Exhibit 15.1
Letter of Acknowledgment RE: Unaudited Financial Information
The Board of Directors
LSB Industries, Inc.
We are aware of the incorporation by reference in the
Registration Statement (Form S-8 No. 33-8302) pertaining to the
1981 and 1986 Stock Option Plans, the Registration Statement
(Form S-8 No. 333-58225) pertaining to the 1993 Stock Option and
Incentive Plan, the Registration Statements (Forms S-8 No. 333-
62831, No. 333-62835, No. 333-62839, No. 333-62843, and No. 333-
62841) pertaining to the registration of an aggregate of 225,000
shares of common stock pursuant to the certain Non-Qualified
Stock Option Agreements for various employees and the
Registration Statement (Form S-3 No. 33-69800) of LSB Industries,
Inc. and in the related Prospectuses of our report dated August
3, 2000, relating to the unaudited condensed consolidated interim
financial statements of LSB Industries, Inc. which is included in
its Form 10-Q for the quarter ended June 30, 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
August 3, 2000
