CHS INC.
5500 Cenex Drive
Inver Grove Heights, Minnesota 55077
(651) 355-6000
September 16, 2013
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Loan Lauren P. Nguyen
Re: CHS Inc.
Registration Statement on Form S-1
(File No. 333-190019)
Ladies and Gentlemen:
Pursuant to the conversation between Ms. Loan Lauren P. Nguyen and a representative of Dorsey & Whitney LLP earlier this afternoon, CHS Inc. (the “Company”) hereby agrees that, if the effective time of the above-referenced registration statement is accelerated to 10:00 a.m. Eastern Daylight Time on September 17, 2013, the Company will not sell more than 9,999,250 shares of its Class B Cumulative Redeemable Preferred Stock, Series 1, under the above-referenced registration statement.
[Signature page follows.]
| Very truly yours, | |
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| CHS INC. | |
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| By: | /s/ Timothy Skidmore |
| Name: | Timothy Skidmore |
| Title: | Executive Vice President and Chief Financial Officer |
