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Exhibit 15
November 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 October 25, 2000, on our review
of the interim financial information of Parker Drilling Company for
the three and nine month periods ended September 30, 2000 and 1999
and included in this Form 10-Q for the quarter ended September 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
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PricewaterhouseCoopers LLP
