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                                                                    EXHIBIT 15.1


    Deloitte & Touche LLP
    333 Clay Street
    Suite 2300
    Houston, Texas 77002

    August 10, 2000

    Sterling Chemicals Holdings, Inc.
    1200 Smith Street, Suite 1900
    Houston, Texas 77002

    We have made a review, in accordance with standards established by the
    American Institute of Certified Public Accountants, of the unaudited interim
    financial information of Sterling Chemicals Holdings, Inc. and subsidiaries
    for the three-month and nine-month periods ended June 30, 2000 and 1999, as
    indicated in our report dated August 10, 2000; because we did not perform an
    audit, we expressed no opinion on that information.

    We are aware that our report referred to above, which is included in your
    Quarterly Report on Form 10-Q for the quarter ended June 30, 2000, is
    incorporated by reference in Registration Statement No. 333-30917 for
    Sterling Chemicals Holdings, Inc. on Form S-3 and in Registration Statement
    No. 333-52795 for Sterling Chemicals Holdings, Inc. on Form S-8.

    We also are aware that the aforementioned report, pursuant to Rule 436(c)
    under the Securities Act of 1933, is not considered a part of the
    Registration Statements prepared or certified by an accountant or a report
    prepared or certified by an accountant within the meaning of Sections 7 and
    11 of that Act.


    DELOITTE & TOUCHE LLP