EXHIBIT 15


June 19, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

     We are aware that our report dated April 27, 2000 on our review of the
interim financial information of Unit Corporation for the period ended March 31,
2000 and included in the Company's quarterly report on Form 10-Q for the
quarter then ended is incorporated by reference in the Company's Registration
Statement on Form S-8 dated June 19, 2000.


                                    PricewaterhouseCoopers LLP
                                    /s/ PricewaterhouseCoopers LLP