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07 June 2016

Mr Brad Skinner
Senior Assistant Chief Accountant
Office of Natural Resources
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Dear Mr. Skinner,

Sasol Limited Annual Report on Form 20-F for the Year Ended 30 June 2015
Filed 9 October 2015
File No. 1-31615

We refer to the comment letter, dated 28 April 2016, from the staff of
the Office of Natural Resources (the "Staff") relating to the Form 20-F
(the "Filing") of Sasol Limited (the "Company") for the year ended
30 June 2015. Set forth below in detail are the responses to the Staff's
comment letter, which have been provided in each case following the text
of the comment in the Staff's letter. The Staff is referred to the
definitions contained in the Filing.

1. Please expand your presentation to disclose the undeveloped acreage
for Australia, Nigeria and South Africa as separate figures by
individual country. Refer to the disclosure requirements for geographic
area under Item 1201(d) of Regulation S-K.

Response
The Company has referred to Item 1201(d) of Regulation S-K and
acknowledges the Staff's comment. In all future filings, beginning with
the annual report on Form 20-F for the year ended 30 June 2016, the
Company will revise the disclosure to present the information by groups
of countries within a continent as follows:

Undeveloped acreage
(thousand  acres)  Mozambique South    Rest of North   Australasia* Total
			      Africa   Africa* America*

Gross		   2 831,0    25 571,0 337,8   72,5    5 143,9   33 956,2
Nett		   2 555,5    14 813,7 16,9    36,2    1 773,5   19 195,8

* Rest of Africa consists of Nigeria, North America consists of Canada
and Australasia consists of Australia.

2. Please expand your presentation to disclose the production, by final
product sold, for each field that contains 15% or more of the Company's
total proved reserves. Refer to disclosure requirements under
Item 1204(a) of Regulation S-K.

Response
The Company has referred to Item 1204(a) of Regulation S-K and
acknowledges the Staff's comment. In all future filings, beginning with
the annual report on Form 20-F for the year ended 30 June 2016, the
Companywill revise the filing to identify production for those fields
containing 15% or more of the Company's total Proved Reserves. As
permitted by Rule 4-10(a)(15) of Regulation S-X the Company will,
where appropriate, treat reservoirs in overlapping or adjacent fields as
a single operational field.

The Company confirms that only the natural oil and gas volume in
Mozambique and the synthetic oil volume in South Africa amount to 15%
or more of the Company's total proved reserves.

Natural oil and gas production from Mozambique in 2013, 2014 and
2015 originated in a single field, the Pande-Temane PPA (PPA), which
comprises 18% of the Company's total proved reserves. The net production
quantities for the PPA are disclosed under Mozambique on Page 94 of
the Filing.

Synthetic oil production from South Africa, which comprises 80% of the
Company's total proved reserves, also originates from a single
synthetic oil field. The net production quantities for the synthetic
oil field are disclosed under South Africa on Page 94 of the Filing.

3. Please expand your disclosure of proved reserves expressed as
barrels of oil equivalent to clarify the basis for converting your
natural gas volumes to equivalent barrels of oil (e.g. the number
of cubic feet of natural gas per barrel of oil equivalent).
Refer to Instruction 3 to Item 1202(a)(2) of Regulation S-K

Response
The Company has referred to Instruction 3 to Item 1202(a)(2) of
Regulation S-K and acknowledges the Staff's comment. In all future
filings, beginning with the annual report on Form 20-F for the year
ended 30 June 2016, the Company will revise the disclosure to include
the basis for converting natural gas volumes to equivalent barrels of
oil. The Company confirms that the equivalency basis used in the
Filing is 6 000 standard cubic feet of natural gas is equivalent to 1
barrel of oil.

4. Please expand your disclosure of the changes in net quantities of
proved reserves for the period ending June 30, 2015 to include an
appropriate narrative explanation of the significant changes relating
to revisions. Refer to the disclosure requirements under
FASB ASC 932-235-50-5

Response
The Company has referred to the disclosure requirements under
FASB ASC 932-235-50-5 and acknowledges the Staff's comment. In all
future filings, beginning with the annual report on Form 20-F for the
year ended 30 June 2016, the Company will revise the disclosure to
provide a narrative explanation of the significant changes relating to
revisions in Proved Reserves.

Illustrative disclosure based on the Filing
Changes to Proved Developed Reserves

Natural Oil and Gas
In the Mozambique Pande-Temane PPA asset, Proved Developed Reserves
decreased by 204,9 billion cubic feet. This was mainly due to
production of 109,2  billion cubic feet. The remaining 95,7 billion
cubic feet is a Revision which follows from a detailed technical
study of the reservoirs using latest field data which showed that
installed facilities will produce less gas than previously estimated.

