SEC Company Response from Helmerich & Payne, Inc. (HP) (CIK 0000046765) (HP) — May 2, 2022
Helmerich & Payne, Inc. (HP) (CIK 0000046765)
Date: May 2, 2022 · CIK: 0000046765 · Accession: 0001104659-22-054441
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File numbers found in text: 333-262314
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CORRESP 1 filename1.htm Helmerich & Payne, Inc. 1437 South Boulder Avenue, Suite 1400 Tulsa, Oklahoma 74119 (918) 742-5531 VIA EDGAR May 2, 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 2:00 p.m., Eastern Time, on May 4, 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