BIDU [Baidu] CORRESP: (Original Filing)

[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The People’s Republic of China January 10, 2012 VIA EDGAR Kathleen Collins Melissa Kindelan Division of Corporation Finance 100 F Street, N.E. 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]

BIDU [Baidu] CORRESP: AIDU NC B Baidu Campus No. 10 Shangdi

[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The People’s Republic of China January 10, 2012 VIA EDGAR Kathleen Collins Melissa Kindelan Division of Corporation Finance 100 F Street, N.E. 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]

BIDU [Baidu] CORRESP: AIDU NC B Baidu Campus No. 10 Shangdi

[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The People’s Republic of China December 22, 2011 VIA EDGAR Kathleen Collins Melissa Kindelan Division of Corporation Finance 100 F Street, N.E. 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]

BIDU [Baidu] CORRESP: (Original Filing)

[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The People’s Republic of China December 22, 2011 VIA EDGAR Kathleen Collins Melissa Kindelan Division of Corporation Finance 100 F Street, N.E. 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]

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