UNT-2014.03.31-EX15

We are aware that our report dated May 8, 2014 on our review of interim financial information of Unit Corporation for the three month period ended March 31, 2014 and 2013 and included in the Company's quarterly report on Form 10-Q for the quarter ended March 31, 2014 is incorporated by reference in its Registration Statements on Form S-3 (File No. 333-173884) and Form S-8 (File No.'s 33-19652, 33-44103, 33-49724, 33-64323, 33-53542, 333-38166, 333-39584, 333-135194, 333-137857, 333-166605 and 333-181922).