SEC Comment Letter for Helmerich & Payne, Inc. (HP) (CIK 0000046765) (HP) — Jul 25, 2006
Helmerich & Payne, Inc. (HP) (CIK 0000046765)
Date: July 25, 2006 · CIK: 0000046765 · Accession: 0000000000-06-034798
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
July 25, 2006
Mr. Douglas E. Fears
Chief Financial Officer
Helmerich & Payne, Inc.
1437 S. Boulder Ave, Suite 1400
Tulsa, Oklahoma 74119-3623
Re: Helmerich & Payne, Inc.
Form 10-K for Fiscal Year Ended September 30, 2005
Filed December 13, 2005
File No. 1-4221
Dear Mr. Fears:
We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.
S i n c e r e l y ,
A p r i l S i f f o r d
B r a n c h C h i e f