Exhibit 15




                                          January 12, 1995
                                                              


Securities and Exchange Commission
450 Fifth Street, N.W. 
Washington, D.C. 10549
                                          Re:  Parker Drilling Company
                                          Registration on Form S-8

We are aware that our report dated January 12, 1995, on our review of the
interim financial information of Parker Drilling Company for the period ended
November 30, 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).  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 L.L.P.

































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