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                                                                     Exhibit 15



                                 June 27, 1997



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 June 27, 1997, on our review of the interim
financial information of Parker Drilling Company for the period ended May 31,
1997, 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,
33-56698 and 33-57345). 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.



                                         By: /s/ Coopers & Lybrand L.L.P.
                                         --------------------------------
                                         COOPERS & LYBRAND L.L.P.




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