SEC Comment Letter for Helmerich & Payne, Inc. (HP) (CIK 0000046765) (HP) — Apr 23, 2007
Helmerich & Payne, Inc. (HP) (CIK 0000046765)
Date: April 23, 2007 · CIK: 0000046765 · Accession: 0000000000-07-020024
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File numbers found in text: 001-04221
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
April 23, 2007
Mr. Douglas E. Fears
Chief Financial Officer
Helmerich & Payne, Inc.
1437 S. Boulder Avenue, Suite 1400
Tulsa, OK 74119-3623
Re: Helmerich & Payne, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2006
Filed December 13, 2006
File No. 001-04221
Dear Mr. Fears:
We have completed our review of your Form 10-K and related filings and have no
further comments at this time.
Sincerely,
A p r i l S i f f o r d
B r a n c h C h i e f