BIDU [Baidu] CORRESP: (Original Filing)
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China August 19, 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief 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)]