EXHIBIT 15

August 9, 2006

Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549

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

We are aware that our report dated August 9, 2006, on our review of interim financial information of Parker Drilling Company and subsidiaries for the three and six-month periods ended June 30, 2006 and 2005 and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2006 is incorporated by reference in its registration statements on Form S-8 (File Nos. 33-57345, 333-59132, 333-70444, 333-41369, 333-84069, 333-124697 and 333-99187) and Form S-3 (File No. 333-131066).

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Houston, Texas