BIDU [Baidu] CORRESP: (Original Filing)
[[Letterhead of Baidu, Inc.] August 31, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2009 (2009 20-F) Filed March 26, 2010 File No. 000-51469 Dear Ms. Collins, Ms. Kindelan, Ms. Bouvet and Mr. Crispino: Form 20-F for Fiscal Year Ended December 31, 2009 D. Risk]