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SEC Comment Letter for HARMONY GOLD MINING CO LTD (HMY, HGMCF) (CIK 0001023514) (HMY) — Apr 1, 2014

HARMONY GOLD MINING CO LTD (HMY, HGMCF) (CIK 0001023514)
Date: April 1, 2014 · CIK: 0001023514 · Accession: 0000000000-14-015979

AI Filing Summary & Sentiment

File numbers found in text: 001-31545

Date
June 30, 2013
Author
/s/Tia L. Jenkins
Form
UPLOAD
Company
HARMONY GOLD MINING CO LTD (HMY, HGMCF) (CIK 0001023514)

Letter

March 31 , 2014 Via E -Mail 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 the Fiscal Year Ended June 30, 2013 Filed October 25, 2013 File No. 001-31545

Dear Mr. Briggs :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Tia L. Jenkins

Show Raw Text
March 31 , 2014

Via E -Mail
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 the Fiscal Year Ended June 30, 2013
Filed October 25, 2013
File No. 001-31545

Dear Mr. Briggs :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person u nder the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing  to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all  applicable rules require.

Sincerely,

 /s/Tia L. Jenkins

Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel , and
Mining