Exhibit 15.1
Letter of Acknowledgment RE: Unaudited Financial Information
The Board of Directors
ClimaChem, Inc.
We are aware of the incorporation by reference in the
Registration Statement (Form S-4 No. 333-44905) of ClimaChem,
Inc. and in the related Prospectus of our report dated May 30,
2000, relating to the unaudited condensed consolidated interim
financial statements of ClimaChem, Inc. that is included in its
Form 10-Q for the quarter ended March 31, 2000.
Pursuant to Rule 436(c) of the Securities Act of 1933 our report
is not a part of the registration statement prepared or certified
by accountants within the meaning of Section 7 or 11 of the
Securities Act of 1933.
ERNST & YOUNG LLP
Oklahoma City, Oklahoma
May 30, 2000
