<PAGE> 1
EXHIBIT 15.1
Deloitte & Touche LLP
333 Clay Street
Suite 2300
Houston, Texas 77002
August 10, 2000
Sterling Chemicals Holdings, Inc.
1200 Smith Street, Suite 1900
Houston, Texas 77002
We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited interim
financial information of Sterling Chemicals Holdings, Inc. and subsidiaries
for the three-month and nine-month periods ended June 30, 2000 and 1999, as
indicated in our report dated August 10, 2000; because we did not perform an
audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 2000, is
incorporated by reference in Registration Statement No. 333-30917 for
Sterling Chemicals Holdings, Inc. on Form S-3 and in Registration Statement
No. 333-52795 for Sterling Chemicals Holdings, Inc. on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c)
under the Securities Act of 1933, is not considered a part of the
Registration Statements prepared or certified by an accountant or a report
prepared or certified by an accountant within the meaning of Sections 7 and
11 of that Act.
DELOITTE & TOUCHE LLP
