SEC Comment Letter for LSB INDUSTRIES, INC. (LXU) (CIK 0000060714) (LXU) — Sep 22, 2016
LSB INDUSTRIES, INC. (LXU) (CIK 0000060714)
Date: Sept. 22, 2016 · CIK: 0000060714 · Accession: 0000000000-16-094083
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4631 September 22, 2016 Via E -Mail Mr. Mark T. Behrman, 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, 2015 Filed February 29, 2016 File No. 1 -7677
Dear Mr. Behrman :
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 la ws of the United States. We urge 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/ John Cash
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Mail Stop 4631 September 22, 2016 Via E -Mail Mr. Mark T. Behrman, 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, 2015 Filed February 29, 2016 File No. 1 -7677 Dear Mr. Behrman : 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 la ws of the United States. We urge 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/ John Cash John Cash Branch Chief Office of Manufacturing and Construction