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CHS INC Capital/Financing Update 2017

Mar 28, 2017

35505_rns_2017-03-28_031f8ed8-14fc-4b30-a982-25684bfa353f.zip

Capital/Financing Update

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CORRESP 1 filename1.htm

*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:
Legal Branch Chief
Office of Transportation and Leisure
Re:
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,
CHS INC.
By: /s/ Timothy Skidmore
Name: Timothy Skidmore
Title: Executive Vice President and Chief Financial Officer

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