Exhibit 15 July 9, 1998 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 July 9, 1998, on our review of the interim financial information of Parker Drilling Company for the period ended May 31, 1998, 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/PricewaterhouseCoopers LLP -------------------------------- PricewaterhouseCoopers LLP