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<url><loc>https://stock.noler.com/us/stock/united-refining-co/net-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/net-income-loss-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/number-of-operating-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/oci-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/oci-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/oci-pension-and-other-postretirement-benefit-plans-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-lease-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-lease-payments-due-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-lease-payments-due-future-minimum-sublease-rentals</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-lease-payments-due-in-five-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-lease-payments-due-in-four-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-lease-payments-due-in-three-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-lease-payments-due-in-two-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-lease-payments-due-thereafter</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/operating-leases-rent-expense-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/other-accrued-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/other-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/other-inventory-supplies</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/other-noncash-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/other-nonoperating-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/other-operating-activities-cash-flow-statement</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/other-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/payments-of-financing-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/payments-to-acquire-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/payments-to-acquire-short-term-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/payments-to-minority-shareholders</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/pension-and-other-postretirement-defined-benefit-plans-liabilities-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/preferred-shares-facts</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/preferred-stock-par-or-stated-value-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/preferred-stock-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/preferred-stock-shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/preferred-stock-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/preferred-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/prepaid-expense-and-other-assets-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/prepaid-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/pretax-income-minority-interest-and-income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/proceeds-from-issuance-of-preferred-stock-and-preference-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/proceeds-from-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/proceeds-from-long-term-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/proceeds-from-minority-shareholders</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/proceeds-from-repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/proceeds-from-sale-of-productive-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/profit-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/property-plant-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/public-float</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/redemption-premium</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/related-party-transaction-due-from-to-related-party-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/related-party-transaction-expenses-from-transactions-with-related-party</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/retained-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sales-and-excise-tax-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sec-comment-letters-corresp</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sec-comment-letters-upload</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sec-filings-10-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sec-filings-10-k405</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sec-filings-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sec-filings-15-12b</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sec-filings-8-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sec-filings-s-4</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/secondary-offerings-form-424b1</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/secondary-offerings-form-424b3</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/secondary-offerings-form-effect</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/sga-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/shareholders-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/short-term-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/stockholders-equity-including-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/tax-reconciliation-deductions-qualified-production-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/tax-reconciliation-other-reconciling-items</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/total-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/unamortized-debt-issuance-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/unrealized-gain-loss-on-derivatives</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/valuation-allowances-and-reserves-balance</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/valuation-allowances-and-reserves-charged-to-cost-and-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/valuation-allowances-and-reserves-deductions</loc></url>
<url><loc>https://stock.noler.com/us/stock/united-refining-co/warrants-and-rights-outstanding</loc></url>
</urlset>
