amended and restated bylaws provide that any director or the
    entire board of directors may be removed with or without cause
    by the affirmative vote of the majority of all shares then
    entitled to vote at an election of directors. Our amended and
    restated certificate of incorporation and amended and restated
    bylaws also provide that any vacancies on our board of directors
    will be filled by the affirmative vote of a majority of the
    board of directors then in office, even if less than a quorum,
    or by a sole remaining director.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Voting</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The affirmative vote of a plurality of the shares of our common
    stock present, in person or by proxy will decide the election of
    any directors, and the affirmative vote of a majority of the
    shares of our common stock present, in person or by proxy will
    decide all other matters voted on by stockholders, unless the
    question is one upon which, by express provision of law, under
    our amended and restated certificate of incorporation, or under
    our amended and restated bylaws, a different vote is required,
    in which case such provision will control.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Action by Written
    Consent</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our amended and restated certificate of incorporation and
    amended and restated bylaws provide that stockholder action can
    be taken by written consent of the stockholders only if the
</DIV>
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    <BR>
    11
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Goldman Sachs Funds and the Kelso Funds collectively
    beneficially own more than 35.0% of the outstanding shares of
    our common stock.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Ability to Call
    Special Meetings</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our amended and restated bylaws provide that special meetings of
    our stockholders can only be called pursuant to a resolution
    adopted by a majority of our board of directors or by the
    chairman of our board of directors. Special meetings may also be
    called by the holders of not less than 25% of the outstanding
    shares of our common stock if the Goldman Sachs Funds and the
    Kelso Funds collectively beneficially own 50% or more of the
    outstanding shares of our common stock. Thereafter, stockholders
    will not be permitted to call a special meeting or to require
    our board to call a special meeting.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Amending Our
    Certificate of Incorporation and Bylaws</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our amended and restated certificate of incorporation provides
    that our certificate of incorporation may be amended by the
    affirmative vote of a majority of the board of directors and by
    the affirmative vote of the majority of all shares of our common
    stock then entitled to vote at any annual or special meeting of
    stockholders. In addition, our amended and restated certificate
    of incorporation and amended and restated bylaws provide that
    our bylaws may be amended, repealed or new bylaws may be adopted
    by the affirmative vote of a majority of the board of directors
    or by the affirmative vote of the majority of all shares of our
    common stock then entitled to vote at any annual or special
    meeting of stockholders.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Advance Notice
    Provisions for Stockholders</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In order to nominate directors to our board of directors or
    bring other business before an annual meeting of our
    stockholders, a stockholder&#146;s notice must be received by
    the Secretary of the Company at the principal executive offices
    of the Company not less than 120 calendar days before the date
    that our proxy statement is released to stockholders in
    connection with the previous year&#146;s annual meeting of
    stockholders, subject to certain exceptions contained in our
    amended and restated bylaws. If no annual meeting was held in
    the previous year, or if the date of the applicable annual
    meeting has been changed by more than 30&#160;days from the date
    of the previous year&#146;s annual meeting, then a
    stockholder&#146;s notice, in order to be considered timely,
    must be received by the Secretary of the Company no later than
    the later of the 90th&#160;day prior to such annual meeting or
    the tenth day following the day on which notice of the date of
    the annual meeting was mailed or public disclosure of such date
    was made.
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Listing</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Our common stock is listed on the New York Stock Exchange under
    the symbol &#147;CVI.&#148;
</DIV>

