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