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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: 0000950134-05-013920

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:

In connection with the Preliminary Prospectus distribution for the above-mentioned issue, the prospective underwriters have confirmed that they are complying with the 48-Hour requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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:

In connection with the Preliminary Prospectus distribution for the above-mentioned issue, the
prospective underwriters have confirmed that they are complying with the 48-Hour requirement as
promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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