LSB Industries, Inc.
3503 NW 63rd Street, Suite 500
Oklahoma City, Oklahoma 73116
November 13, 2018
Via EDGAR
Amanda Ravitz
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | LSB Industries, Inc. |
Registration Statement on Form S-3
File No. 333-228139
Ladies and Gentlemen:
On behalf of LSB Industries, Inc. (the “Company”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Washington, D.C. time, on November 15, 2018, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| LSB Industries, Inc. | ||
| By: | /s/ Michael J. Foster | |
| Name: | Michael J. Foster | |
| Title: | Senior Vice President, General Counsel and Secretary | |