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SEC Company Response from Helmerich & Payne, Inc. (HP) (CIK 0000046765) (HP) — Apr 27, 2022

Helmerich & Payne, Inc. (HP) (CIK 0000046765)
Date: April 27, 2022 · CIK: 0000046765 · Accession: 0001104659-22-051302

AI Filing Summary & Sentiment

File numbers found in text: 333-262314

Date
April 27, 2022
Author
Not clearly detected
Form
CORRESP
Company
Helmerich & Payne, Inc. (HP) (CIK 0000046765)

Letter

Helmerich & Payne, Inc.

1437 South Boulder Avenue, Suite 1400

Tulsa, Oklahoma 74119

(918) 742-5531

VIA EDGAR

April 27, 2022

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549-3561

Re: Helmerich & Payne, Inc.

Registration Statement on Form S-4 (File No. 333-262314)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-262314) of Helmerich & Payne, Inc. so that it may become effective at 4:05 p.m., Eastern Time, on April 29 2022, or as soon as possible thereafter.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Hillary H. Holmes at Gibson, Dunn & Crutcher LLP, our external counsel, at (346) 718-6602.

Sincerely,
HELMERICH & PAYNE, INC.

Show Raw Text
CORRESP
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Helmerich & Payne, Inc.

1437 South Boulder Avenue, Suite 1400

Tulsa, Oklahoma 74119

(918) 742-5531

VIA EDGAR

April 27, 2022

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549-3561

  Re:
  Helmerich & Payne, Inc.

  Registration Statement on Form S-4 (File No. 333-262314)

Ladies and Gentlemen:

Pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced
Registration Statement on Form S-4 (File No. 333-262314) of Helmerich & Payne, Inc. so that it may become effective
at 4:05 p.m., Eastern Time, on April 29 2022, or as soon as possible thereafter.

It would be appreciated if, as soon as the Registration
Statement is declared effective, you would so inform Hillary H. Holmes at Gibson, Dunn & Crutcher LLP, our external counsel,
at (346) 718-6602.

  Sincerely,

  HELMERICH & PAYNE, INC.

  /s/ Debra R. Stockton

  Debra R. Stockton

  Vice President and General Counsel

  cc:
  Hillary H. Holmes, Gibson, Dunn & Crutcher LLP