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SEC Company Response from Alon USA Energy, Inc. (CIK 0001325955) — Jul 25, 2005

Alon USA Energy, Inc. (CIK 0001325955)
Date: July 25, 2005 · CIK: 0001325955 · Accession: 0000950134-05-013918

AI Filing Summary & Sentiment

File numbers found in text: 333-124797

Date
July 25, 2005
Author
CREDIT SUISSE FIRST BOSTON LLC
Form
CORRESP
Company
Alon USA Energy, Inc. (CIK 0001325955)

Letter

Securities and Exchange Commission Division of Corporation Finance Alon USA Energy, Inc Registration Statement on Form S-1 File No. 333-124797

Re:

Dear Mr. Schwall:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that the Registration Statement may become effective by 4:00 P.M. on July 27, 2005 or as soon thereafter as practicable.

Sincerely,
CREDIT SUISSE FIRST BOSTON LLC

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CORRESP
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corresp

July 25, 2005

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E. – Room 3528

Washington, D.C. 20549

Attn: H. Roger Schwall, Esq.

    Re:

    Alon USA Energy, Inc

Registration Statement on Form S-1

File No. 333-124797

Dear Mr. Schwall:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join in
the request of the Company that the effective date of the Registration Statement be accelerated so
that the Registration Statement may become effective by 4:00 P.M. on July 27, 2005 or as soon
thereafter as practicable.

Sincerely,

CREDIT SUISSE FIRST BOSTON LLC

DEUTSCHE BANK SECURITIES INC.

LEHMAN BROTHERS INC.

    As Representatives

By: Credit Suisse First Boston LLC

Joseph D. Fashano

Director