CF Industries Holdings, Inc.
4 Parkway North, Suite 400
Deerfield, IL 60015
March 24, 2016
VIA EDGAR
Melissa Raminpour
Branch Chief
Office of Transportation and Leisure
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: CF Industries Holdings, Inc.
Form 10-K for the Year Ended December 31, 2015
Filed February 25, 2016
File No. 001-32597
Dear Ms. Raminpour:
CF Industries Holdings, Inc. (the Company) is in receipt of the comment letter of the staff (the Staff) of the United States Securities and Exchange Commission dated March 22, 2016 (the Comment Letter) related to the Companys Annual Report on Form 10-K for the fiscal year ended December 31, 2015. As discussed with the Staff by telephone on March 23, 2016, the Company will respond to the comments in the Comment Letter by no later than April 15, 2016.
Please do not hesitate to contact me at (847) 405-2509 if you have any questions.
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Very truly yours, |
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/s/ Richard A. Hoker |
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Richard A. Hoker |
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Vice President and Corporate Controller |
cc: W. Anthony Will, President and Chief Executive Officer
Dennis P. Kelleher, Senior Vice President and Chief Financial Officer
Douglas C. Barnard, Senior Vice President, General Counsel, and Secretary
Stephen Hajdukovic, Partner, KPMG LLP