BIDU [Baidu] CORRESP: [Letterhead of Baidu, Inc.] September 30, 2010 VIA
[[Letterhead of Baidu, Inc.] September 30, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Baidu, Inc. (the Company) Dear Ms. Collins, Ms. Kindelan, Ms. Bouvet and Mr. Crispino: Form 20-F for Fiscal Year Ended December 31, 2009 Item 7. Major shareholders and Related Party Transactions B. Related Party Transactions Contractual Arrangements with Beijing Perusal and Its Shareholders,]