LSB
INDUSTRIES, INC.
16 South
Pennsylvania
Post
Office Box 754
Oklahoma
City, OK 73101
November
19, 2009
Securities
and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Attention:
Pamela A. Long
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Re:
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LSB Industries, Inc.; Form S-3
Registration Statement, filed September 15, 2009, as amended; Commission File
No. 333-161935
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Ladies
and Gentlemen:
Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, LSB Industries, Inc. (the
“Registrant”) hereby requests acceleration of the effective date of its
Registration Statement on Form S-3 (File No. 333-161935), as amended (the
“Registration Statement”), so that it may become effective at 4:00 p.m., Eastern
Time, on Friday, November 20, 2009, or as soon thereafter as
practicable.
The Registrant hereby acknowledges
that:
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(a)
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should
the Securities and Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the Registration Statement
effective, it does not foreclose the Commission from taking any action
with respect to the Registration
Statement;
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(b)
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the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does not
relieve the Registrant from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement;
and
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(c)
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the
Registrant may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United
States.
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Very
truly yours,
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LSB
INDUSTRIES, INC.
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By:
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/s/ Tony M. Shelby
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Tony
M. Shelby, Executive Vice President and
Chief
Financial
Officer
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cc: Hagen
Ganem, Esq.