<SEC-DOCUMENT>0001140361-21-042192.txt : 20220120
<SEC-HEADER>0001140361-21-042192.hdr.sgml : 20220120
<ACCEPTANCE-DATETIME>20211217144306
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-042192
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HP INC
		CENTRAL INDEX KEY:			0000047217
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER & OFFICE EQUIPMENT [3570]
		IRS NUMBER:				941081436
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1501 PAGE MILL ROAD
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94304
		BUSINESS PHONE:		6508571501

	MAIL ADDRESS:	
		STREET 1:		1501 PAGE MILL ROAD
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94304

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEWLETT PACKARD CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using EDGARfilings PROfile 7.7.0.0
         Copyright 1995 - 2021 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div>
    <hr style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade">
    <div>
      <div><br>
      </div>
      <div>&#160;</div>
      <div style="text-align: center;">HP Inc.<br>
        1501 Page Mill Road<br>
        Palo Alto, California 94304<br>
        (650) 857-1501</div>
      <div>&#160;</div>
      <div><br>
      </div>
      <div>&#160;</div>
      <div style="text-align: center;">December 17, 2021</div>
      <div>&#160;</div>
      <div><font style="font-weight: bold;"><u>VIA EDGAR</u></font><br>
        U.S. Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>100 F Street, N.E.</div>
      <div>Washington, D.C.&#160;20549-3628</div>
      <div><br>
      </div>
      <div>&#160;</div>
      <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zfe7091515bc848fc9652f5aa1de1f6b3" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top; align: right;">Re:</td>
            <td style="width: auto; vertical-align: top;">
              <div><font style="font-style: italic;">HP Inc.</font><br>
                <font style="font-style: italic;">Registration Statement on Form S-4 (File No. 333-261574)</font></div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div>Ladies and Gentlemen:</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, HP Inc. (the &#8220;<font style="font-weight: bold;">Registrant</font>&#8221;) hereby respectfully requests that the effectiveness of the Registrant&#8217;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.</div>
      <div>&#160;</div>
      <div style="text-indent: 18pt;">Please call Andrew L. Fabens of Gibson, Dunn &amp; Crutcher LLP at (212) 351-4034 to confirm the effectiveness of the Registration Statement.</div>
      <div>&#160;</div>
      <div style="text-align: center;">[<font style="font-style: italic;">Signature Page to follow</font>]</div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="page-break-after:always;" id="DSPFPageBreak">
          <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;" noshade="noshade"></div>
      </div>
      <div><br>
      </div>
      <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z6a7c2a6020524d849096e6e520387949" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td colspan="2" style="width: 50%; vertical-align: top;">
              <div>Sincerely<font style="color: #000000;">,</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td colspan="2" style="width: 50%; vertical-align: top;">
              <div style="color: #000000;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td colspan="2" style="width: 50%; vertical-align: top;">
              <div>HP INC.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td colspan="2" style="width: 50%; vertical-align: top;">
              <div style="color: #000000;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 7%; vertical-align: top;">
              <div style="color: #000000;">By:&#160;</div>
            </td>
            <td style="width: 43%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div><font style="color: #000000;">/s/ </font>Rick Hansen</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 7%; vertical-align: top;">
              <div style="color: #000000;">Name:&#160;</div>
            </td>
            <td style="width: 43%; vertical-align: top; border-top: #000000 2px solid;">
              <div>Rick Hansen</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 7%; vertical-align: top;">
              <div style="color: #000000;">Title:&#160;</div>
            </td>
            <td style="width: 43%; vertical-align: top;">
              <div>Deputy General Counsel, Corporate, and Assistant Secretary</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>&#160;</div>
      <div><br>
      </div>
      <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z66b4c5a8cb874f0f8cc2ffac0c5ae456" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">cc:</td>
            <td style="width: auto; vertical-align: top;">
              <div>Andrew L. Fabens, Esq., Gibson, Dunn &amp; Crutcher LLP</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div>
        <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"> </div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
