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EXHIBIT 15
LETTER REGARDING UNAUDITED INTERIM FINANCIAL INFORMATION
The Board of Directors and Shareholders
Marine Drilling Companies, Inc.:
Re: Registration Statement No. 33-56920 on Form S-8 dated
January 11, 1993
No. 33-61901 on Form S-8 dated
August 17, 1995
No. 333-6997 on Form S-3 dated
June 27, 1996, as amended
No. 333-6995 on Form S-4 dated
June 27, 1996, as amended
No. 333-56379 on Form S-3 dated
June 9, 1998, as amended
No. 333-48968 on Form S-8 dated
October 31, 2000, as amended
With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated October 25, 2000 related to our
review of interim financial information. Pursuant to Rule 436(c) under the
Securities Act of 1933, such report is not considered part of a registration
statement prepared or certified by an accountant within the meanings of Sections
7 and 11 of the Act.
KPMG LLP
Houston, Texas
November 9, 2000
