BIDU [Baidu] CORRESP: (Original Filing)
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples 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]