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                                                                    EXHIBIT 15.1


                                  May 8, 2001



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

Re:     Patterson Energy, Inc.
        Registration on Form S-8

We are aware that our report dated April 19, 2001, on our review of interim
financial information of Patterson Energy, Inc. for the period ended March 31,
2001, and included in the Company's Quarterly Report on form 10-Q for the
quarter then ended is incorporated by reference in this Registration Statement
on Form S-8.

                                         /s/ PricewaterhouseCoopers LLP