CVR Energy, Inc., through its owned CVR Group shares, is a diversified holding company mainly dedicated to the petroleum processing and nitrogen fertilizer production industries. Its Refining partnership is an independent oil refiner and marketer of high-quality transportation fuels. Its nitrogen fertilizer partners produce and sell nitrogen fertilizers in the form of ammonia and ammonium nitrate. The company operates mainly in the following two major sectors: the oil sector and the nitrogen fertilizer sector. CALLC formed CVR Energy Corporation. As a wholly-owned subsidiary located in Delaware and established in September 2006, it aims to influence its initial public offering. The public offering was completed on October 26, 2007. Together with this public offering and a reorganization, CVR became the direct or indirect owner of all CALLC subsidiaries. Moreover, as a result of this public offering, CALLC has formed two major entities: CALLC and Coffeyville Acquisition Corporation.