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Correspondence 0001425292-24-000014 from CVR PARTNERS, LP (UAN) (CIK 0001425292) (UAN)

CVR PARTNERS, LP (UAN) (CIK 0001425292)
Date: Aug. 2, 2024 · CIK: 0001425292 · Accession: 0001425292-24-000014

AI Filing Summary & Sentiment

File numbers found in text: 001-35120

Referenced dates: July 26, 2024

Date
August 2, 2024
Author
/s/ Jeffrey D. Conaway
Form
CORRESP
Company
CVR PARTNERS, LP (UAN) (CIK 0001425292)

Letter

Document

August 2, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attention: Mr. Brian McAllister

Mr. Craig Arakawa

RE: CVR Partners, LP

Form 10-K for the Fiscal Year Ended December 31, 2023

Filed February 21, 2024

File No. 001-35120

Ladies and Gentlemen:

On behalf of CVR Partners, LP (the “Partnership”) and as a follow-up to the discussion on August 1, 2024 with Mr. Brian McAllister of the staff (the “Staff”) of the United States Securities and Exchange Commission regarding the letter from the Staff to the Partnership, dated July 26, 2024, and with respect to the above-referenced filing of the Partnership, I hereby confirm that the Partnership will respond to the Staff’s comments set forth in such letter on or before August 23, 2024.

Sincerely,
/s/ Jeffrey D. Conaway

Show Raw Text
CORRESP
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Document

August 2, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attention: Mr. Brian McAllister

 Mr. Craig Arakawa

RE: CVR Partners, LP

 Form 10-K for the Fiscal Year Ended December 31, 2023

 Filed February 21, 2024

 File No. 001-35120

Ladies and Gentlemen:

On behalf of CVR Partners, LP (the “Partnership”) and as a follow-up to the discussion on August 1, 2024 with Mr. Brian McAllister of the staff (the “Staff”) of the United States Securities and Exchange Commission regarding the letter from the Staff to the Partnership, dated July 26, 2024, and with respect to the above-referenced filing of the Partnership, I hereby confirm that the Partnership will respond to the Staff’s comments set forth in such letter on or before August 23, 2024.

Sincerely,

/s/ Jeffrey D. Conaway

Jeffrey D. Conaway

Vice President, Chief Accounting Officer and Corporate Controller

cc: Mr. David L. Lamp

 Mr. Mark A. Pytosh

 Mr. Dane J. Neumann

 Ms. Melissa M. Buhrig

CVR Partners ● 2277 Plaza Drive, Ste 500 ● Sugar Land, TX  77479 ● 281-207-3200 ● www.cvrpartners.com