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EXHIBIT 15.1
LETTER REGARDING UNAUDITED INTERIM FINANCIAL INFORMATION
R&B Falcon Corporation:
We are aware that Transocean Sedco Forex Inc. has incorporated by reference
in this registration statement the Form 10-Q of R&B Falcon Corporation for the
quarters ended June 30, 2000 and March 31, 2000, which include our reports dated
July 31, 2000 and May 2, 2000, respectively, covering the unaudited interim
financial information contained therein. Pursuant to Regulation C of the
Securities Act of 1933, those reports are not considered a part of the
registration statements prepared or certified by our Firm or reports prepared or
certified by our Firm within the meaning of Sections 7 and 11 of the Act.
/s/ ARTHUR ANDERSEN LLP
Houston, Texas
September 20, 2000
