<SEC-DOCUMENT>0000928464-18-000154.txt : 20181129
<SEC-HEADER>0000928464-18-000154.hdr.sgml : 20181129
<ACCEPTANCE-DATETIME>20181129163226
ACCESSION NUMBER:		0000928464-18-000154
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181129
DATE AS OF CHANGE:		20181129
GROUP MEMBERS:		AMERICAN ENTERTAINMENT PROPERTIES CORP.
GROUP MEMBERS:		BECKTON CORP.
GROUP MEMBERS:		ICAHN BUILDING LLC
GROUP MEMBERS:		ICAHN ENTERPRISES G.P. INC.
GROUP MEMBERS:		ICAHN ENTERPRISES HOLDINGS L.P.
GROUP MEMBERS:		IEP ENERGY HOLDING LLC
GROUP MEMBERS:		IEP ENERGY LLC

SUBJECT COMPANY:	

	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:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-83522
		FILM NUMBER:		181208825

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN CARL C
		CENTRAL INDEX KEY:			0000921669
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		C/O ICAHN ASSOCIATES HOLDING LLC
		STREET 2:		767 FIFTH AVE., SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		C/O ICAHN ASSOCIATES HOLDING LLC
		STREET 2:		767 FIFTH AVE., SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ICAHN CARL C ET AL
		DATE OF NAME CHANGE:	19950612
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>cvisch13damd26112918.htm
<TEXT>
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  <div style="text-align: center; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif; font-size: 10pt;">SECURITIES AND EXCHANGE COMMISSION</div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Washington, D.C. 20549</font></div>
  <div><br>
  </div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">SCHEDULE 13D</font></div>
  <div><br>
  </div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Under the Securities Exchange Act of 1934</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">(Amendment No. 26)*</font></div>
  <div><br>
  </div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">CVR Energy, Inc.</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">(Name of Issuer)</font></div>
  <div><br>
  </div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Common Stock, par value $0.01</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">(Title of Class of Securities)</font></div>
  <div><br>
  </div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">12662P108</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">(CUSIP Number)</font></div>
  <div><br>
  </div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Jesse A. Lynn, Esq.</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Icahn Enterprises L.P.</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">767 Fifth Avenue, 47<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">New York, New York 10153</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">(212) 702-4300</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">(Name, Address and Telephone Number of Person Authorized to</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Receive Notices and Communications)</font></div>
  <div><br>
  </div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">November 29, 2018</font></div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">(Date of Event which Requires Filing of this Statement)</font></div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of
      this Schedule 13D, and is filing this schedule because of Section 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box / /.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">NOTE: Schedules filed in paper format shall include a signed original and five copies of the schedule, including all
      exhibits. See Rule 13d&#8209;7 for other parties to whom copies are to be sent.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">*The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to
      the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section
      18 of the Securities Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).</font></div>
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  <div><br>
  </div>
  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">SCHEDULE 13D</font></div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Item 1. Security and Issuer</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">The Schedule 13D filed with the Securities and Exchange Commission on January 13, 2012 (as previously
      amended, the &#8220;Initial 13D&#8221;), by the Reporting Persons with respect to the shares of Common Stock, par value $0.01 (the &#8220;Shares&#8221;), issued by CVR Energy, Inc. (the &#8220;Issuer&#8221;), is hereby further amended to furnish the additional information set forth
      herein. All capitalized terms contained herein but not otherwise defined shall have the meanings ascribed to such terms in the Initial 13D.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Item 4. Purpose of Transaction</font></div>
  <div><br>
  </div>
  <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Item 4 of the Initial 13D is hereby amended by adding the following:</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">The Issuer previously disclosed that, while there could be no assurance regarding the future, the
      Issuer, as owner of CVR Refining GP, LLC (the &#8220;General Partner&#8221;), the general partner of CVR Refining, LP (&#8220;CVRR&#8221;), and its affiliates had no current plans to exercise the call right provided in CVRR&#8217;s Amended and Restated Agreement of Limited
      Partnership (the "Limited Partnership Agreement"). On November 26, 2018, the Board of Directors (the &#8220;Board&#8221;) of the Issuer determined that, in light of current conditions, the Issuer should consider exercising this call right. Though the Issuer is
      now contemplating exercising the call right, there can be no assurance that the Issuer will exercise the call right or as to the timing of any such exercise.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">As more fully described in CVRR&#8217;s filings with the Securities and Exchange Commission, the Issuer&#8217;s
