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






                                                     August 14, 2003


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 23, 2003 on our review of interim
financial information of Unit Corporation for the three and six month periods
ended June 30, 2003 and 2002 and included in the Company's Form 10-Q for the
quarter ended June 30, 2003 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
and 333-99979).



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