February 18, 2010
Douglas Brown
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, 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 Mr. Brown:
In connection with our response to the comments in your letter of January 29, 2010, we acknowledge that:
| 1. | The Company is responsible for the adequacy and accuracy of the disclosures in the filing; |
| 2. | Staff comments or changes in disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| 3. | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Yours sincerely,
/s/ W. Pierce Carson
W. Pierce Carson
Chief Financial Officer
