SEC Comment Letter for LSB INDUSTRIES, INC. (LXU) (CIK 0000060714) (LXU) — May 26, 2010
LSB INDUSTRIES, INC. (LXU) (CIK 0000060714)
Date: May 26, 2010 · CIK: 0000060714 · Accession: 0000000000-10-029396
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-07677
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Via U.S. Mail and Facsimile Mail Stop 4631 May 26, 2010 Tony M. Shelby Executive Vice President of Finance and Chief Financial Officer LSB Industries, Inc. 16 South Pennsylvania Avenue Oklahoma City, Oklahoma 73107
Re: LSB Industries, Inc. Form 10-K for the year ended December 31, 2009 Filed March 8, 2010 File No. 001-07677
Dear Mr. Shelby: We have completed our review of your Form 10-K for the year ended December 31, 2009 and related filings and have no further comments at this time. S i n c e r e l y , Pamela Long A s s i s t a n t D i r e c t o r cc: Irwin H. Steinhorn, Esq. ( Via facsimile 405/232-2695 ) Conner & Winters 1700 One Leadership Square 211 North Robinson Oklahoma City, Oklahoma 73102
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
Via U.S. Mail and Facsimile
Mail Stop 4631 May 26, 2010 Tony M. Shelby Executive Vice President of Finance and Chief Financial Officer LSB Industries, Inc. 16 South Pennsylvania Avenue Oklahoma City, Oklahoma 73107
Re: LSB Industries, Inc.
Form 10-K for the year ended December 31, 2009
Filed March 8, 2010
File No. 001-07677
Dear Mr. Shelby:
We have completed our review of your Form 10-K for the year ended December 31, 2009 and related filings and have no further comments at this time.
S i n c e r e l y , Pamela Long A s s i s t a n t D i r e c t o r cc: Irwin H. Steinhorn, Esq. ( Via facsimile 405/232-2695 )
Conner & Winters 1700 One Leadership Square 211 North Robinson Oklahoma City, Oklahoma 73102