April 4, 2005
Rentech, Inc.
1331 17th Street
Suite 720
Denver, CO 80202
Delivered as Correspondence File by EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
| Attn: | Rufus Decker, Branch Chief | |
| Mail Stop 0510 |
| Re: | Rentech, Inc. | |
| Form 10-K for the fiscal year ended September 30, 2004 | ||
| Form 10-Q for the quarter ended December 31, 2004 | ||
| File No. 0-19260 |
Ladies and Gentlemen:
We are providing this statement on behalf of Rentech, Inc. in connection with the comments of the staff in your letter of March 15, 2005 related to your review of the public reports described above.
Rentech, Inc. acknowledges that:
| • | Rentech, Inc. is responsible for the adequacy and accuracy of the disclosure in its filings; |
| • | Neither comments by the staff nor changes in disclosure in response to staff comments foreclose the Commission from taking any action with respect to the filing; |
Rufus Decker, Branch Chief
April 4, 2005
Page 2
| • | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Sincerely, | ||
| RENTECH, INC. | ||
| By: | /s/ Dennis L. Yakobson | |
| Dennis L. Yakobson | ||
| President and Chief Executive Officer | ||
| By: | /s/ Geoffrey S. Flagg | |
| Geoffrey S. Flagg | ||
| Chief Financial Officer | ||
