SEC Comment Letter for LSB INDUSTRIES, (LXU) — May 18, 2026
LSB INDUSTRIES, INC.
Date: May 18, 2026 · CIK: 0000060714 · Accession: 0000000000-26-005077
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295904
Letter
Re: LSB Industries, Inc. Registration Statement on Form S-3 Filed May 14, 2026 File No. 333-295904 Dear Mark T. Behrman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Juan Grana at 202-551-6034 with any questions.
May 18, 2026
Mark T. Behrman Chief Executive Officer LSB Industries, Inc. 3503 NW 63rd Street, Suite 500 Oklahoma City, OK 73116
Sincerely,
Division of
Corporation Finance
Office of
Industrial Applications and Services
cc: Rosebud Nau, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 18, 2026 Mark T. Behrman Chief Executive Officer LSB Industries, Inc. 3503 NW 63rd Street, Suite 500 Oklahoma City, OK 73116 Re: LSB Industries, Inc. Registration Statement on Form S-3 Filed May 14, 2026 File No. 333-295904 Dear Mark T. Behrman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Rosebud Nau, Esq. </TEXT> </DOCUMENT>