SEC Company Response from LSB INDUSTRIES, (LXU) — May 19, 2026
LSB INDUSTRIES, INC.
Date: May 19, 2026 · CIK: 0000060714 · Accession: 0001193125-26-230329
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295904
Letter
Re: LSB Industries, Inc.
LSB Industries, Inc. 3503 NW 63rd Street, Suite 500 Oklahoma City, Oklahoma 73116 May 19, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services Washington, D.C. 20549 Attention: Juan Grana
Registration Statement on Form S-3
Filed on May 14, 2026
File No. 333-295904 (the “ Registration Statement ”)
Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “ Commission ”) under the Securities Act of 1933, as amended, LSB Industries, Inc. (the “ Company ”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 4:00 p.m., Eastern Time, on May 21, 2026, or as soon thereafter as practicable. Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Greg R. Samuel at (214) 651-5645 or Rosebud Nau at (214) 651-5367.
Very truly yours,
LSB Industries, Inc.
By:
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CORRESP 1 filename1.htm CORRESP LSB Industries, Inc. 3503 NW 63rd Street, Suite 500 Oklahoma City, Oklahoma 73116 May 19, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services Washington, D.C. 20549 Attention: Juan Grana Re: LSB Industries, Inc. Registration Statement on Form S-3 Filed on May 14, 2026 File No. 333-295904 (the “ Registration Statement ”) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “ Commission ”) under the Securities Act of 1933, as amended, LSB Industries, Inc. (the “ Company ”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 4:00 p.m., Eastern Time, on May 21, 2026, or as soon thereafter as practicable. Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Greg R. Samuel at (214) 651-5645 or Rosebud Nau at (214) 651-5367. Very truly yours, LSB Industries, Inc. By: /s/ Mark T. Behrman Mark T. Behrman President, Chief Executive Officer and Chairman of the Board of Directors cc: Greg R. Samuel, Haynes and Boone, LLP Rosebud Nau, Haynes and Boone, LLP