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
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CORRESP 1 filename1.htm 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