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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
Statements on Form S-8, Form S-3 and Form S-4
We are aware that our report dated July 24, 2000 on our review of the interim
condensed consolidated financial information of Nabors Industries, Inc. and
Subsidiaries for the three months and six months ended June 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 and 333-11313), on Form S-3
(Registration Number 333-81137) 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
Houston, Texas
August 14, 2000
