| 1128 Pennsylvania NE, Suite 200, Albuquerque, New Mexico 87110 | Tel: 505-255-4852 |www.santafegoldcorp.com |
| VIA EDGAR |
| United States Securities and Exchange Commission |
| Division of Corporation Finance |
| 100 F Street, N.E. |
| Washington, D.C. 20549 |
| Attn: | Mr. John Reynolds, Assistant Director |
| Mr. Shaz Niazi, Esq. |
| RE: | Santa Fe Gold Corporation | |
| Form 10-K for Fiscal Year Ended June 30, 2012 | ||
| Filed September 28, 2012 | ||
| File No. 001-12974 |
Gentlemen:
Santa Fe Gold Corporation, a Delaware corporation (the “Company”), in connection with its response to comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated March 1, 2013, regarding the Company’s Form 10-K for Fiscal Year Ended June 30, 2012 (File No. 001-12974) hereby acknowledges that:
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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.
| Respectfully, | ||
| Santa Fe Gold Corporation | ||
| By: | /s/ W. Pierce Carson | |
| W. Pierce Carson, President and CEO | ||