Mail Stop 4628 September 19, 2018 Via E-Mail Mark W. Smith Chief Financial Officer Helmerich & Payne, Inc. 1437 S. Boulder Ave., Suite 1400 Tulsa, Oklahoma 74119 Re: Helmerich & Payne, Inc. Form 10-K for Fiscal Year Ended September 30, 2017 Filed November 22, 2017 File No. 001-04221 Dear Mr. Smith: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, /s/ Brad Skinner for Ethan Horowitz Accounting Branch Chief Office of Natural Resources