SEC Comment Letter for LSB INDUSTRIES, INC. (LXU) (CIK 0000060714) (LXU) — Jan 4, 2013
LSB INDUSTRIES, INC. (LXU) (CIK 0000060714)
Date: Jan. 4, 2013 · CIK: 0000060714 · Accession: 0000000000-13-000741
AI Filing Summary & Sentiment
Reasoning
Letter
January 4, 2013 Via E -mail Mr. Tony M. Shelby Chief Financial Officer LSB Industries, Inc. 16 South Pennsylvania Avenue Oklahoma City, OK 73107
Re: LSB Industries, Inc. Form 10-K for the Year Ended December 31, 2011 Filed February 28, 2012 File No. 1 -7677
Dear Mr. Shelby :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
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January 4, 2013 Via E -mail Mr. Tony M. Shelby Chief Financial Officer LSB Industries, Inc. 16 South Pennsylvania Avenue Oklahoma City, OK 73107 Re: LSB Industries, Inc. Form 10-K for the Year Ended December 31, 2011 Filed February 28, 2012 File No. 1 -7677 Dear Mr. Shelby : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker Accou nting Branch Chief