In the Canada Farrell Creek and Cypress A asset, Proved Developed
Reserves increased by 31,2 billion cubic feet. Continued development
drilling resulted in Proved Developed Reserves increasing by
53,0 billion cubic feet, which was partly offset by production of
21,8 billion cubic feet .

Synthetic oil
On 1 July 2014, Sasol implemented our Project 2050 programme to
extend the useful life of our Secunda Mining and Synfuels Coal
Operations from 2029 to 2050.  The extension in useful life resulted
in a Revision of 413,6 million barrels.

5. Expand your disclosure to provide all of the material changes in
the net quantities of proved undeveloped reserves including but not
limited to the net quantity of proved undeveloped reserves converted
to proved developed reserves that occurred during the fiscal year
ended June 30, 2015. Your disclosure should reconcile the overall
change in the net quantities of your proved undeveloped reserves and
present the changes accompanied by a narrative explanation relating
such causes as revisions, extensions/discoveries,
acquisition/divestiture, improved recovery and the amounts converted
during the year from proved undeveloped to proved developed. Refer to
the disclosure requirements under Item 1203(b) of Regulation S-K.

Response
The Company has referred to Item 1203(b) of Regulation S-K and
acknowledges the Staff's comment. In all future filings, beginning
with the annual report on Form 20-F for the year ended 30 June 2016,
the Company will revise the disclosure to include an appropriate
explanation of all material changes in Proved Undeveloped Reserves.

Illustrative disclosure on material changes in Proved Undeveloped
Reserves based on the annual report on Form 20-F for the year
ended 30 June 2015

Changes to Proved Undeveloped Reserves

In the Mozambique Pande-Temane PPA asset, Proved Undeveloped Reserves
increased by 186,7 billion cubic feet. The Revision is based on the
same detailed technical study of the reservoirs using latest field
data mentioned in the Company's response to comment 4. The study
showed that the amount of Proved Reserves that will be extracted by
facilities and wells that have been approved but have not yet been
constructed will more than offset the reduction in the amount
estimated to be produced by presently installed facilities.

6. We note the definition you provide here and elsewhere on page 108
relating to proved reserves of oil and gas incorporates a reference
to commercial recoverability not found in the definition under
Rule 4-10(a) of Regulation S-X. Please revise your disclosure to
remove the inconsistency with the definition of proved oil and gas
reserves under Rule 4-10(a)(22) of Regulation S-X.

Response
The Company has referred to the definition under Rule 4-10(a)(22) of
Regulation S-X and acknowledges the Staff's comment. In all future
filings, beginning with the annual report on Form 20-F for the year
ended 30 June 2016, the Company will revise the disclosure to ensure
that the references to commercial recoverability are removed.The
Company confirms that the Proved Reserves disclosed in the Filing
are consistent with the definition under Rule 4-10(a)(22) of
Regulation S-X.

7. We note that you incorporate a line item change captioned
"Commercial Arrangements" in the disclosure of the changes in proved
reserves and standardized measure of discounted net cash flows not
specified in the change categories for disclosure under
FASB ASC 932-235-50-5 and 50-35, respectively. Please revise your
disclosure to use terminology consistent with the change categories
specified in FASB ASC 932.

Response
The Company has referred to the terminology under FASB ASC 932-235-50
and acknowledges the Staff's comment.

Following a similar comment made by Staff in a letter dated
28 June 2013 relating to the Company's Annual Report on Form 20-F
for the Fiscal Year Ended June 30, 2012 the Company committed to
expand the disclosure to include the definitions for the change
categories 'Commercial Arrangements' and 'Operational Factors'.
These definitions have been provided on page G-8 of the Filing.

The Company will however revise the disclosure in all future filings,
beginning with the annual report on Form 20-F for the year ended
30 June 2016, to use terminology consistent with the change
categories specified in FASB ASC 932. The impact of Commercial
Arrangements and Operational Factors will be disclosed under
'Revision of previous estimates'.

8. Your disclosure of the undiscounted future cash inflows less
the undiscounted future production and development costs appear to
result in a negative figure relating to the proved natural oil and
gas reserves for Canada for each of the periods ending June 30, 2013,
2014 and 2015 and for Gabon for the period ending June 30, 2015,
respectively. Please refer to the definitions of economically
producible and proved oil and gas reserves under Rule 4-10(a)(10)
and 4-10(a)(22) of Regulation S-X and FASB ASC 932-235-20 and clarify
for us why your estimates meet the requirements for disclosure as
proved reserves.

