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                              February 1, 2022

       John Lindsay
       President and Chief Executive Officer
       Helmerich & Payne, Inc.
       1437 South Boulder Avenue
       Suite 1400
       Tulsa, OK 74119

                                                        Re: Helmerich & Payne,
Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed January 24,
2022
                                                            File No. 333-262314

       Dear Mr. Lindsay:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement On Form S-4 Filed on January 24, 2022

       General

   1.                                                   Please be advised that
we will not be in a position to accelerate the effectiveness of your
                                                        registration statement
until all comments relating to your Form 10-K for the fiscal year
                                                        ended December 31, 2021
have been resolved.
               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.
 John Lindsay
Helmerich & Payne, Inc.
February 1, 2022
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Arthur Tornabene-Zalas at (202) 551-3162 or Karina
Dorin, Staff
Attorney, at (202) 551-3763 with any questions.



                                                           Sincerely,
FirstName LastNameJohn Lindsay
                                                           Division of
Corporation Finance
Comapany NameHelmerich & Payne, Inc.
                                                           Office of Energy &
Transportation
February 1, 2022 Page 2
cc:       Hillary Holmes
FirstName LastName