March 5, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Item 4.01 of Form 8-K dated March 5, 2026, of LSB Industries, Inc. and are in

agreement with the statements contained in the third, fourth and fifth paragraphs on page 2

therein. We have no basis to agree or disagree with other statements of the registrant

contained therein.

/s/ Ernst & Young LLP