Exhibit 15





                                   August 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 July 27, 2000, on our review  of
the  interim financial information of Parker Drilling Company for the
three and six  month periods ended June 30, 2000 and 1999 and included
in  this Form  10-Q  for  the quarter ended June 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