[Helmerich & Payne, Inc. Letterhead]
Jonathan M. Cinocca
Senior Attorney
February 9, 2009
VIA EDGAR and FAX at (202) 772-9368
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention Mr. Douglas Brown
Re: | Helmerich & Payne, Inc. |
| Form10-K for the Fiscal Year Ended September 30, 2008 |
| Filed November 26, 2008 |
| Schedule 14A |
| Filed January 26, 2009 |
| File No. 1-04221 |
Dear Mr. Brown:
As per our telephone conversation today, Monday, February 9, 2009, we hereby confirm our request and your grant of an extension of time to respond to the comment letter of the Securities and Exchange Commission dated January 30, 2009. Specifically, we anticipate completing and submitting our response on or before March 6, 2009.
Thank you for your consideration. If you have any questions concerning the foregoing, please contact me at (918) 588-5217.
| Sincerely, |
| /s/ Jonathan M. Cinocca |
| Jonathan M. Cinocca |
