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SEC Company Response from CF Industries Holdings, Inc. (CF) (CIK 0001324404) (CF) — Aug 8, 2005

CF Industries Holdings, Inc. (CF) (CIK 0001324404)
Date: Aug. 8, 2005 · CIK: 0001324404 · Accession: 0001047469-05-020997

AI Filing Summary & Sentiment

File numbers found in text: 333-124949

Date
August 10, 2005
Author
Not clearly detected
Form
CORRESP
Company
CF Industries Holdings, Inc. (CF) (CIK 0001324404)

Letter

CF Industries, Inc.

One Salem Lake Drive

Long Grove, Illinois 60047

847/438-9500

August 8,

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Ms. Carrie Darling

Re:CF Industries Holdings, Inc.

Registration Statement on Form S-1 (File No. 333-124949)

(the "Registration Statement")

Ladies and Gentlemen:

CF Industries Holdings, Inc., a Delaware corporation (the "Company"), hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Registration Statement be accelerated to 2:30 p.m., Eastern Daylight Time, on August 10, 2005, or as soon thereafter as practicable.

Pursuant to the letter of the United States Securities and Exchange Commission (the "Commission") dated July 13, 2005, the Company acknowledges that:

•Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;

•The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company requests that it be notified of such effectiveness by a telephone call to the undersigned at (847) 726-3287 and that such effectiveness also be confirmed in writing.

Very truly yours,
CF INDUSTRIES HOLDINGS, INC.

Show Raw Text
CORRESP
1
filename1.htm

CF Industries, Inc.

One Salem Lake Drive

Long Grove, Illinois 60047

847/438-9500

August 8,
2005

Securities
and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Ms. Carrie Darling

Re:CF
Industries Holdings, Inc.

Registration Statement on Form S-1 (File No. 333-124949)

(the "Registration Statement")

Ladies
and Gentlemen:

        CF
Industries Holdings, Inc., a Delaware corporation (the "Company"), hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective
date of the Registration Statement be accelerated to 2:30 p.m., Eastern Daylight Time, on August 10, 2005, or as soon thereafter as practicable.

        Pursuant
to the letter of the United States Securities and Exchange Commission (the "Commission") dated July 13, 2005, the Company acknowledges that:

•Should
the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;

•The
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in the filing;

•The
Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

        The
Company requests that it be notified of such effectiveness by a telephone call to the undersigned at (847) 726-3287 and that such effectiveness also be confirmed in writing.

Very truly yours,

CF INDUSTRIES HOLDINGS, INC.

By:

/s/  DOUGLAS C. BARNARD

Name:
Douglas C. Barnard

Title:
Vice President, General Counsel, and Secretary