United States securities and exchange commission logo November 2, 2022 Eric Carre Executive Vice President, Chief Financial Officer Halliburton Company 3000 North Sam Houston Parkway East Houston, TX 77032 Re: Halliburton Company Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 4, 2022 File No. 001-03492 Dear Eric Carre: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation