SEC Company Response from Helmerich & Payne, Inc. (HP) (CIK 0000046765) (HP) — Feb 13, 2019
Helmerich & Payne, Inc. (HP) (CIK 0000046765)
Date: Feb. 13, 2019 · CIK: 0000046765 · Accession: 0001104659-19-007916
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File numbers found in text: 333-229398
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CORRESP 1 filename1.htm HELMERICH & PAYNE, INC. HELMERICH & PAYNE INTERNATIONAL DRILLING CO. 1437 South Boulder Avenue, Suite 1400 Tulsa, Oklahoma 74119 February 13, 2019 Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-7010 Re: Request for Acceleration of Effectiveness Helmerich & Payne, Inc. Registration Statement on Form S-4 Filed January 29, 2019 File No. 333-229398 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Helmerich & Payne, Inc. and Helmerich & Payne International Drilling Co. hereby request that the effectiveness of the Registration Statement on Form S-4 (File No. 333-229398) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on February 15, 2019, at 4:00 p.m. Eastern time, or as soon thereafter as practicable. [Signatures on following page] Very truly yours, HELMERICH & PAYNE, INC. By: /s/ Debra R. Stockton Name: Debra R. Stockton Title: General Counsel and Corporate Secretary HELMERICH & PAYNE INTERNATIONAL DRILLING CO. By: /s/ Debra R. Stockton Name: Debra R. Stockton Title: Secretary cc: David L. Emmons Jeremy L. Moore Baker Botts L.L.P.