Lyn Shenk 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: | Terra Nitrogen Company, L.P. |
Very truly yours, | |||
TERRA NITROGEN COMPANY, L.P. | |||
By: | TERRA NITROGEN GP INC. | ||
Its: | General Partner | ||
By: | /s/ Richard A. Hoker | ||
Title: | Richard A. Hoker | ||
Vice President and Corporate Controller of | |||
Terra Nitrogen GP Inc. |
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 T. Hajdukovic, Partner, KPMG LLP |