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

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

    <B><FONT style="font-family: Arial, Helvetica">Transfer Agent
    and Registrar</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The transfer agent and registrar for our common stock is
    American Stock Transfer&#160;&#038; Trust&#160;Company.
</DIV>
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    <BR>
    12
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y88976107'>
<DIV style="margin-top: 24pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">PLAN OF
    DISTRIBUTION</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><FONT style="font-family: Arial, Helvetica">General</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The selling stockholders may sell the shares of our common stock
    covered by this prospectus using one or more of the following
    methods:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    underwriters in a public offering;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    &#147;at the market&#148; to or through market makers or into an
    existing market for the securities;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    ordinary brokerage transactions and transactions in which the
    broker-dealer solicits purchasers;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    block trades in which the broker-dealer will attempt to sell the
    securities as agent but may position and resell a portion of the
    block as principal to facilitate the transaction;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    purchases by a broker-dealer as principal and resale by the
    broker-dealer for its account;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    privately negotiated transactions;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    short sales (including short sales &#147;against the box&#148;);
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    through the writing or settlement of standardized or
    over-the-counter options or other hedging or derivative
    transactions, whether through an options exchange or otherwise;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    by pledge to secure debts and other obligations;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    in other ways not involving market makers or established trading
    markets, including direct sales to purchasers or sales effected
    through agents;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    a combination of any such methods of sale;&#160;and
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    any other method permitted pursuant to applicable law.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    To the extent required by law, this prospectus may be amended or
    supplemented from time to time to describe a specific plan of
    distribution. Any prospectus supplement relating to a particular
    offering of our common stock by the selling stockholders may
    include the following information to the extent required by law:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the terms of the offering;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the names of any underwriters or agents;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the purchase price of the securities;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    any delayed delivery arrangements;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    any underwriting discounts and other items constituting
    underwriters&#146; compensation;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    any initial public offering price;&#160;and
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    any discounts or concessions allowed or reallowed or paid to
    dealers.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The selling stockholders may offer our common stock to the
    public through underwriting syndicates represented by managing
    underwriters or through underwriters without an underwriting
    syndicate. If underwriters are used for the sale of our common
    stock, the securities will be acquired by the underwriters for
    their own account. The underwriters may resell the common stock
    in one or more transactions, including in negotiated
    transactions at a fixed public offering price or at varying
    prices determined at the time of sale. In connection with any
</DIV>
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    <BR>
    13
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    such underwritten sale of common stock, underwriters may receive
    compensation from the selling stockholders, for whom they may
    act as agents, in the form of discounts, concessions or
    commissions. Underwriters may sell common stock to or through
    dealers, and the dealers may receive compensation in the form of
    discounts, concessions or commissions from the underwriters
    <FONT style="white-space: nowrap">and/or</FONT>
    commissions from the purchasers for whom they may act as agents.
    Such compensation may be in excess of customary discounts,
    concessions or commissions. Underwriting compensation will not
    exceed 8% for any offering under this Registration Statement.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    If the selling stockholders use an underwriter or underwriters
    to effectuate the sale of common stock, we
    <FONT style="white-space: nowrap">and/or</FONT> they
    will execute an underwriting agreement with those underwriters
    at the time of sale of those securities. To the extent required
    by law, the names of the underwriters will be set forth in the
    prospectus supplement used by the underwriters to sell those
    securities. Unless otherwise indicated in the prospectus
    supplement relating to a particular offering of common stock,
    the obligations of the underwriters to purchase the securities
    will be subject to customary conditions precedent and the
    underwriters will be obligated to purchase all of the securities
    offered if any of the securities are purchased.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    In effecting sales, brokers or dealers engaged by the selling
    stockholders may arrange for other brokers or dealers to
    participate. Broker-dealers may receive discounts, concessions
    or commissions from the selling stockholders (or, if any
    broker-dealer acts as agent for the purchaser of shares, from
    the purchaser) in amounts to be negotiated. Such compensation
    may be in excess of customary discounts, concessions or
    commissions. If dealers are utilized in the sale of securities,
    the names of the dealers and the terms of the transaction will
    be set forth in a prospectus supplement, if required.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The selling stockholders may also sell shares of our common
    stock from time to time through agents. We will name any agent
    involved in the offer or sale of such shares and will list
    commissions payable to these agents in a prospectus supplement,
    if required. These agents will be acting on a best efforts basis
    to solicit purchases for the period of their appointment, unless
    we state otherwise in any required prospectus supplement.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The selling stockholders may sell shares of our common stock
    directly to purchasers. In this case, they may not engage
    underwriters or agents in the offer and sale of such shares.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The selling stockholders and any underwriters, broker-dealers or
    agents that participate in the sale of the selling
    stockholders&#146; shares of common stock or interests therein
    may be &#147;underwriters&#148; within the meaning of the
    Securities Act. Any discounts, commissions, concessions or
    profit they earn on any resale of the shares may be underwriting
    discounts and commissions under the Securities Act. Selling
    stockholders who are &#147;underwriters&#148; within the meaning
    of the Securities Act will be subject to the prospectus delivery
    requirements of the Securities Act. We will make copies of this
    prospectus available to the selling stockholders for the purpose
    of satisfying the prospectus delivery requirements of the
    Securities Act, if applicable. If any entity is deemed an
    underwriter or any amounts deemed underwriting discounts and
    commissions, the prospectus supplement will identify the
    underwriter or agent and describe the compensation received from
    the selling stockholders.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We are not aware of any plans, arrangements or understandings
    between any of the selling stockholders and any underwriter,
    broker-dealer or agent regarding the sale of the shares of our
    common stock by the selling stockholders. We cannot assure you
    that the selling stockholders will sell any or all of the shares
    of our common stock offered by them pursuant to this prospectus.
    In addition, we cannot assure you that the selling stockholders
    will not transfer, devise or gift the shares of our common stock
    by other means not described in this prospectus. Moreover,
    shares of common stock covered by this prospectus that qualify
    for sale pursuant to Rule&#160;144 under the Securities Act may
    be sold under Rule&#160;144 rather than pursuant to this
    prospectus.
</DIV>
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    <BR>
    14
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    From time to time, one or more of the selling stockholders may
    pledge, hypothecate or grant a security interest in some or all
    of the shares owned by them. The pledgees, secured parties or
    persons to whom the shares have been hypothecated will, upon
    foreclosure, be deemed to be selling stockholders. The number of
    a selling stockholder&#146;s shares offered under this
    prospectus will decrease as and when it takes such actions. The
    plan of distribution for that selling stockholder&#146;s shares
    will otherwise remain unchanged. In addition, a selling
    stockholder may, from time to time, sell the shares short, and,
    in those instances, this prospectus may be delivered in
    connection with the short sales and the shares offered under
    this prospectus may be used to cover short sales.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    A selling stockholder may enter into hedging transactions with
    broker-dealers and the broker-dealers may engage in short sales
    of the shares in the course of hedging the positions they assume
    with that selling stockholder, including, without limitation, in
    connection with distributions of the shares by those
    broker-dealers. A selling stockholder may enter into option or
    other transactions with broker-dealers that involve the delivery
    of the shares offered hereby to the broker-dealers, who may then
    resell or otherwise transfer those securities.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    A selling stockholder which is an entity may elect to make a pro
    rata in-kind distribution of the shares of common stock to its
    members, partners or shareholders. In such event we may file a
    prospectus supplement to the extent required by law in order to
    permit the distributees to use the prospectus to resell the
    common stock acquired in the distribution. A selling stockholder
    which is an individual may make gifts of shares of common stock
    covered hereby. Such donees may use the prospectus to resell the
    shares or, if required by law, we may file a prospectus
    supplement naming such donees.
</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><FONT style="font-family: Arial, Helvetica">Indemnification</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We and the selling stockholders may enter agreements under which
    underwriters, dealers and agents who participate in the
    distribution of our common stock may be entitled to
    indemnification by us
    <FONT style="white-space: nowrap">and/or</FONT> the
    selling stockholders against various liabilities, including
    liabilities under the Securities Act, and to contribution with
    respect to payments which the underwriters, dealers or agents
    may be required to make.
</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

