Exhibit 15






                                          July 13, 1994




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

                                          Re:  Parker Drilling Company
                                          Registration on Form S-8 and S-3

We are aware that our report dated July 13, 1994, on our review of the interim
financial information of Parker Drilling Company for the period ended May 31,
1994, and included in this Form 10-Q is incorporated by reference in the
Company's registration statements on Form S-8 (File No. 2-87944,  33-24155 and
33-56698) and Form S-3 (File No. 33-61662).  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 meaning of
Section 7 and 11 of that Act.




                                          COOPERS & LYBRAND