0001104659-13-063401.txt : 20130925 0001104659-13-063401.hdr.sgml : 20130925 20130813180352 ACCESSION NUMBER: 0001104659-13-063401 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130813 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CVR Refining, LLC CENTRAL INDEX KEY: 0001577015 STANDARD INDUSTRIAL CLASSIFICATION: PETROLEUM REFINING [2911] IRS NUMBER: 900889776 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O CVR REFINING, LP STREET 2: 2277 PLAZA DRIVE, SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 BUSINESS PHONE: 281-207-3200 MAIL ADDRESS: STREET 1: C/O CVR REFINING, LP STREET 2: 2277 PLAZA DRIVE, SUITE 500 CITY: SUGAR LAND STATE: TX ZIP: 77479 CORRESP 1 filename1.htm

 

August 13, 2013

 

VIA EDGAR

 

H. Roger Schwall

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re: CVR Refining, LLC

Coffeyville Finance Inc.

Registration Statement on Form S-4

File No. 333-188900 and 333-188900-01 through 333-188900-08

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), CVR Refining, LLC (“Refining”) and Coffeyville Finance Inc. (together with Refining, the “Company”), hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated so that the Registration Statement may become effective at 4:00 p.m., EST, on August 14, 2013, or as soon thereafter as it is practicable.

 

The Company acknowledges that:

 

·                  should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Very truly yours,

 

 

 

 

 

CVR Refining, LLC

 

 

 

Coffeyville Finance Inc.

 

 

 

 

By:

/s/ Susan M. Ball

 

 

 

 

 

Name: Susan M. Ball

 

 

 

 

 

Title: Chief Financial Officer and Treasurer