Exhibit 15
                                                          ----------







                                                May 1, 2001


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


            RE:   Unit Corporation

                  Registration on Form S-8 and S-3



We are aware that our report dated April 24, 2001 on our review of interim
financial information of Unit Corporation for the three month period ended
March 31, 2001 and included in the Company's Form 10-Q for the quarter ended
March 31, 2001 is incorporated by reference in the Company's registration
statements on Form S-8 (File No.'s 33-19652, 33-44103, 33-49724, 33-64323, 33-
53542, 333-38166 and 333-39584) and Form S-3 (File No. 333-83551).



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