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 Peoples Republic of China August 29, 2013 VIA EDGAR Kathleen Collins, Accounting Branch Chief Melissa Kindelan, Staff Accountant Gabriel Eckstein, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. Form 20-F for Fiscal Year Ended December 31,]