-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 ATwwx+zUBu+2oM7lDUlSg0p+ixSlsu3j++gnp9LXYD6lFIheYKmq/EddlNVGZDrg
 YyzS1oOgU1G/pC9ktVtGLw==

<SEC-DOCUMENT>0001143848-08-000016.txt : 20080509
<SEC-HEADER>0001143848-08-000016.hdr.sgml : 20080509
<ACCEPTANCE-DATETIME>20080509111750
ACCESSION NUMBER:		0001143848-08-000016
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080506
FILED AS OF DATE:		20080509
DATE AS OF CHANGE:		20080509

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Shaheen Fred P
		CENTRAL INDEX KEY:			0001434746

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-32955
		FILM NUMBER:		08816695

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		978-725-7553

	MAIL ADDRESS:	
		STREET 1:		C/O LSB CORPORATION
		STREET 2:		30 MASSACHUSETTS AVENUE
		CITY:			NORTH ANDOVER
		STATE:			MA
		ZIP:			01845

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LSB CORP
		CENTRAL INDEX KEY:			0001143848
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				043557612
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		C/O LSB CORP.
		STREET 2:		30 MASSACHUSETTS AVE.
		CITY:			NORTH ANDOVER
		STATE:			MA
		ZIP:			01845
		BUSINESS PHONE:		978-725-7500

	MAIL ADDRESS:	
		STREET 1:		30 MASSACHUSETTS AVE.
		CITY:			NORTH ANDOVER
		STATE:			MA
		ZIP:			01845
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2008-05-06</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001143848</issuerCik>
        <issuerName>LSB CORP</issuerName>
        <issuerTradingSymbol>LSBX</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001434746</rptOwnerCik>
            <rptOwnerName>Shaheen Fred P</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O LSB CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>30 MASSACHUSETTS AVENUE</rptOwnerStreet2>
            <rptOwnerCity>NORTH ANDOVER</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01845</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>Fred P. Shaheen</signatureName>
        <signatureDate>2008-05-09</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----