<PAGE>
Exhibit 15
August 10, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 10549
Re: Parker Drilling Company
Registration on Form S-8 and Form S-3
We are aware that our report dated July 27, 2000, on our review of
the interim financial information of Parker Drilling Company for the
three and six month periods ended June 30, 2000 and 1999 and included
in this Form 10-Q for the quarter ended June 30, 2000 is incorporated
by reference in the Company's registration statements on Form S-8 (File
No. 2-87944, 33-24155, 33-56698 and 33-57345), and Form S-3 (File No.
333-36498).
By: /s/ PricewaterhouseCoopers LLP
----------------------------------
PricewaterhouseCoopers LLP
