EXHIBIT 15

August 2, 2005

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

Commissioners:

We are aware that our report dated August 2, 2005 on our review of interim
financial information of Nabors Industries Ltd. and its subsidiaries (the
"Company") for the three and six month periods ended June 30, 2005 and 2004 and
included in the Company's quarterly report on Form 10-Q for the quarter ended
June 30, 2005 is incorporated by reference in the Registration Statements on
Form S-8 (Registration Numbers 333-96699, 333-92483-99, 333-91829-99,
333-91743-99, 333-87069-99, 333-86289-99, 333-76-77099, 333-45446-99,
333-11313-99 and 333-121908) of Nabors Industries Ltd., on Form S-3
(Registration Numbers 333-85228-99 and 333-99267) of Nabors Industries Ltd., on
Form S-3 (Registration Numbers 333-107806-01 and 333-91296) of Nabors Industries
Ltd. and Nabors Industries, Inc., and on Form S-3 (Registration Number
333-102246) of Nabors Industries Ltd., Nabors Industries, Inc., Nabors Holdings
1 ULC, Nabors Holdings Ltd. and Nabors International Finance Inc.

Very truly yours,

/s/ PricewaterhouseCoopers LLP