SEC Comment Letter for Helmerich & Payne, Inc. (HP) (CIK 0000046765) (HP) — Mar 24, 2022
Helmerich & Payne, Inc. (HP) (CIK 0000046765)
Date: March 24, 2022 · CIK: 0000046765 · Accession: 0000000000-22-003240
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File numbers found in text: 001-04221
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United States securities and exchange commission logo
March 24, 2022
Mark Smith
Chief Financial Officer
Helmerich & Payne, Inc.
1437 South Boulder Avenue, Suite 1400
Tulsa, Oklahoma 74119
Re:Helmerich & Payne, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2021
Filed November 18, 2021
File No. 001-04221
Dear Mr. Smith:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation