0001193125-18-324975.txt : 20181221 0001193125-18-324975.hdr.sgml : 20181221 20181113090357 ACCESSION NUMBER: 0001193125-18-324975 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LSB INDUSTRIES INC CENTRAL INDEX KEY: 0000060714 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 731015226 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3503 NW 63RD STREET STREET 2: SUITE 500 CITY: OKLAHOMA CITY STATE: OK ZIP: 73116 BUSINESS PHONE: 4052354546 MAIL ADDRESS: STREET 1: 3503 NW 63RD STREET STREET 2: SUITE 500 CITY: OKLAHOMA CITY STATE: OK ZIP: 73116 CORRESP 1 filename1.htm Acceleration Request

LOGO

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

GRAPHIC 2 g644488g1109230513508.jpg GRAPHIC begin 644 g644488g1109230513508.jpg M_]C_X 02D9)1@ ! 0$ 8 !@ #_VP!# @&!@<&!0@'!P<)"0@*#!0-# L+ M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$ P$! 0$! M 0$! 0 $" P0%!@<("0H+_\0 M1$ @$"! 0#! <%! 0 0)W $" M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,! (1 Q$ /P#5^)7Q3U[P MCXE;3]/AM&A'0RH2?NJ?7U)KC?\ A?\ XM_Y]]._[]-_C47QT_Y'A_P_] 2O M+Z]O#X:E*E%N)C*3N?0/PY^+/B#Q9XPATJ_BLUMW1F)BC(;@?4U[?7RI\$?^ M2E6O_7%_Y5]5UP8V$85$HJVAI!MHSM=OI=-T&^O8 IE@@:10W3(&:^=1\?\ MQ;C/V?3O^_3?XU]!>+O^1/U?_KTD_E7Q0OW1]*UP%*$U+F5R9MK8]5_X7]XM M_P"??3O^_;?XT?\ "_\ Q;_SPT[_ +]-_C7G&CV/]JZW8V&_8+F98RWIDU[3 M\0_A%H/A_P $7&J::\R7-FH9B[Y$@/!KJJ0PU.:C*.XES,YW_A?_ (M_Y]]. M_P"_3?XUT/@?XQ^)/$7B^PTJ\ALA!.Y5S'&0>G;FO":[3X4?\E+TC_KH?Y5= M7#4XP;Y4)2=SV[XM>/=6\$KIQTN.W>O!JQPE"G.DG)7'-M,]4_X7_XM_P"??3O^_3?XT?\ "_\ MQ;_S[Z=_WZ;_ !J#X.^#M(\8:AJ4.KPM(L$2M&%?&,DU!\7O!>F>#M8LDTK> ML-S$6*,V<$'%4H8?VOL^74/>M_U-?)E?27[//_ "(U_P#]A%__ $!*SQM"E"E>*U", MG<\\^.G_ "/#_A_Z E>7UZA\=/\ D>'_ _] 2O+Z[,-_!CZ$RW/1?@C_P E M*M?^N3_RKZKKY4^"/_)2K7_KD_\ *OJNO+S'^*O0TAL8WB[_ )%#5_\ KTD_ MD:^)UZ#Z5]PZU9-J6AWUBAPUQ Z*?KG6/. M^SL3Y?E8W?K6E7%T90:3)469/[1?^KT7ZO7@M>]?M%_ZK1?J]>"UI@?X*">Y M[;^SK_R&-:_ZXI_,TG[17_(8T?\ ZXO_ #K-^!FOZ5H.IZM+JE[%:K)$BH9# MC/)J'XW>)]*\1:WIXTJZ6Y6WB99)%^[DGM6*A+ZW>V@[KEL>65])_L\?\B-J M'_81;_T!*^;*^D_V>/\ D1M0_P"PBW_H"5IC_P""*GN>=_'3_D>'_#_T!*\O MKU#XZ?\ (\/^'_H"5Y?6V&_@Q]!2W/1?@C_R4JU_ZY/_ "KZKKY4^"/_ "4J MU_ZY/_*OJNO+S#^*O0TAL%<[XK\%Z-XOL6M]2ME,@^Y,HPZ'V-;5Y>0V%E-= MW#%885+N<9P!7#_\+I\#'_F)OS_TP:N2G&HW>"*=NIX3XX^%^L^#I6GV-=Z; MGY;B-<[?]X=JY+3-4O='OX[[3KF2WN(SE70_S]17U+!