September 26, 2014
By EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F St., N.E.
Washington, D.C. 20549-4628
Attention: Tia L. Jenkins
| Re: | Golden Star Resources Ltd. |
| Form 40-F for the Year Ended December 31, 2013 |
| Filed March 25, 2014 |
| File No. 001-12284 |
Dear Ms. Jenkins:
On behalf of Golden Star Resources Ltd. (the “Company”), set forth below is the Company’s response to the comments of the Staff of the Division of Corporation Finance, which were delivered in your letter dated September 16, 2014, regarding the Company’s Form 40-F as filed on March 25, 2014.
For the convenience of the Staff, we have transcribed the comment being addressed and the Company’s response to the comment in sequence.
Form 40-F for the Year Ended December 31, 2013
Exhibit 99.1 – Annual Information Form
Consolidated Mineral Resources and Mineral Reserve Estimations, page 32
Comment:
| 1. | We note your response to comment one from our letter dated July 29, 2014. Please tell us the specific tonnes and grade of your proven and probable reserves for the Prestea Underground project as calculated at the lower gold price of $1300 per ounce. |
Response:
The specific tonnes, grade and ounces of the proven and probable reserves for Prestea Underground (“PUG”) in the Company’s December 2013 Mineral Reserve Estimate for PUG, at the lower gold price of $1,300 per ounce, is reported as follows:
* * * * *
Should you require further clarification of any of the issues raised in this letter, please contact the undersigned at (303) 892-7344.
| Sincerely, |
| /s/ Michelle Shepston |
| Michelle Shepston |
| for |
| DAVIS GRAHAM & STUBBS LLP |
| cc: | Myra Moosariparambil |
| Nasreen Mohammed |
| John Coleman |
| André van Niekerk |
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