Attached files

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10-Q - FORM 10-Q - STERLING CHEMICALS INCh77210e10vq.htm
EX-3.1 - EX-3.1 - STERLING CHEMICALS INCh77210exv3w1.htm
EX-3.3 - EX-3.3 - STERLING CHEMICALS INCh77210exv3w3.htm
EX-3.2 - EX-3.2 - STERLING CHEMICALS INCh77210exv3w2.htm
EX-32.1 - EX-32.1 - STERLING CHEMICALS INCh77210exv32w1.htm
EX-31.1 - EX-31.1 - STERLING CHEMICALS INCh77210exv31w1.htm
EX-32.2 - EX-32.2 - STERLING CHEMICALS INCh77210exv32w2.htm
EX-10.2 - EX-10.2 - STERLING CHEMICALS INCh77210exv10w2.htm
EX-31.2 - EX-31.2 - STERLING CHEMICALS INCh77210exv31w2.htm
EX-10.1 - EX-10.1 - STERLING CHEMICALS INCh77210exv10w1.htm
Exhibit 15.1
Sterling Chemicals, Inc.
333 Clay Street, Suite 3600
Houston, Texas 77002-4109
We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Sterling Chemicals, Inc. and subsidiaries for the three and nine-month periods ended September 30, 2010 and 2009, as indicated in our report dated November 9, 2010; because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended September 30, 2010 is incorporated by reference in Registration Statement No. 333-105794 on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
         
  GRANT THORNTON LLP
 
 
Houston, Texas
November 9, 2010