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







                                               October 26, 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 October 23, 2001 on our review of interim
financial information of Unit Corporation for the three and nine month periods
ended September 30, 2001 and included in the Company's Form 10-Q for the quarter
ended September 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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