EXHIBIT 15

May 13, 2003

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 April 28, 2003, on our review of the interim
financial information of Parker Drilling Company for the three month periods
ended March, 2003 and 2002 and included in this Form 10-Q for the quarter ended
March 31, 2003 is incorporated by reference in the Company's registration
statements on Form S-8 (File No. 33-57345, 333-59132, 333-70444, 333-41369,
333-84069 and 333-99187) and Form S-3 (File No. 333-36498).

/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP


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