SEC Company Response from LSB INDUSTRIES, (LXU) — Nov 13, 2018
LSB INDUSTRIES, INC.
Date: Nov. 13, 2018 · CIK: 0000060714 · Accession: 0001193125-18-324975
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File numbers found in text: 333-228139
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CORRESP 1 filename1.htm Acceleration Request LSB Industries, Inc. 3503 NW 63rd Street, Suite 500 Oklahoma City, Oklahoma 73116 November 13, 2018 Via EDGAR Amanda Ravitz Assistant Director United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: LSB Industries, Inc. Registration Statement on Form S-3 File No. 333-228139 Ladies and Gentlemen: On behalf of LSB Industries, Inc. (the “Company”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Washington, D.C. time, on November 15, 2018, or as soon as practicable thereafter. Thank you for your assistance in this matter. Very truly yours, LSB Industries, Inc. By: /s/ Michael J. Foster Name: Michael J. Foster Title: Senior Vice President, General Counsel and Secretary