United States securities and exchange commission logo November 19, 2021 Mark T. Behrman President and Chief Executive Officer LSB INDUSTRIES INC 3503 NW 63RD Street, Suite 500 Oklahoma City, Oklahoma 73116 Re: LSB INDUSTRIES INC Registration Statement on Form S-3 Filed November 16, 2021 File No. 333-261131 Dear Mr. Behrman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Craig E. Marcus, Esq.