VIA FAX: (703) 813-6982
February 11, 2010
Anne Nguyen Parker, Branch Chief
Douglas Brown, Division of Corporate Finance
United States Securities and Exchange Commission
100 F St, N.E.
Washington, D.C. 20549
| Re: | Santa Fe Gold Corporation |
| Form 10-K for the Fiscal Year Ended June 30, 2009 | |
| File No. 1-12974 | |
| Filed October 13, 2009 |
Dear Ms. Parker:
We are in receipt of your letter of January 29, 2010, which provides your comments and asks us to respond to your comments within 10 business days or let you know when we will provide a response. We currently are reviewing your comments and expect to be able to respond by February 19, 2010.
Yours sincerely,
/s/ W. Pierce Carson
W. Pierce Carson
Chief Financial Officer
