SEC Comment Letter for Helmerich & Payne, Inc. (HP) (CIK 0000046765) (HP) — Feb 5, 2019
Helmerich & Payne, Inc. (HP) (CIK 0000046765)
Date: Feb. 5, 2019 · CIK: 0000046765 · Accession: 0000000000-19-001137
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File numbers found in text: 333-229398
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February 5, 2019
John W. Lindsay
President and Chief Executive Officer
Helmerich & Payne, Inc.
1437 South Boulder Avenue, Suite 1400
Tulsa, OK 74119
Re:Helmerich & Payne, Inc.
Registration Statement on Form S-4
Filed January 29, 2019
File No. 333-229398
Dear Mr. Lindsay:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Karina Dorin, Attorney Advisor, at (202) 551-3763 with any questions.
Sincerely,
Division of Corporation Finance
Office of Natural Resources