SecProbe.io

September 2, 2015

Mail S top 4561

Margaret C. Whitman, Chief Executive Officer
Hewlett Packard Enterprise Company
3000 Hanover Street
Palo Alto, California, 94304

Re: Hewlett Packard Enterprise Company
 Amendment No. 1 to Form 10
Filed August 10, 2015
File No. 001 -37483

Dear Ms. Whitman:

We have reviewed your amended registration statement  and have the following comment .
Please respond to this letter by amending your registration statement and providing the requested
information.  If  you do not believe our comment applies  to your facts and circumstances or do
not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you
provide in re sponse to this comment , we may have additional comments.  Unless we note
otherwise, our references to prior comments are to comments in our July 28, 2015 letter.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

Critical Accounting Policies and Estimates

Goodwill, page 58

1. We note your response to prior comment 24 and your response to prior comment 1 from
your letter dated June 9, 2015 relating to Hewlett Packard Company’s Form 10 -K for the
fiscal year ended Octo ber 31, 2014.  However, based on our telephone call with the
company’s representatives on August 26, 2015, we understand that the EG segment
manager reviews operating results information, including gross margins, for the business
units included within the EG segment. Accordingly, for those business units it appears
that discrete financial information is available that is reviewed by the segment manager.
The business units also appear to be businesses  as defined in ASC  805-10-55-4 through
55-9. If so, it app ears that the business units within the EG segment represent components
that are reporting units, as defined in ASC 350 -20-35-34. Please clarify why you do not
believe the business units represent components that are reporting units as defined by

Margaret C. Whitman
Hewlett Packard Enterprise Company
September 2, 2015
Page 2

 ASC 350 -20-35-34 and ASC 350 -20-55-1 to 5. Please also provide us with the reporting
packages for the quarterly periods ended October 31, 2013 and January 31, 2014 that the
EG segment manager reviewed in assessing operating results for the segment and each of
the b usiness units discussed in the August 26, 2015  telephone call . If not otherwise
evident, please quantify the corporate allocations included in the EG segment results that
are not included in the business unit results.  Also please describe the types of the
corporate costs allocated and which types constitute the significant portion of that
allocation.

 You may contact Amanda Kim, Staff Accountant, at (202) 551 -3241 or Laura Veator,
Senior Staff Accountant, at (202) 551 -3716, if you have questions reg arding comments on the
financial statements and related matters.   Please contact Ivan Griswold, Attorney -Adviser, at
(202) 55 1-3853 or  me at (202) 551 -3487 with any other questions.

Sincerely,

 /s/ Barbara C. Jacobs

Barbara C. Jacobs
Assistant Director
Office of Information Technologies
and Services