Safe to delete these files off my new laptop?

I have no idea what the purpose of these text files is, nor the "G60J_WIN7.10" or "RECOVERY.DAT". Are these safe to delete?

My suggestion in this exact situation is leave it alone with respect to a) it being a new laptop and b) you have no idea what those files are there for at the present time.

If it's brand new laptop, my recommendation for an enthusiast (which you may consider yourself, maybe not, I don't know) is to wipe it clean - the entire hard drive - and then install the bare OS all by itself and then add whatever apps/software you want. That'll offer the best performance and the least amount of space used.

It's easier to start completely clean (and somewhat more reliable) with the bare OS and then whatever you want installed afterward than it is to take a preinstalled OEM machine and try to gut it of even the most seemingly inconsequential (and small) files that could potentially cause problems when they exist for some reason you're not aware of. Deleting such files is never a recommended course of action, especially on a new machine - it's tough to say precisely what any given file does unless either the filename itself or the file's properties page can offer some clues.

But my first recommendation is: if that machine has the ability to create "recovery discs" so it can be restored to factory condition (HP's do that, so do a lot of other brands nowadays - they save money by not including those discs from the factory but put software on the laptops so you can burn them off yourself), make those discs before you really get into tinkering with the machine at all. Get those recovery discs burned, maybe even two sets of them if you're interested in being cautious (blank DVDs are cheap and having the ability to factory restore the machine could prove beneficial at a later time, especially if you choose to sell it).

I leave those type of files alone unless they're huge and I need space.

I usually reformat new laptops, just because I don't want any of the crap they put on there.

Looks familar, to me it looks like leftovers from a variant of Norton Ghost, probably from the manufacturers branded recovery software (which could be norton ghost rebranded).