GLOBAL MARINE INC
S-3/A, EX-15, 2000-09-28
DRILLING OIL & GAS WELLS
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                                                                      EXHIBIT 15

                         ACCOUNTANT'S AWARENESS LETTER

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

   We are aware that our reports dated May 10 and August 11, 2000, on our
reviews of interim financial information of Global Marine Inc. (the "Company")
for the periods ended March 31 and June 30, 2000, respectively, and included in
the Company's Quarterly Reports on Form 10-Q  for the quarters ended March 31
and June 30, 2000, respectively, are incorporated by reference in this
Amendment No. 1 to Registration Statement on Form S-3 (Registration No. 333-
45908).

PricewaterhouseCoopers LLP
Houston, Texas

September 28, 2000


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