<SEC-DOCUMENT>0000950123-11-029976.txt : 20110329
<SEC-HEADER>0000950123-11-029976.hdr.sgml : 20110329
<ACCEPTANCE-DATETIME>20110329071852
ACCESSION NUMBER:		0000950123-11-029976
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20110329
ITEM INFORMATION:		Regulation FD Disclosure
FILED AS OF DATE:		20110329
DATE AS OF CHANGE:		20110329

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33492
		FILM NUMBER:		11717308

	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>
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<TYPE>8-K
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<FILENAME>y88230ke8vk.htm
<DESCRIPTION>FORM 8-K
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<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="FONT-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM 8-K</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CURRENT REPORT<BR>
Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="FONT-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Date of Report: March&nbsp;29, 2011</B></DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>CVR ENERGY, INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


<DIV align="center">
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    <TD width="30%">&nbsp;</TD>
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    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>001-33492</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>61-1512186</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction <BR>
of incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Commission File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer<BR>
Identification Number)</TD>
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<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>2277 Plaza Drive, Suite&nbsp;500<BR>
Sugar Land, Texas 77479</B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">(Address of principal<BR>
executive offices,<BR>
including zip code)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Registrant&#146;s telephone number, including area code: (281)&nbsp;207-3200</B></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions (see General Instruction
A.2. below):
</DIV>


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    <TD>Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)</TD>
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    <TD>Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD>
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    <TD>Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</TD>
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    <TD>Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</TD>
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<A name="Y88230toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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<TR><TD></TD><TD colspan="8"><A HREF="#Y88230000">Item&nbsp;7.01 Regulation&nbsp;FD Disclosure.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#Y88230001">SIGNATURES</A></TD></TR>
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<DIV align="left"><A NAME="Y88230000"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7.01 Regulation&nbsp;FD Disclosure.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based on preliminary data, CVR Partners, LP (the &#147;Partnership&#148;), which operates CVR Energy&#146;s
nitrogen fertilizer business, estimates that its production and average pricing for the quarter
ended March&nbsp;31, 2011 will be as follows:
</DIV>

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>CVR Energy estimates that the Partnership will produce approximately 100,000 to
105,000 tons of ammonia during the quarter ended March&nbsp;31, 2011, of which approximately
33,000 to 35,000 net tons will be available for sale, and the rest will be upgraded to
163,000 to 170,000 tons of UAN. During the quarter ended March&nbsp;31, 2010, the plant
produced approximately 105,100 tons of ammonia, of which 38,200 net tons were available
for sale, and the rest was upgraded to 163,800 tons of UAN.</TD>
</TR>

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    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>CVR Energy estimates that the average plant gate price for tons of ammonia
recognized in revenue by the Partnership during the quarter ended March&nbsp;31, 2011 will
be approximately $560 to $565 and the average plant gate price for tons of UAN
recognized in revenue by the Partnership during the quarter ended March&nbsp;31, 2011 will
be approximately $200 to $210. During the quarter ended March&nbsp;31, 2010, the average
plant gate price for tons of ammonia recognized in revenue by the Partnership was $282
and the average plant gate price for tons of UAN recognized in revenue by the
Partnership was $167.</TD>
</TR>

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>CVR Energy estimates that the tons sold of ammonia of the Partnership during the
quarter ended March&nbsp;31, 2011 will be approximately 23,500 to 26,500 and the tons sold
of UAN during the quarter ended March&nbsp;31, 2011 will be approximately 169,500 to
175,500. During the quarter ended March&nbsp;31, 2010, the Partnership sold approximately
31,200 tons of ammonia and 155,800 tons of UAN.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Partnership&#146;s UAN pricing in the first quarter of 2011 was adversely impacted by the
outage of a high-pressure UAN vessel that occurred in September&nbsp;2010. This caused the Partnership
to shift delivery of lower priced tons from the fourth quarter of 2010 to the first and second
quarters of 2011.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because the Partnership&#146;s financial statements for the quarter ended March&nbsp;31, 2011 are not
yet available, the estimates included above are preliminary, unaudited, not reviewed by our
accountants, subject to completion, reflect CVR Energy&#146;s and the Partnership&#146;s current best
estimates and may be revised as a result of management&#146;s further review of the results. During the
course of the preparation of CVR Energy&#146;s and the Partnership&#146;s consolidated financial statements
and related notes, CVR Energy may identify items that would require it to make material adjustments
to the preliminary financial information presented above.
</DIV>
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<DIV align="left"><A NAME="Y88230001"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Date: March&nbsp;29, 2011
</DIV>

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    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">CVR ENERGY, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Edward A. Morgan
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Edward A. Morgan&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Chief Financial Officer and Treasurer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
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