BIDU [Baidu] CORRESP: (Original Filing)
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China May 8, 2014 VIA EDGAR Patrick Gilmore, Accounting Branch Chief Melissa Kindelan, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed March]