June 10, 2019 Tracy D. Jackson Chief Financial Officer CVR Energy, Inc. 2277 Plaza Drive, Suite 500 Sugar Land, TX 77479 Re: CVR Energy, Inc. Form 10-K for the Fiscal Year ended December 31, 2018 Filed February 21, 2019 Form 10-Q for the Fiscal Quarter ended March 31, 2019 Filed April 25, 2019 File No. 001-33492 Dear Ms. Jackson: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Natural Resources cc: Matthew W. Bley