SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
155 NORTH WACKER DRIVE
CHICAGO, ILLINOIS 60606-1720
TEL: (312) 407-0700
FAX: (312) 407-0411
www.skadden.com
DIRECT DIAL |
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312-407-0784 |
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DIRECT FAX |
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312-407-8626 |
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EMAIL ADDRESS |
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Richard.Witzel@SKADDEN.COM |
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March 18, 2014 |
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: CF Industries Holdings, Inc.
Preliminary Proxy Materials
Ladies and Gentlemen:
On behalf of CF Industries Holdings, Inc., a Delaware corporation (the “Company”), and pursuant to the Securities Exchange Act of 1934, as amended, and the rules and regulations promulgated thereunder, we are submitting for filing, via direct electronic transmission, the enclosed revised preliminary proxy statement and form of proxy relating to the Company’s 2014 annual meeting of stockholders. The Company has advised us that it intends to release definitive copies of the proxy statement and form of proxy to its stockholders on or about April 3, 2014.
If you have any questions concerning the enclosed materials, please do not hesitate to contact me at (312) 407-0784.
Thank you.
| Very truly yours, |
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| /s/ Richard C. Witzel, Jr. |
| Richard C. Witzel, Jr. |
Enclosures