EXHIBIT 15.1


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

August 12, 2002

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. (Debtor-in-Possession) and
subsidiaries (the "Company") for the three and nine-month periods ended June 30,
2002 and 2001, as indicated in our report dated August 12, 2002; 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, 2002, is
incorporated by reference in Registration Statement No. 333-30917 for the
Company on Form S-3 and in Registration Statement No. 333-52795 for the Company
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