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

    <B><FONT style="font-family: Arial, Helvetica">Price
    Stabilization and Short Positions</FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    If underwriters or dealers are used in the sale, until the
    distribution of the securities is completed, rules of the SEC
    may limit the ability of any underwriters to bid for and
    purchase the securities. As an exception to these rules,
    representatives of any underwriters are permitted to engage in
    transactions that stabilize the price of the securities. These
    transactions may consist of bids or purchases for the purpose of
    pegging, fixing or maintaining the price of the securities. If
    the underwriters create a short position in the securities in
    connection with the offering (that is, if they sell more
    securities than are set forth on the cover page of the
    prospectus supplement) the representatives of the underwriters
    may reduce that short position by purchasing securities in the
    open market.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We make no representation or prediction as to the direction or
    magnitude of any effect that the transactions described above
    may have on the price of our common stock. In addition, we make
    no representation that the representatives of any underwriters
    will engage in these transactions or that these transactions,
    once commenced, will not be discontinued without notice.
</DIV>
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    <BR>
    15
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<H5 align="left" style="page-break-before:always"><A HREF="#Y88976tocpage">Table of Contents</A></H5><P>

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

<A name='Y88976108'>
<DIV style="margin-top: 24pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">LEGAL
    MATTERS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 8pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    Unless otherwise specified in a prospectus supplement
    accompanying this prospectus, the validity of the common stock
    offered by this prospectus will be passed upon by Fried, Frank,
    Harris, Shriver&#160;&#038; Jacobson LLP, New York, New York.
    Any underwriters will be advised about legal matters by their
    own counsel, which will be named in a prospectus supplement to
    the extent required by law.
</DIV>

