CHS INC.
5500 Cenex Drive
Inver Grove Heights, Minnesota 55077
(651) 355-6000
March 28, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: | Mr. Justin Dobbie |
| Legal Branch Chief |
| Office of Transportation and Leisure |
Re: | CHS Inc. |
| Registration Statement on Form S-1 |
| (File No. 333-215771) |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, CHS Inc. hereby respectfully requests that the effective time of the above-referenced registration statement be accelerated to 10:00 a.m. Washington, D.C. time on Thursday, March 30, 2017, or as soon as practicable thereafter.
| 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 |
