<SEC-DOCUMENT>0000928464-19-000005.txt : 20190117
<SEC-HEADER>0000928464-19-000005.hdr.sgml : 20190117
<ACCEPTANCE-DATETIME>20190117171833
ACCESSION NUMBER:		0000928464-19-000005
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190117
DATE AS OF CHANGE:		20190117

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:		19531545

	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>cvisch13damd27011719.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Icahn Enterprises
         Document created using EDGARfilings PROfile 5.0.0.0
         Copyright 1995 - 2019 Broadridge -->
  </head>
<body text="#000000" bgcolor="#ffffff" style="font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif; font-size: 10pt;">
  <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. 27)*</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;">January 17, 2019</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>
  <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
    <div id="DSPFPageBreak" style="page-break-after:always;">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
  </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: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Item 1.&#160; 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><br>
  </div>
  <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Item 4.&#160; 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;">On January 17, 2019, the Issuer announced that, on such date, (1) CVR Refining GP, LLC (the &#8220;General
      Partner&#8221;), the general partner of CVR Refining, LP (the &#8220;Partnership&#8221;) and an indirect wholly-owned subsidiary of the Issuer, has assigned to the Issuer its right pursuant to Section 15.1(a) of the Partnership&#8217;s First Amended and Restated Agreement
      of Limited Partnership, as amended (the &#8220;Limited Partnership Agreement&#8221;) to purchase all of the issued and outstanding common units representing limited partner interests in the Partnership (the &#8220;Common Units&#8221;) not already owned by the General
      Partner or its affiliates (the &#8220;Call Right&#8221;) and (2) the Issuer has elected to exercise such Call Right and purchase all of the issued and outstanding Common Units not already owned by the General Partner or its affiliates for a cash purchase price,
      determined in accordance with the Limited Partnership Agreement, of $10.50 per unit (the &#8220;Call Price&#8221;), or $240,545,865 in the aggregate.</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;">Also on January 17, 2019, the Issuer entered into a purchase agreement (the &#8220;Purchase Agreement&#8221;) with
      American Entertainment Properties Corp. (&#8220;AEP&#8221;) and Icahn Enterprises Holdings L.P. (&#8220;IEP&#8221;), pursuant to which, on January 29, 2019, all of the Common Units held by AEP and IEP will be purchased by the Issuer for a cash price per unit equal to the
      Call Price, or $60,375,000 in the aggregate.</font></div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div>Item 7.&#160; Material to be Filed as Exhibits<br>
    <br>
    <div>
      <table cellspacing="0" cellpadding="0" id="z09e236bef48146b2a327e9b3bcc16986" style="font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif; font-size: 10pt; width: 100%;">

          <tr>
            <td style="width: 13.39%; vertical-align: top; font-weight: normal;">
              <div>
                <div style="text-align: center; font-family: &quot;Palatino Linotype&quot;,&quot;Book Antiqua&quot;,Palatino,serif; font-size: 10pt;">Exhibit No.</div>
              </div>
            </td>
            <td style="width: 86.61%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 13.39%; vertical-align: top;">
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: &quot;Palatino Linotype&quot;,&quot;Book Antiqua&quot;,Palatino,serif;">1</font></div>
            </td>
            <td style="width: 86.61%; vertical-align: top;">
              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">Purchase Agreement, dated as of January 17, 2019, by and among CVR Energy, Inc., American Entertainment
                  Properties Corp. and Icahn Enterprises Holdings L.P. (incorporated by reference to Exhibit 10.1 to CVR Energy, Inc.&#8217;s Current Report on Form 8-K (File No. 001-33492) filed January 17, 2019).</font></div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
    </div>
    <div><br>
    </div>
    <div>
      <div><br>
      </div>
      <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div id="DSPFPageBreak" style="page-break-after:always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: center; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif; font-size: 10pt;">SIGNATURE</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: January 17, 2019</font></div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="ze17e7ba8b6494742a5ff954578dddddb" style="font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif; font-size: 10pt; width: 100%;">

          <tr>
            <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;">IEP ENERGY LLC</font></div>
            </td>
          </tr>
          <tr>
            <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;"> <br>
                </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 id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt">&#160;</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;&#160;&#160;&#160;&#160;&#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;&#160;&#160;&#160;&#160;&#160; Title: Chief Financial Officer</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <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;">IEP ENERGY HOLDING LLC</font></div>
            </td>
          </tr>
          <tr>
            <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;"> <br>
                </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 id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt">&#160;</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;&#160;&#160;&#160;&#160;&#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;&#160;&#160;&#160;&#160;&#160; Title: Chief Financial Officer</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <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;">AMERICAN ENTERTAINMENT PROPERTIES CORP.</font></div>
            </td>
          </tr>
          <tr>
            <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;"> <br>
                </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 id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt">&#160;</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;&#160;&#160;&#160;&#160;&#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;&#160;&#160;&#160;&#160;&#160; Title: Chief Financial Officer</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <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;">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;">&#160; 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;"> <br>
                </font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;&#160;&#160; By: </font><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/
                    SungHwan Cho</u></font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt">&#160;</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Title: Chief Financial Officer</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <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;">ICAHN ENTERPRISES HOLDINGS L.P.</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;"> <br>
                </font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160; By: </font><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"><u>/s/
                    SungHwan Cho</u></font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt">&#160;</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#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;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Title: Chief Financial Officer</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <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;">ICAHN ENTERPRISES G.P. INC.</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"> <br>
                </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 id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt">&#160;</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;&#160;&#160;&#160;&#160;&#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;&#160;&#160;&#160;&#160;&#160; Title: Chief Financial Officer</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <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;">BECKTON CORP.</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;"> <br>
                </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/
                    Edward Mattner</u></font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 216pt">&#160;</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160; &#160; &#160;&#160; Name: Edward Mattner</font></div>
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">&#160;&#160;&#160;&#160;&#160;&#160; Title: Authorized Signatory</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <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;"><u>/s/ Carl C. Icahn</u></font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px;
                  font-size: 1px; width: 180pt">&#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>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Palatino Linotype', 'Book Antiqua', Palatino, serif;">[Signature Page of Amendment No. 27 to Schedule 13D &#8211; CVR Energy, Inc.]</font></div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div><br>
        <br>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <div><br>
        </div>
        <br>
      </div>
      <br>
    </div>
    <br>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
