<SEC-DOCUMENT>0001193125-13-306560.txt : 20131122
<SEC-HEADER>0001193125-13-306560.hdr.sgml : 20131122
<ACCEPTANCE-DATETIME>20130729120223
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-13-306560
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20130729

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARRICK GOLD CORP
		CENTRAL INDEX KEY:			0000756894
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BCE PLACE, CANADA TRUST TOWER
		STREET 2:		161 BAY STREET SUITE 3700
		CITY:			TORONTO ONTARIO CANA
		STATE:			A6
		ZIP:			M5J2S1
		BUSINESS PHONE:		4163077470

	MAIL ADDRESS:	
		STREET 1:		BCE PLACE, CANADA TRUST TOWER
		STREET 2:		P O BOX 212 TORONTO
		CITY:			ONTARIO M5J2S1
		STATE:			A6
		ZIP:			M5J2S1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BARRICK RESOURCES CORP
		DATE OF NAME CHANGE:	19860109
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE" ALIGN="center">


<TR>
<TD WIDTH="68%"></TD>
<TD VALIGN="bottom" WIDTH="16%"></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="16%"></TD>
<TD></TD></TR>
<TR>
<TD VALIGN="bottom">


<IMG SRC="g574977g05u00.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1"><B>B<SMALL>ARRICK</SMALL>&nbsp;G<SMALL>OLD</SMALL>&nbsp;C<SMALL>ORPORATION</SMALL></B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1">BCE Place, Canada Trust Tower</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1">Suite 3700, 161
Bay Street</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1">P.O. Box 212</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1">Toronto,
Ontario M5J 2S1</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT STYLE="font-family:Times New Roman" SIZE="1">Canada</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1">Tel:&nbsp;416.861.9911</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px"><FONT STYLE="font-family:Times New Roman" SIZE="1">Fax&nbsp;:&nbsp;416.861.8243</FONT></P></TD></TR></TABLE>
<P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">July&nbsp;29, 2013 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>BY EDGAR
</B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Division of Corporation Finance </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">100 F Street, N.E. </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Washington, D.C. 20549-4628 </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="91%"></TD></TR>


<TR>
<TD VALIGN="top" NOWRAP><FONT STYLE="font-family:Times New Roman" SIZE="2">Attention:</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Tia L. Jenkins</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Senior
Assistant Chief Accountant,</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Office of Beverages, Apparel, and Mining</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission</FONT></P></TD></TR>
</TABLE> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">Re:</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Barrick Gold Corporation </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Form
40-F for Year Ended December&nbsp;31, 2012 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed March&nbsp;28, 2013 </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">File No.&nbsp;001-09059 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Dear
Ms.&nbsp;Jenkins: </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">We hereby acknowledge receipt of the second comment letter, dated July&nbsp;22, 2013 (the &#147;Comment Letter&#148;), from
the Staff of the Securities and Exchange Commission concerning the above-captioned Annual Report on Form 40-F for the fiscal year ended December&nbsp;31, 2012 (the &#147;40-F&#148;). </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Please be advised that we expect to provide our response to the Comment Letter by August&nbsp;21, 2013. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Please do not hesitate to contact me if you have any questions concerning the forgoing. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE">


