Exhibit 15
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                                        November 8, 1995


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 November 8, 1995 on our review of interim
financial information of Unit Corporation for the three and nine month periods
ended September 30, 1995 and 1994 and included in the Company's quarterly
report on Form 10-Q for the quarter ended September 30, 1995 is incorporated
by reference in the Company's registration statements on Form S-8 (File No.'s
33-19652, 33-44103, 33-49724 and 33-53542) and Form S-3 (File No. 33-16116).
Pursuant to Rule 436  under the Securities Act of 1933, this report should not
be considered a part of the registration statement prepared or certified by us
within the meaning of Sections 7 and 11 of that Act.



            COOPERS & LYBRAND L. L. P.