\5_!&K7$>G)>F9KEO M*$;P,0Q/8\5Y_P#%;X2Z=I>F77B/19!;1Q?-/:'[IR>J>GTKU:.*;_=UUN9N M/5'2?#WXRV6O>5IFNLEIJ1^5)>DE?"0/.]?M%_Z MK1?J]>"UV8'^"B)[A17J'P8\):+XLU'4X=9M?M"PQ*R#>1@D^U0_&'P9I/A# M6;%=(C>*&YB+-$6W;2#VJ_K$?;>SL+ETN>;"OIWX"SVLW@.5;>V$#1W;+*0V M?,;:OS?E@?A7S$*^D_V>>? ^H?\ 81;_ -%I66/7[D<-SSOXZ?\ (\/^'_H" M5Y?7J'QT_P"1X?\ #_T!*\OK;#?P8^@I;GHOP1_Y*5:_]ZE=);6ZQN&D?ITXKZ+_X69X+_P"ABL_S/^%>;CX2=5-+H:0:L:/B M[_D3]7_Z])/Y5\4C[HK[,U_4+75/ .I7EE.DUM+9R,DB]&QF/NBMLNT4D MR:G0V_"'_(Y:/_U]Q_SKZ>^+G_)+]:_ZY#_T(5\K:'?)IFO:??R M';SI(X' M7 /->\?$KXF^&-8^']U8:;?BYNKU%58E4@ISD[O2JQ<)2JP:01T3/G>NT^%' M_)2]'_ZZ'^5<779_"C_DI>C_ /70_P J[*_\-D1W/1_VB_\ 5Z+]7KP6O>OV MB_\ 5Z+]7KP6L<#_ 45/<]M_9U_Y#&M?]<4_F:;^T4/^)QH_P#UQ?\ G6;\ M#O$6D>'M3U675K^&T26)1&92?F()]*@^-GBG2/$NMZ>-)NENDMHF$DB#Y,_P <:$C[JC^E>_]^C7V MD9(U.&D52>Q.#2^8F[9O7<>V>:XJ>/E""A;8MPN?%G_"(^(?^@+>_P#?HTG_ M B/B''_ "!;S_OT:^U#(@8*74,>Q/-(9HP<&1 1V+"K_M*?\HN0X#P]8W,7 MP/ALY+>1;D:?(GE%?FS\W:OFL>$?$.T?\26]Z?\ /(U]IJZ-RK*V..#F@2QM M]V1#CK@YK"CBY4F[+ M=&5+"5"!U.X8%'GP_P#/:/\ [Z%;_P!I3_E)Y#XM_P"$1\0_] 6]_P"_1KKO MACX;UJR^(>ESW.EW44*.2SO$0!Q7U(9HPH8R(%/0[N*%ECC_ &"SFN=C/N\I"V*\2_X1+Q#_ - 6]_[]&OM'SX?^ M>T?_ 'T*=YB[=VY=N/O9XJ*.-E2AR)!*%SXL_P"$2\0_] 6\_P"_1H_X1+Q# MT_L6\Q_UR-?:7G1[=PD3;G&UD55<[2#@]*JWM@WB+X^7>B75[=QVD]RZD0RE2,+GBN1 MT?4+F]\?Z EYD36MS#;G/7Y6Q7=Z9_R<\_\ U]R?^@&@"+X67U_9^./$6C&^ MGFM8[:Y3$CEL[,@'Z\53^%]Y=2Z7XT,ES,^S3F*EG)VG/45-\.QCXM^)O^N5 M]_-JJ_"H9TGQM_V#F_G0 >#KVZ?X0^,I&N9FD1H=K%SE?H:P(M-E?X8S^)3J M-[]KCU!;8+YIVE2,Y^M=U\$K?2KSP=XIMM;9%TV1HUF9VP!QQS5)XG^&S->Z M=/:>(O!ESBT;4-?_ &?K&^BU-X'TZ::XW9^ 6H3&ZF\T:J@#[SG& M!QFO0/A1X6M?^$*'BEKN]>^DMID97F)CQ@CI7F]E_P F^:C_ -A9/Y"O2O@K M;>)?^$:M9;NZM#X::*0>3M^?/.23Z4 >1^&=.D\0)XEFN=1O4.GVCW$6V4X+ M;NAKV?\ 9XGEG\#7[S2O(PU!@"[9.-B5QVL^'K?PUJEYXB\!:I:W]K$A:_T] MF#8CSR".XZUZS\,?$&D^)?"QO=(T^/3P)BEQ!&@ $FT9(_ B@#R+XNZ7J%U\ M3K>:"QN98A-&2Z1%AT3TJUJVF7[?M$6=TME<-;B6/,HC.W[O//2OH8@=<#-+ MM&2<#KZ4 ?,_BKP;>:1\;;2>ULIGLKB\BN%>.,E5RW.<>AJ+49]0\.?'.]U_ M^QKZZMX;AV BB/S97'!KZ=('7'/K2;07.0.GI0!\V_"S2=8N_&^OZW/IEQ;0 M2VURW[R,K\SYPHSU/-F:]I(&\# P0E 'RY9Z1J2_ ?4+4V%T+@ZHC"(PMN(VCG&.E=Q M\*O$=PGA8^%)]#OX)8K:9C<21D(>">E>S_L^6=U8^"+^*\MY;>0Z@Q"RH5)'EIS 1S7K.Q?[H_*D 8@#' H _]D! end