Load　and　resistance　factor　design　(LRFD)　is　a　suitable　format　for　the　reliability-based　limit　state　design　of　structures.　It　has　been　adopted　in　many　countries,　such　as　the　United　States,　Europe,　Canada,　and　Japan.　Usually,　the　first-order　reliability　method　(FORM)　is　used　to　estimate　the　load　and　resistance　factors,　but　it　requires　the　determination　of　design　points　and　complicated　double　iterative　computations.　Therefore,　FORM　is　not　easy　or　practical　for　engineers　to　use.　This　paper　presents　a　simple,　accurate　method　to　determine　the　load　and　resistance　factors　utilizing　the　third-moment　transformation,　which　does　not　require　derivative-based　iterations　and　can　estimate　the　load　and　resistance　factors　without　using　the　distribution　of　random　variables.　In　addition,　the　proposed　method　provides　enough　accurate　results　within　a　wide　range　of　target　reliability　indices.　Therefore,　this　method　should　be　effective　and　convenient　for　calculating　the　load　and　resistance　factors　in　actual　practice.　Five　numerical　examples　illustrate　the　proposed　method＇s　efficiency　and　accuracy;　FORM　provides　a　benchmark　for　comparison.