Tue Aug 21, 2012 5:07pm EDT
Aug 21 (Reuters) - Billionaire investor Carl Icahn has withdrawn his offer to buy the remaining shares of U.S. oil refiner CVR Energy that he does not already own, according to a regulatory filing on Tuesday.
Icahn, who controlled about 82 percent of CVR's outstanding shares as of earlier this month, had previously offered to buy the remaining stake for $29 per share in cash.
Shares of CVR fell 3.5 percent in after-hours trading to $28.52.
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