EXHIBIT 15.1
ACCOUNTANTS' AWARENESS LETTER
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Global Marine Inc. Registration Statements
We are aware that our report dated November 9, 2000, on our
review of the condensed consolidated interim financial
information of Global Marine Inc. and subsidiaries for the three
and nine months ended September 30, 2000, and included in this
Quarterly Report on Form 10-Q is incorporated by reference in (a)
the prospectus constituting part of the Company's Registration
Statements on Form S-8 (Registration Nos. 33-32088, 33-40961, and
33-63326), respectively, for the Global Marine Inc. 1989 Stock
Option and Incentive Plan, (b) the prospectus constituting part
of the Company's Registration Statements on Form S-8
(Registration Nos. 333-80383, 333-40244, 33-32088, 33-40961, and
33-63326) for the Global Marine 1998 Stock Option and Incentive
Plan, (c) the prospectus constituting part of the Company's
Registration Statement on Form S-8 (Registration No. 33-40266)
for the Global Marine Savings Incentive Plan, (d) the prospectus
constituting part of the Company's Registration Statement on Form
S-8 (Registration No. 33-40961) for the Global Marine Inc. 1990
Non-Employee Director Stock Option Plan, (e) the prospectus
constituting part of the Company's Registration Statement on Form
S-8 (Registration No. 33-57691) for the Global Marine Inc. 1994
Non-Employee Stock Option and Incentive Plan, (f) the combined
prospectus constituting part of the Company's Registration
Statements on Form S-3 (Registration Nos. 33-58577 and 333-49807)
for the proposed offering of up to $500,000,000 of debt
securities, preferred stock, and/or common stock, (g) the
prospectus constituting part of the Company's Registration
Statement on Form S-8 (Registration No. 333-40244) for the Global
Marine Non-Employee Director Restricted Stock Plan, and (h) the
prospectus constituting part of the Company's Registration
Statement on Form S-3 (Registration No. 333-45908) for the resale
of up to $600,000,000 principal amount at maturity of Zero Coupon
Convertible Debentures due June 23, 2020 and shares of common
stock of the Company issuable upon conversion thereof. Pursuant
to Rule 436(c) under the Securities Act of 1933, this report
should not be considered a part of any of said registration
statements prepared or certified by us within the meaning of
Sections 7 and 11 of that Act.
/s/ PricewaterhouseCoopers LLP
Houston, Texas
November 10, 2000
