June 6, 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 reviewed your filings and have the following comment. In our
comment, we
ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-Q for the Fiscal Quarter ended March 31, 2019

Financial Statements
Note 8 - Shareholders' Equity, page 16

1.    We note that you present a tabulation showing changes in Total CVR
Stockholders'
      Equity and Noncontrolling Interest for the interim periods. Please
address the requirement
      to present an analysis of the changes in each caption of stockholders'
equity, in the form
      of a reconciliation, pursuant to Rule 10-01(a)(7) and Rule 3-04 of
Regulation S-X.
 Tracy D. Jackson
CVR Energy, Inc.
June 6, 2019
Page 2

        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.

      You may contact Jenifer Gallagher, Staff Accountant at (202) 551-3706 or
Karl Hiller,
Branch Chief at (202) 551-3686 if you have questions regarding the comment.



                                                          Sincerely,
FirstName LastNameTracy D. Jackson
                                                          Division of
Corporation Finance
Comapany NameCVR Energy, Inc.
                                                          Office of Natural
Resources
June 6, 2019 Page 2
cc:       Matthew W. Bley
FirstName LastName