EXHIBIT 15


May 7, 2004



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

Re:  Parker Drilling Company Registration on Form S-8, Form S-3 and Form S-4

We are aware that our report dated May 7, 2004, on our review of interim
financial information of Parker Drilling Company and Subsidiaries for the three
month periods ended March 31, 2004 and 2003 and included in the Company's
quarterly report on Form 10-Q for the quarter ended March 31, 2004 is
incorporated by reference in its 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) and Form S-4 (File No. 333-110374).

/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP