Exhibit 15 August 10, 2000 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 July 27, 2000, on our review of the interim financial information of Parker Drilling Company for the three and six month periods ended June 30, 2000 and 1999 and included in this Form 10-Q for the quarter ended June 30, 2000 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), and Form S-3 (File No. 333-36498). By: /s/ PricewaterhouseCoopers LLP ---------------------------------- PricewaterhouseCoopers LLP