<SEC-DOCUMENT>0001376139-16-000117-index.html : 20170522
<SEC-HEADER>0001376139-16-000117.hdr.sgml : 20170522
<ACCEPTANCE-DATETIME>20160908131025
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001376139-16-000117
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20160908

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
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

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

	MAIL ADDRESS:	
		STREET 1:		2277 PLAZA DRIVE
		STREET 2:		SUITE 500
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77479
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>commentletterimage2.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: commentletterimage2.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>commentletterimage3.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: commentletterimage3.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>cviseccommentletterre_image1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: cviseccommentletterre_image1.jpg

</DOCUMENT>
</SEC-DOCUMENT>