Unit (UNTC) 10-Q 2012 Q2 Quarterly report

Exhibit 15

August 2, 2012

Securities and Exchange Commission

100 F. Street, N.W.

Washington, D.C. 20549    

Commissioners:

We are aware that our report dated August 2, 2012 on our review of interim financial information of Unit Corporation for the three and six month periods ended June 30, 2012 and 2011 and included in the Company's quarterly report on Form 10-Q for the quarter ended June 30, 2012 is incorporated by reference in its Registration Statements on Form S-3 (File No. 333-173884-02) and Form S-8 (File No.'s 33-19652, 33-44103, 33-49724, 33-64323, 33-53542, 333-38166, 333-39584, 333-135194, 333-137857, 333-166605 and 333-181922).

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Tulsa, Oklahoma