| Baker Hughes Incorporated | ||
| 2929 Allen Parkway, Suite 2100 | ||
| Houston, TX 77019-2118 | ||
| Phone: 713.439.8600 | ||
| Fax: 281.582.5859 | ||
| www.bakerhughes.com | ||
| Sandra E. Alford | ||
| Corporate Secretary |
July 28, 2010
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attention: Mr. H. Roger Schwall
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attention: Mr. H. Roger Schwall
| Re: | Baker Hughes Incorporated Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 Definitive Proxy Statement on Schedule 14A Filed March 3, 2010 Current Report on Form 8-K/A Filed May 10, 2010 File No. 001-09397 Comment Letter dated July 23, 2010 |
Dear Mr. Schwall:
Further to the telephone conversation on July 27, 2010 between Ms. Laura Nicholson of the Securities and Exchange Commission (the “Commission”) and our counsel, Ms. Christine LaFollette of Akin Gump Strauss Hauer & Feld LLP, Baker Hughes Incorporated (the “Company”) hereby respectfully requests an extension of time to respond to the above-referenced comment letter in order to respond to the letter thoroughly. The Company hereby represents that it will respond to the Commission’s comment letter of July 23, 2010 no later than Friday, August 20, 2010.
If you have any questions, please contact me at 713-439-8673. Thank you for your consideration in this matter.
| Sincerely yours, /s/ Sandra E. Alford | ||||
| Sandra E. Alford | ||||
| cc: | Parker Morrill, U.S. Securities and Exchange Commission Laura Nicholson, U.S. Securities and Exchange Commission Alan R. Crain, Baker Hughes Incorporated Peter A. Ragauss, Baker Hughes Incorporated Christine B. LaFollette, Akin Gump Strauss Hauer & Feld LLP Stephanie Schroepfer, Fulbright & Jaworski L.L.P. |