      ownership of the General Partner gives the Issuer the right to call and purchase all of CVRR&#8217;s common units (other than common units held by the General Partner and its affiliates) at a formula price provided for in the Limited Partnership Agreement,
      if the General Partner and its affiliates own more than 80% in the aggregate of the outstanding common units of CVRR. While the General Partner and its affiliates currently own more than 80% in the aggregate of the outstanding common units of CVRR,
      any exercise of this call right would be subject to the approval of the Board. The purchase price per unit for the call right would be equal to the greater of (x) the average of the daily closing prices per CVRR common unit for the 20 consecutive
      trading days immediately prior to the date three days prior to the date that a notice of election to purchase is mailed or (y) the highest price paid by the General Partner or any of its affiliates for any such CVRR common units during the 90-day
      period preceding the mailing of such notice of election to purchase. Neither the General Partner nor any of its affiliates have purchased CVRR common units during the 90-day period preceding the filing of this Schedule 13D/A.</font></div>
  <div><br>
  </div>
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  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">SIGNATURE</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">After reasonable inquiry and to the best of each of the undersigned knowledge and belief, each of the
      undersigned certifies that the information set forth in this statement is true, complete and correct.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Dated: November 29, 2018</font></div>
  <div><br>
  </div>
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">IEP ENERGY LLC</font></div>
        </td>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: </font><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/
                SungHwan Cho</u></font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt" id="TRGRRTFtoHTMLTab">&#160;</font></div>
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;Title: Chief Financial Officer</font></div>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">IEP ENERGY HOLDING LLC</font></div>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
        <td style="width: 50%; vertical-align: top;">
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: </font><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/
                SungHwan Cho</u></font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt" id="TRGRRTFtoHTMLTab">&#160;</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;Name: SungHwan Cho</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;Title: Chief Financial Officer</font></div>
        </td>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
        <td style="width: 50%; vertical-align: top;">&#160;</td>
      </tr>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">AMERICAN ENTERTAINMENT PROPERTIES CORP.</font></div>
        </td>
      </tr>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
        <td style="width: 50%; vertical-align: top;">
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: </font><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/
                SungHwan Cho</u></font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt" id="TRGRRTFtoHTMLTab">&#160;</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;Name: SungHwan Cho</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;Title: Chief Financial Officer</font></div>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">ICAHN BUILDING LLC</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: Icahn Enterprises Holdings L.P., its sole member</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: Icahn Enterprises G.P. Inc., its general partner</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: </font><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/
                SungHwan Cho</u></font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt" id="TRGRRTFtoHTMLTab">&#160;</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;Name: SungHwan Cho</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;Title: Chief Financial Officer</font></div>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
        <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: Icahn Enterprises G.P. Inc., its general partner</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: </font><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/
                SungHwan Cho</u></font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt" id="TRGRRTFtoHTMLTab">&#160;</font></div>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: </font><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/
                SungHwan Cho</u></font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt" id="TRGRRTFtoHTMLTab">&#160;</font></div>
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">By: </font><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/
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          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/ Carl C. Icahn</u></font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 180pt" id="TRGRRTFtoHTMLTab">&#160;</font></div>
          <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;Name: Carl C. Icahn</font></div>
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  <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">[Signature Page of Amendment No. 26 to Schedule 13D &#8211; CVR Energy, Inc.]</font></div>
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