SEC Comment Letter for LSB INDUSTRIES, INC. (LXU) (CIK 0000060714) (LXU) — Jan 20, 2006
LSB INDUSTRIES, INC. (LXU) (CIK 0000060714)
Date: Jan. 20, 2006 · CIK: 0000060714 · Accession: 0000000000-06-003316
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL
January 20,
2006
Tony M. Shelby
Executive Vice President of Finance and Chief Financial Officer
LSB Industries, Inc.
16 South Pennsylvania Avenue
Oklahoma City, Oklahoma 73107
RE: Form 10-K for the fiscal year ended December 31, 2004
File No. 1-07677
Dear Mr. Shelby:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Ernest Greene, Staff Accountant, at
(202) 551-3733 or in his absence, to Nudrat Salik, Staff
Accountant,
at (202) 551-3692.
Sincerely,
Rufus Decker
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>