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EXHIBIT 23.2
Consent of Independent Registered Public Accounting Firm
The Board of Directors of CVR GP, LLC
and
The Unitholders of CVR Partners, LP
and
The General Partner of CVR Partners, LP:
We consent to the inclusion in the CVR Partners, LP and subsidiaries report on Form 10-K for the year ended December 31, 2013 and the incorporation by reference in the registration statement (No. 333-173444) on Form S-8 and the registration statement (No. 333-183390) on Form S-3 of CVR Partners, LP of our report dated February 28, 2013, with respect to the consolidated balance sheet of CVR Partners, LP and subsidiaries as of December 31, 2012, and the related consolidated statements of operations, comprehensive income, partners' capital, and cash flows for each of the years in the two-year period ended December 31, 2012.
/s/ KPMG LLP
Houston, Texas
February 26, 2014