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 |