in the Philippines to neutralize Japanese air power during the invasion of Leyte. By 24 October it was clear that the assault on Leyte had called forth one final effort on the part of the Japanese to destroy the American fleet. Its three major fleet units moved toward the Philippines. The Northern Group was to lure the American carriers northward away from Leyte, before the others converged on the assault area in Leyte Gulf for a two-pronged death blow. In for the historic Battle of Leyte Gulf, Helm with Rear Admiral Davison's Task Group 38.4 turned her attention toward Admiral Kurita's Center Force. Planes from the carriers struck the Japanese ships near mid-day in the Battle of the Sibuyan Sea, sinking giant battleship Musashi and damaging other heavy ships. While two of the other phases of this great battle, the Battle off Samar and the Battle of Surigao Strait, were being fought, Admiral Halsey took the bait and led the carrier groups north to engage the decoy fleet of Admiral Ozawa. Screened by Helm and other surface units, the carriers made air contact on 25 October and, in a series of devastating strikes, sank four Japanese carriers and a destroyer. The great sea battle was thus ended, with the invasion of Leyte secured and the Japanese fleet no longer an effective fighting unit.Helm and the carriers resumed direct support of ground operations on Leyte on 26 October. In addition to air attacks by land-based Japanese aircraft, the group also experienced submarine attack on 28 October. Helm and companion destroyer Gridley made a contact around noon and, as the carriers cleared the area, the two ships dropped depth charges and sank 1-46. Two carriers, Franklin and Belleau Wood, were damaged on 30 October by suicide planes. That night the group retired toward Ulithi, where it arrived on 2 November after over two months of almost continuous service. Departing Ulithi again on 5 November 1944, Helm and her carrier group returned to the Philippines for strikes against Japanese shipping and shore targets, returning on 20 November. Helm was then detached from Task Group 38.4 and steamed from Ulithi for Manus on 20 November. Arriving two days later, the ship began preparations for the next important amphibious operation in the Philippine campaign, the landings at Lingayen Gulf on Luzon. Helm departed on 27 December with a large task group bound for Lingayen Gulf.