<PAGE>
(Unit Corporation Letterhead)
December 18, 1997
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Re: Unit Corporation - Registration Statement on Form S-3,
File No. 333-42341
Ladies and Gentlemen:
On behalf of Unit Corporation (the "Registrant"), the captioned
registration statement which was initially filed on December 16, 1997, is hereby
amended pursuant to Rule 473(c) by adding to the facing page of the registration
statement the following statement:
The Registrant hereby amends this registration statement on such date or
dates as may be necessary to delay its effective date until the Registrant shall
file a further amendment which specifically states that this registration
statement shall thereafter become effective in accordance with Section 8(a) of
the Securities Act of 1933 or until the registration statement shall become
effective on such date as the Commission, acting pursuant to said Section 8(a),
may determine.
If you have any questions or require anything further, please do not
hesitate to call the undersigned at (918) 493-7700.
Very truly yours,
Unit Corporation
By /s/ Mark E. Schell
-------------------------------
Mark E. Schell, General Counsel
and Agent for Service
cc: New York Stock Exchange
