SEC Comment Letter for LSB INDUSTRIES, INC. (LXU) (CIK 0000060714) (LXU) — Feb 19, 2008
LSB INDUSTRIES, INC. (LXU) (CIK 0000060714)
Date: Feb. 19, 2008 · CIK: 0000060714 · Accession: 0000000000-08-008836
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Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 February 19, 2008 Via U.S. mail and facsimile Mr. Tony M. Shelby Chief Financial Officer LSB Industries, Inc. 16 South Pennsylvania Avenue Oklahoma City, Oklahoma 73107
RE: Form 10-K/A for the fiscal year ended December 31, 2006 Form 10-K for the fiscal year ended December 31, 2006 Form 10-Q for the peri od ended September 30, 2007 File No. 1-7677
Dear Mr. Shelby:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.
If you have any further questions regard ing our review of your filings, please direct them to Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her absence, to the undersigned at (202) 551-3769.
S i n c e r e l y ,
R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
February 19, 2008
Via U.S. mail and facsimile
Mr. Tony M. Shelby
Chief Financial Officer
LSB Industries, Inc.
16 South Pennsylvania Avenue
Oklahoma City, Oklahoma 73107
RE: Form 10-K/A for the fiscal year ended December 31, 2006
Form 10-K for the fiscal year ended December 31, 2006
Form 10-Q for the peri od ended September 30, 2007
File No. 1-7677
Dear Mr. Shelby:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her absence, to the
undersigned at (202) 551-3769.
S i n c e r e l y ,
R u f u s D e c k e r
A c c o u n t i n g B r a n c h C h i e f