July 23, 2024

Nancy Buese
Chief Financial Officer
Baker Hughes Company
575 N. Dairy Ashford Rd., Suite 100
Houston, TX 77079

       Re: Baker Hughes Company
           Form 10-K for the Fiscal Year Ended December 31, 2023
           Filed February 5, 2024
           File No. 001-38143
Dear Nancy Buese:

       We have limited our review of your filing to the financial statements 
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the 
requested
information or advise us as soon as possible when you will respond. If you do 
not believe a
comment applies to your facts and circumstances, please tell us why in your 
response.

       After reviewing your response to this letter, we may have additional 
comments.

Form 10-K for the Fiscal Year Ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results of 
Operations
Revenue and Operating Income, page 36

1.     We note the tabular presentation of segment operating income through net 
income (loss)
       on page 37 includes a total of the segments' operating income, which 
appears to create a
       non-GAAP financial measure that should be reconciled to the most 
directly comparable
       GAAP measure. However, once reconciled it would appear such non-GAAP 
measure may
       include adjustments that are inconsistent with the applicable non-GAAP 
guidance. In this
       regard, adjusting for    Corporate    expenses appears to present 
non-GAAP measures that
       may exclude certain normal, recurring, cash operating expenses. 
Therefore, please revise
       to remove "Total segment operating income" from this presentation in 
your MD&A in
       your periodic filings and your Form 8-K earnings releases. Refer to Item 
10(e)(1)(i)(B) of
       Regulation S-K and Questions 100.01 and 104.04 of the Non-GAAP 
Compliance
       & Disclosure Interpretations.
 July 23, 2024
Page 2
Fiscal Year 2023 to Fiscal Year 2022, page 37

2.     Your discussion and analysis of results of operations appears to 
primarily discuss results
       based on the line items as presented in your ASC 280 segment 
disclosures. Additionally,
       for certain items discussed, such as "Corporate" expenses, it is not 
clear how these are
       presented in your consolidated statements of operations. Please revise 
to ensure your
       discussion of segment results focuses on segment revenues and items 
included within the
       segment profit (loss) measure. In addition, revise to include a separate 
discussion of the
       company's consolidated results of operations based on your consolidated 
statements of
       operations. Refer to Item 303(b) of Regulation S-K.
Guarantor Information, page 43

3.     We note the disclosure regarding your guarantee of debt instruments 
issued by
       subsidiaries. Please tell us what consideration was given to identifying 
the specific debt
       security that is registered and filing Exhibit 22 pursuant to Item 601 
of Regulation S-K for
       guaranteed debt securities subject to Section 13(a) or 15(d) of the 
Securities Exchange
       Act of 1934.

       In closing, we remind you that the company and its management are 
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, 
comments, action or
absence of action by the staff.

       Please contact Joyce Sweeney at 202-551-3449 or Christine Dietz at 
202-551-3408 with
any questions.



                                                            Sincerely,

                                                            Division of 
Corporation Finance
                                                            Office of 
Technology
cc:   Fernando Contreras