<A name='Y88976109'>
<DIV style="margin-top: 24pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">EXPERTS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 8pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The consolidated financial statements of CVR Energy, Inc. and
    subsidiaries as of December&#160;31, 2009 and 2008, and for each
    of the years in the three-year period ended December&#160;31,
    2009, and management&#146;s assessment of the effectiveness of
    internal control over financial reporting as of
    December&#160;31, 2009, have been incorporated by reference
    herein, in reliance upon the reports of KPMG LLP, independent
    registered public accounting firm, incorporated by reference
    herein, and upon the authority of said firm as experts in
    accounting and auditing.
</DIV>

<A name='Y88976110'>
<DIV style="margin-top: 24pt; 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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">INCORPORATION BY
    REFERENCE</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 8pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    The SEC allows us to &#147;incorporate by reference&#148;
    information into this document. This means that we can disclose
    important information to you by referring you to another
    document filed separately with the SEC. The information
    incorporated by reference is considered to be part of this
    prospectus, and information that we file later with the SEC will
    automatically update and supersede the previously filed
    information. We incorporate by reference the documents listed
    below and any future filings made by us with the SEC pursuant to
    Sections&#160;13(a), 13(c), 14 or 15(d) of the Exchange Act
    (File
    <FONT style="white-space: nowrap">No.&#160;1-33492)</FONT>
    (other than any portions of the respective filings that are
    furnished, pursuant to Item&#160;2.02 or Item&#160;7.01 of
    Current Reports on
    <FONT style="white-space: nowrap">Form&#160;8-K</FONT>
    (including exhibits related thereto) or other applicable SEC
    rules, rather than filed) after the date of this registration
    statement and prior to effectiveness of the registration
    statement and after the date of this prospectus and prior to the
    termination of the offerings under this prospectus:
</DIV>

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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the year ended December&#160;31, 2009, filed on
    March&#160;12, 2010;
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our Quarterly Report on Form&#160;10-Q for the quarter ended
    March&#160;31, 2010, filed on May&#160;5, 2010; and
</TD>
</TR>


<TR style="line-height: 8pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    our Current Reports on
    <FONT style="white-space: nowrap">Form&#160;8-K</FONT>
    filed on January&#160;7, 2010, March&#160;18, 2010,
    April&#160;12, 2010 and May&#160;21, 2010.
</TD>
</TR>

</TABLE>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    You may request a copy of any or all of the information
    incorporated by reference into this prospectus (other than an
    exhibit to the filings unless we have specifically incorporated
    that exhibit by reference into the filing), at no cost, by
    writing or telephoning us at the following address:
</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: transparent">

    <B><FONT style="font-family: Arial, Helvetica">CVR Energy,
    Inc.<BR>
    2277 Plaza Drive, Suite&#160;500<BR>
    Sugar Land, Texas 77479<BR>
    Attention: Investor Relations<BR>
    Telephone:
    <FONT style="white-space: nowrap">(281)&#160;207-3464</FONT></FONT></B>
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    You should rely only on the information contained or
    incorporated by reference into this prospectus or in any
    prospectus supplement. We have not authorized anyone to provide
    you with different information. If anyone provides you with
    different or inconsistent information,
</DIV>
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    <BR>
    16
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    you should not rely on it. We are not making an offer to sell,
    or soliciting an offer to buy, securities in any jurisdiction
    where the offer and sale is not permitted.
</DIV>