Response
The Company has referred to the definitions under Rule 4-10(a)(10)
and Rule 4-10(a)(22) of Regulation S-X and FASB ASC 932-235-20 and
acknowledges the Staff's comment. The Company believes that the
estimates meet the requirements for disclosure as Proved Reserves.
Although the details vary between the two assets, the underlying
basis for disclosure of Proved Reserves is the same.

The Company's disclosed Proved Reserve for each asset is the
Company's share of the cumulative sum of future production for
the period during which the future cash inflow, net of Royalty,
for each field as a whole exceeds the associated cost. The
Company believes that this volume constitutes a "resource which
generates revenue that exceeds, or is reasonably expected to exceed,
the costs of the operation" (Rule 4-10(a)(10)).

The future production and development costs for both Canada and
Gabon include costs which are not dependent upon the volume of
production. They are fixed and will be incurred even in the event
of no future production. In Canada, these costs are transportation
capacity reservation costs and asset retirement costs. The Company
has included transportation costs in the disclosure as the gas must
be transported to a point at which it can be sold; there is no price
at the well head. In Gabon these costs are drilling rig and FPSO
contract termination costs, current well activity costs and asset
retirement costs. For both assets, and in all referenced years, these
costs are solely responsible for the negative future cash flow.

When evaluating whether a resource is economically producible,
the Company believes it is appropriate to exclude those costs
that are fixed and do not vary based on the amount of production.
Accordingly, while the total future production and development
costs result in a negative cumulative cash flow management will
continue to produce because the cash flows that are dependent upon
production - excluding the aforementioned costs - are positive.
Accordingly, we believe that the criteria in Rule 4-10(a)(10) are
met - the resources are economically producible - and that the
resources meet the definition of a proved reserve in
Rule 4-10(a)(22).

9. Regarding the 2015 long-term average crude oil and natural
gas price assumptions used for your value-in-use calculations,
tell us the following:
- How the prices were determined, including how they reflect the
external evidence represented by current prices at and around
June 30, 2015;
- How the prices are used to develop cash flow projections, both
for near-term and longer-term years; and,
- How the prices compare to the prices used in the most recent
budgets or forecasts approved by management.
- As part of your response, explain how your use of these
prices takes into consideration the requirements of IAS 36,
paragraph 33.

Response
How the prices were determined, including how they reflect the
external evidence represented by current prices at and around
June 30, 2015

Crude Oil
Crude oil prices, utilised in impairment testing, are derived
using forecasts from three external data analysis and research
consultancies (Wood Mackenzie, PIRA Energy and IHS Incorporated).
Equal weighting has been given to each of the external
consultant's views in developing the crude oil price assumptions.
Management believes that utilising an average of three forecasts
will provide a higher degree of accuracy than any one assumption.
The consultants' June 2015 price forecasts were used to derive
the crude oil assumptions and were considered to reflect the
market and external prices at the reporting date i.e.
30 June 2015.

Natural gas
Natural gas prices, utilised in impairment testing, are derived
from a combination of forecasts by external consultants
(Wood Mackenzie, PIRA Energy, IHS Incorporated and McDaniel &
Associates Consultants Ltd. (McDaniel)).

McDaniel provides Sasol with independent, third party
assurance in terms of the Canadian reserves, and it was therefore
deemed appropriate to assign a higher weighting to the natural gas
price forecasts produced by them as an independent, external expert.
Accordingly, the McDaniel price deck is assigned a weighting of
70%, whilst the average of the other three external experts are
weighted at 30%.

How the prices are used to develop cash flow projections, both
for near-term and longer-term years

The prices are used to develop cash flows by multiplying the
price, in the near-term and longer-term, by the expected sales
volumes of gas or oil; as appropriate. Management's best estimate of
future production is influenced by the estimated prices referred to
above, i.e. management would consider changes in the production
and/or development profile of an asset based on significant changes
in estimated prices.

How the prices compare to the prices used in the most recent budgets
or forecasts approved by management

The Company uses the budget process as a planning mechanism to
perform various scenario analyses to prepare the organisation for
unforeseen events and a possible further deterioration in the
macro-economic environment. It is further used to test capital
allocation principles and risk mitigation initiatives given the
anticipated lower-for-longer oil price environment.

The budget contains two price scenarios, namely a "prudent" case
and a "reference" case.

The "prudent" budget price assumptions are lower than the external
panel view. To ensure that Company's budget is stressed to a worst
case scenario, the budget contains conservative price assumptions,
which are not reflective of the external market. The "prudent case"
assumptions are only used