Unassociated Document

We are aware that our report dated May 6, 2008 on our review of interim financial information of Unit Corporation for the three month periods ended March 31, 2008 and 2007 and included in the Company’s quarterly report on Form 10-Q for the quarter ended March 31, 2008 is incorporated by reference in its registration statements on Form S-3 (File No.’s 333-104165 and 333-83551) and Form S-8 (File No.’s 33-19652, 33-44103, 33-49724, 33-64323, 33-53542, 333-38166, 333-39584, 333-135194 and 333-137857).