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







                                                August 8, 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 July 25, 2001 on our review of interim
financial information of Unit Corporation for the three and six month periods
ended June 30, 2001 and included in the Company's Form 10-Q for the quarter
ended June 30, 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.'s 333-83551).



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