Exhibit 15
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                                              October 29, 1998


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 27, 1998 on our review of interim
financial information of Unit Corporation for the three and nine month periods
ended September 30, 1998 and 1997 and included in the Company's quarterly report
on Form 10-Q for the quarter ended September 30, 1998 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 and 33-53542)and Form S-3 (File No.333-
42341).  Pursuant to Rule 436(c) 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.



                                    PricewaterhouseCoopers  L L P