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EXHIBIT 15.1
LETTER REGARDING UNAUDITED INTERIM FINANCIAL INFORMATION
The Board of Directors and Shareholders
Marine Drilling Companies, Inc.
With respect to this registration statement on Form S-8, we acknowledge our
awareness of the use therein of our reports dated April 26, 2000, and July 26,
2000 related to our reviews of the interim financial information. Pursuant to
Rule 436(c) under the Securities Act of 1933, such reports are not considered
part of a registration statement prepared or certified by an accountant or
reports prepared or certified by an accountant within the meanings of sections 7
and 11 of the Act.
/s/ KPMG LLP
KPMG LLP
Houston, Texas
October 30, 2000
