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-8, 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
July 31, 2000
