Exhibit 15
LETTER REGARDING UNAUDITED INTERIM FINANCIAL INFORMATION
R&B Falcon Corporation
We are aware that R&B Falcon Corporation has incorporated by
reference in its Registration Statements No. 333-43475,
333-67755, 333-67757, 333-68101, 333-81179, 333-81181, 333-81381,
333-88839, 333-88841, 333-88843 and 333-42886 its Form 10-Q for
the quarter ended June 30, 2000, which includes our report dated
July 31, 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 statements 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
August 11, 2000
