HP Inc.
1501 Page Mill Road
Palo Alto, California 94304
(650) 857-1501
December 17, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3628
| Re: | HP Inc. Registration Statement on Form S-4 (File No. 333-261574) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, HP Inc. (the “Registrant”) hereby respectfully requests that the effectiveness of the Registrant’s Registration Statement on Form S-4 (File No. 333-261574) filed on December 9, 2021, be accelerated by the Securities and Exchange Commission so that it may become effective at 4:00 P.M., Eastern time, on Monday, December 20, 2021, or as soon as reasonably practicable thereafter.
Please call Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034 to confirm the effectiveness of the Registration Statement.
[Signature Page to follow]
| Sincerely, |
| |
| HP INC. |
| |
| By: | /s/ Rick Hansen |
| Name: | Rick Hansen |
| Title: | Deputy General Counsel, Corporate, and Assistant Secretary |
cc: | Andrew L. Fabens, Esq., Gibson, Dunn & Crutcher LLP |