July 26, 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 limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2023
Non-GAAP Reconciliations, page 46

1.     We note your non-GAAP reconciliation of Available Cash for Distribution
includes three
       reconciling items labelled as current (reserves) adjustments for
       operating/investing/financing activities and that you have included
footnote disclosure
       that describes various elements included in each of the three
reconciling items. Please
       address the following:
           Expand your footnote disclosure to further describe the elements
labelled as other
           future operating needs, other future investing activities and other
future financing
           needs.
           For each of the items described in the footnotes, quantify each
element included in
           the adjustment.
 July 26, 2024
Page 2

       In closing, 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.

       Please contact Brian McAllister at 202-551-3341 or Craig Arakawa at
202-551-3650 with
any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Energy &
Transportation