Helmerich & Payne, Inc.

Regulatory Filings • Feb 13, 2019

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 ]

SEQ.=1,FOLIO='',FILE='C:\JMS\109760\19-3525-3\task9209845\3525-3-bg.htm',USER='109760',CD='Feb 13 03:38 2019'

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.

SEQ.=1,FOLIO='',FILE='C:\JMS\109760\19-3525-3\task9209845\3525-3-bg.htm',USER='109760',CD='Feb 13 03:38 2019'