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

<A name='Y88976111'>
<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">WHERE YOU CAN
    FIND MORE INFORMATION</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 8pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We have filed with the SEC a registration statement on
    <FONT style="white-space: nowrap">Form&#160;S-3</FONT>
    under the Securities Act with respect to the common shares
    offered hereby. This prospectus is part of a registration
    statement we have filed with the SEC. As permitted by SEC rules,
    this prospectus does not contain all of the information we have
    included in the registration statement and the accompanying
    exhibits. You may refer to the registration statement and the
    exhibits for more information about us and our common stock. The
    registration statement and the exhibits are available at the
    SEC&#146;s Public Reference Room or through its website.
</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    We file annual, quarterly and current reports, proxy statements
    and other information with the SEC. You can read and copy any
    materials we file with the SEC at its Public Reference Room at
    100&#160;F&#160;Street N.E., Washington DC, 20549. You can
    obtain information about the operations of the SEC Public
    Reference Room by calling the SEC at
    <FONT style="white-space: nowrap">1-800-SEC-0330.</FONT>
    The SEC also maintains a website that contains information we
    file electronically with the SEC, which you can access over the
    Internet at
    <I><FONT style="white-space: nowrap">http://www.sec.gov</FONT></I>.
    Our common stock is listed on the New York Stock Exchange (NYSE:
    CVI), and you can obtain information about us at the offices of
    the New York Stock Exchange, 20&#160;Broad Street, New York, New
    York 10005. General information about us, including our annual
    report on
    <FONT style="white-space: nowrap">Form&#160;10-K,</FONT>
    quarterly reports on
    <FONT style="white-space: nowrap">Form&#160;10-Q,</FONT>
    current reports on
    <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
    and amendments to those reports, is available free of charge
    through our website at
    <I><FONT style="white-space: nowrap">http://www.cvrenergy.com</FONT>
    </I>as soon as reasonably practicable after we electronically
    file them with, or furnish them to, the SEC. Information on our
    website is not incorporated into this prospectus or our other
    securities filings and is not a part of these filings.
</DIV>
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    <BR>
    17
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN PAGE WIDTH -->
<DIV align="left">
<!-- TOC -->
</DIV>

<DIV align="left">
<A name="Y88976tocpage"></A>
</DIV>

<DIV style="margin-top: 72pt; font-size: 1pt">&nbsp;</DIV>

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

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B>You should rely only on the information contained in, or
    incorporated by reference into, this prospectus supplement, the
    accompanying prospectus and any additional prospectus
    supplements or free writing prospectuses, if necessary, relating
    to this offering. We have not authorized anyone to provide you
    with information that is different. This prospectus supplement
    is not an offer to sell or a solicitation of an offer to buy
    these shares of common stock in any circumstances under which
    the offer or solicitation is unlawful. You should not assume
    that the information in this prospectus supplement or any
    documents we incorporate by reference into this prospectus
    supplement is accurate as of any date other than the date on the
    front cover page of those documents. Our business, financial
    condition, results of operations and prospects may have changed
    since those dates.</B>
</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: Arial, Helvetica; color: #000000; background: transparent">
    <B>TABLE OF CONTENTS</B>
</DIV>

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

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="88%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="4%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Page</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Prospectus Supplement</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976301'>CVR Energy, Inc.</A>&#160;
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-1
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976313'>Recent Developments</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-2
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976302'>Risk Factors</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-6
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976303'>Cautionary Note Regarding Forward-Looking
    Statements</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-7
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976304'>Use of Proceeds</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-9
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976305'>Selling Stockholders</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-10
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976306'>United States Tax Consequences to
    <FONT style="white-space: nowrap">Non-United</FONT>
    States Holders</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-14
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976307'>Underwriting</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-18
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976312'>Underwriting (Conflicts of Interest)</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-22
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976308'>Legal Matters</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-22
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976309'>Experts</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-23
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976310'>Incorporation by Reference</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-23
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976311'>Where You Can Find More Information</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-23
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976314'>Annex A</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    S-25
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 9pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Prospectus</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976101'>Prospectus Summary</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976102'>Risk Factors</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976103'>Cautionary Note Regarding Forward-Looking
    Statements</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976104'>Use of Proceeds</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976105'>Selling Stockholders</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976106'>General Description of the Common Stock That the
    Selling Stockholders May Sell</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976107'>Plan of Distribution</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    13
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976108'>Legal Matters</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976109'>Experts</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976110'>Incorporation by Reference</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y88976111'>Where You Can Find More Information</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

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

</DIV>

<DIV align="left">
<!-- /TOC -->
</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="100%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 55pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B><FONT style="font-size: 18pt">CVR Energy, Inc.</FONT></B>
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <IMG src="y88976y8897600.gif" alt="(CVR ENERGY LOGO)">
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B><FONT style="font-size: 16pt">15,000,000&#160;Shares</FONT></B>
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B><FONT style="font-size: 14pt">Common Stock</FONT></B>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<B><FONT style="font-size: 13pt">Goldman, Sachs &#038; Co. <BR></FONT></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<B><FONT style="font-size: 13pt">Deutsche Bank Securities <BR></FONT></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B><FONT style="font-size: 13pt">Credit Suisse </FONT></B>
</TD>
</TR>
</TABLE>

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

</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B>Prospectus Supplement</B>
</DIV>

<DIV style="margin-top: 28pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">
    <B>February&#160;&#160;&#160;, 2011</B>
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="left" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

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