Exhibit No 15.1



June 28, 2002

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

Commissioners:

We are aware that our report dated April 22, 2002 on our review of interim
financial information of Parker Drilling Company and subsidiaries (the
"Company") as of and for the period ended March 31, 2002 and included in the
Company's quarterly report on Form 10-Q for the quarter then ended is
incorporated by reference in this Registration Statement of Form S-4.

Very truly yours,


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP