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SEC Comment Letter for HARMONY GOLD MINING CO LTD (HMY, HGMCF) (CIK 0001023514) (HMY) — Nov 17, 2011

HARMONY GOLD MINING CO LTD (HMY, HGMCF) (CIK 0001023514)
Date: Nov. 17, 2011 · CIK: 0001023514 · Accession: 0000000000-11-066763

AI Filing Summary & Sentiment

Date
November 17, 2011
Author
Not clearly detected
Form
UPLOAD
Company
HARMONY GOLD MINING CO LTD (HMY, HGMCF) (CIK 0001023514)

Letter

November 17, 2011 Via E-mail Mr. Graham Briggs Chief Executive Officer Harmony Gold Mining Company Limited Randfontein Office Park CNR Ward Avenue and Main Reef Road Randfontein, South Africa, 1760 Re: Harmony Gold Mining Company Limited Form 20-F for Fiscal Year Ended June 30, 2010 Filed October 25, 2010 Response Letter November 1, 2011 File No. 1-31545

Dear Mr. Briggs: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

S i n c e r e l y , / s / B r a d S k i n n e r B r a d S k i n n e r Senior Assistant Chief Accountant

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November 17, 2011
 Via E-mail

Mr. Graham Briggs Chief Executive Officer Harmony Gold Mining Company Limited Randfontein Office Park CNR Ward Avenue and Main Reef Road Randfontein, South Africa, 1760
Re: Harmony Gold Mining Company Limited
 Form 20-F for Fiscal Year Ended June 30, 2010
Filed October 25, 2010 Response Letter November 1, 2011 File No. 1-31545

Dear Mr. Briggs:
 We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

        S i n c e r e l y ,           / s /  B r a d  S k i n n e r           B r a d  S k i n n e r          Senior Assistant Chief Accountant