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EXHIBIT 15.1
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Nabors Industries, Inc. and Subsidiaries Registration Statement of Form S-8,
Form S-3 and Form S-4.
We are aware that our report dated October 24, 2000 on our review of the interim
condensed consolidated financial information of Nabors Industries, Inc. and
Subsidiaries for the three months and nine months ended September 30, 2000 and
included in this Form 10-Q is incorporated by reference in the Company's
registration statements on Form S-8 (Registration Numbers 333-92483, 333-91829,
333-91743, 333-87069, 333-86289, 333-76077, 333-45446 and 333-11313), on Form
S-3 (Registration Numbers 333-81137 and 333-44532) and on Form S-4 (Registration
Numbers 333-84781 and 333-72397). Pursuant to Rule 436(c) under the Securities
Act of 1933, this report should not be considered a part of the registration
statement prepared or certified by us within the meanings of Section 7 and 11 of
the Act.
PricewaterhouseCoopers LLP
November 14, 2000
Houston, Texas
