Effective January 1, 2009, CF Industries Holding, Inc. (Company) adopted Statement of Financial Accounting Standards No. 160, "Noncontrolling Interests in Consolidated Financial Statements - an amendment of ARB No. 51" (SFAS No. 160) and FSP No. EITF 03-6-1, "Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities" (FSP No. EITF 03-6-1). SFAS No. 160 requires the recognition of a noncontrolling interest as equity in the consolidated financial statements and separate from the parent's equity. The amount of net income attributable to the noncontrolling interest is included in consolidated net income on the face of the income statement. FSP No. EITF 03-6-1 requires that unvested share-based payment awards that contain nonforfeitable rights to dividends or dividend equivalents are participating securities and are included in the computation of earnings per share pursuant to the two-class method. The presentation and disclosure requirements of SFAS No. 160 and FSP No. EITF 03-6-1 are required to be applied retrospectively for all periods presented.

The Company's Annual Report on Form 10-K (2008 Form 10-K) was filed with the Securities and Exchange Commission (SEC) on February 26, 2009. The Company's consolidated financial statements for each of the years ended December 31, 2008, 2007 and 2006 along with the Report of Independent Registered Public Accounting Firm, Management's Discussion and Analysis of Financial Condition and Results of Operations, and Selected Financial Data from the Company's 2008 Form 10-K, which have been revised to reflect the retrospective application of SFAS No. 160 and FSP No. EITF 03-6-1, have been included herein as Exhibit 99.1 to this Current Report and are incorporated herein by reference.

The financial statements and other information included in this Current Report on Form 8-K supersedes the financial statements and other information in the Company's 2008 Form 10-K. This Current Report does not update for changes in circumstances or other developments since the filing of our 2008 Form 10-K. For developments since the filing of the Company's 2008 Form 10-K, refer to subsequent 2009 Quarterly Reports on Form 10-Q and Current Reports on Form 8-K.

(d) Exhibits.

Exhibit No.                           Description of Exhibit

23            Consent of Independent Registered Public Accounting Firm.

99.1          Revised Consolidated Financial Statements for the years ended
              December 31, 2008, 2007 and 2006, Management's Discussion and Analysis
              of Financial Condition and Results of Operations and Selected Financial
              Data.