Exhibit 15.1
Letter Regarding Unaudited Interim Financial Information
R&B Falcon Corporation:
We are aware that R&B Falcon Corporation has incorporated by
reference in this registration statement on Form S-3, its Form 10-
Q for the quarter ended March 31, 2000, which includes our report
dated May 2, 2000 covering the unaudited interim financial
information contained therein. Pursuant to Regulation C of the
Securities Act of 1933, that report is not considered a part of
the registration statement prepared or certified by our firm or a
report prepared or certified by our firm within the meaning of
sections 7 and 11 of the Act.
/s/ARTHUR ANDERSEN LLP
Houston, Texas
June 15, 2000
