| Santa Fe Gold corporation |
| 1128 Pennsylvania NE, Suite 200, |
| Albuquerque, New Mexico 87110 |
| |
| October 26, 2007 |
VIA EDGAR
| Anne Nguyen Parker, Branch Chief |
| Division of Corporate Finance |
| Mail Stop 7010 |
| United States Securities and Exchange Commission |
| 100 F Street, N.E. |
| Washington, D.C. 20549-0404 |
| RE: | Santa Fe Gold Corporation (formerly, Azco Mining, Inc). |
| | Post Effective Amendment No. 1 to |
| | Registration Statement on Form SB-2 |
| | Filed March 23, 2007 |
| | SEC File No. 333-141558 (the “Registration Statement”) |
Dear Ms. Parker:
Santa Fe Gold Corporation (formerly, Azco Mining, Inc.) hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement to be as 1:00 PM, Washington, D.C., time on Tuesday, October 30, 2007 or as soon as practical.
| | Very truly yours, |
| | |
| | Santa Fe Gold Corporation |
| | |
| | By: /s/ W. Pierce Carson |
| | Name: W. Pierce Carson |
| | Title: President and Chief Executive Officer |
