SEC Comment Letter 0000000000-24-009954 to CVR PARTNERS, LP (UAN) (CIK 0001425292) (UAN)
CVR PARTNERS, LP (UAN) (CIK 0001425292)
Date: Sept. 3, 2024 · CIK: 0001425292 · Accession: 0000000000-24-009954
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File numbers found in text: 001-35120
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September 3, 2024
Dane J. Neumann
Chief Financial Officer
CVR Partners. LP
2277 Plaza Drive, Suite 500
Sugarland TX 77479
Re:CVR Partners. LP
Form 10-K for the Year Ended December 31, 2023
Filed February 21, 2024
File No. 001-35120
Dear Dane J. Neumann:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation