BAIDU, INC.
Baidu Campus
No. 10 Shangdi 10th Street
Haidian District, Beijing 100085
The People’s Republic of China
August 19, 2011
VIA EDGAR AND FACSIMILE
Kathleen Collins, Accounting Branch Chief
Melissa Kindelan
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Baidu, Inc. (the “Company”) | |
| Form 20-F and Form 20-F/A for Fiscal Year Ended December 31, 2010 (“2010 20-F”) | ||
| Filed March 29, 2011 and June 24, 2011, respectively | ||
| File No. 000-51469 |
Dear Ms. Collins and Ms. Kindelan:
The Company has received the letter dated August 15, 2011 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the 2010 20-F. The Company respectfully submits to the Staff that it would take the Company more than 10 business days to gather sufficient information and prepare thorough response to address the Staff’s comments. Therefore, the Company would like to request an extension to the deadline for responding to the Staff’s comments. The Company will file its response via EDGAR as soon as possible, and in any event no later than September 12, 2011.
If you have any additional questions or comments regarding the 2010 20-F, please contact the Company’s U.S. counsel, Z. Julie Gao of Skadden, Arps, Slate, Meagher & Flom, at (+852) 3740 4850. Thank you very much.
| Very truly yours, |
| /S/ JENNIFER LI |
| Jennifer Li Chief Financial Officer |
| cc: | Robin Yanhong Li, Chairman and Chief Executive Officer, Baidu, Inc. | |
| Z. Julie Gao, Esq., Skadden, Arps, Slate, Meagher & Flom, Hong Kong | ||
| Joe Tsang, Partner, Ernst & Young Hua Ming, Beijing |