<TR>
<TD WIDTH="100%"></TD></TR>


<TR>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Yours truly,</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/s/ Jennifer Mazin</FONT></TD></TR>
<TR>
<TD VALIGN="bottom"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Jennifer Mazin</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Vice-President&nbsp;&amp; Assistant General Counsel</FONT></P></TD></TR>
</TABLE></DIV>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g574977g05u00.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g574977g05u00.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_X0!X17AI9@``24DJ``@````&`#$!`@`1
M````5@````$#!0`!````:`````,#`0`!`````````!!1`0`!`````0```!%1
M!``!````Q`X``!)1!``!````Q`X```````!-:6-R;W-O9G0@3V9F:6-E``"@
MA@$`C[$``/_;`$,`"`8&!P8%"`<'!PD)"`H,%`T,"PL,&1(3#Q0=&A\>'1H<
M'"`D+B<@(BPC'!PH-RDL,#$T-#0?)SD].#(\+C,T,O_;`$,!"0D)#`L,&`T-
M&#(A'"$R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,O_``!$(`%T`I@,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0``
M`````````0(#!`4&!P@)"@O_Q`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%
M$B$Q008346$'(G$4,H&1H0@C0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U
M-C<X.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS='5V=WAY>H.$A8:'B(F*
MDI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:
MX>+CY.7FY^CIZO'R\_3U]O?X^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#
M!`4&!P@)"@O_Q`"U$0`"`0($!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q
M$R(R@0@40I&AL<$)(S-2\!5B<M$*%B0TX27Q%Q@9&B8G*"DJ-38W.#DZ0T1%
M1D=(24I35%565UA96F-D969G:&EJ<W1U=G=X>7J"@X2%AH>(B8J2DY25EI>8
MF9JBHZ2EIJ>HJ:JRL[2UMK>XN;K"P\3%QL?(R<K2T]35UM?8V=KBX^3EYN?H
MZ>KR\_3U]O?X^?K_V@`,`P$``A$#$0`_`/?Z***`"BBB@`HHHH`**16#*&4@
M@]"#7/\`C'5/[/T9H8VQ-<_NUQU"_P`1_+C\:BI45.#F^@XKF=CH%974,I#*
M1D$'(-+7E.E>*-2TH+&D@F@7@12\@#V/45U4?C[3C;;Y()UF`_U8`()^M<U+
M'4IK5V9I*C);'65EZGXAT[201<3AI>T4?S-^7;\:X75/&.I:AN2%OLL)_AC/
MS$>[?X5SQ.223DGDDUSULQ2TIKYEQH?S'2ZOXSO=11X+=%MK=A@XY=A]>WX5
MU_A;5O[5TA#(V;B']W)ZGT/XC^M<%I?AO4M6(:*'RX3_`,M9>!^'<UWV@^'(
M-#5V25Y9I``['@?@*,(Z\ZG/+9_UH.KR*-EN;5%5&U.T744L#,OVEU+!,^G;
MZU;KTTT]CFL%%%%,`HHHH`****`"BBB@`HHHH`*PO%FJ?V;HL@1L33_NTQU&
M>I_*MVL?7?#UOKJ(9)9(I8P0C*<@9]165=3=-J&Y4+<RN<'I/BG4M*58E<3V
MZ\"*3L/8]16IJVOZ#K=FKW5M=)=H"$$>,C\>A'X5E:IX6U/2]SM%Y\(_Y:1<
MX^HZBL7->(ZM:FO9SV[,[.6,GS(,9.`"<G@4$;201@CJ#VJW8WL^EWR7,2+Y
MJ=!(F1S786/B30M2N$?4[&&"Z'25T#*3]?\`&HI4H3T<K/S'*372YS>E>&]2
MU8AHH?+A/_+67@?AW-=OI7@_3M.VR2K]JG'\4@^4'V6K.H>)M*TZ(%KE)6(^
M6.$AB?RX%<7JOC+4+_=';G[)`>R'YS]6_P`*[N7#8;?WI&-ZE3;1';ZIXATW
M2%VSS!I0.(8^6_+M^-<3JOC/4+_=';?Z)"?[ARY^I[?A7-DDDDDDGDD]ZOZ;
MHU_JK[;2!F7/,AX4?C7/4Q=:L^6.GH7&E&&K*L%Q+;W27,;D2HP<-GG->O:7
M?QZIIL%Y'P)%R1Z'H1^=8&E>![.UVR7[?:I1_!T0?AW_`!KJ4C2)`D:*B*,!
M5&`*[L%0J4KN>SZ&-:<9;#J***[S$****`"BBB@`HHHH`****`"BBB@`JBVB
MZ8]V+IK&`S#G?L'6KU%)Q4MT--K8\VUWPMJL-S/=J/MB.Q<M&/F&?5?\*YD@
M@D$$$=0>U>WUEZGX?T[5@3<0`2]I4^5OS[_C7FULO3]ZF_O-X5[:2/).E7]-
MT:_U5]MI;LR]Y#PH_&NYL/`^FVLOF3O)=8/RJ_"CZ@=:Z5(TB0)&BHB\!5&`
M*SHY=)ZU'8J5=?9.6TKP/9VNV2_?[5*/X.B#\._XUU*1I$@2-%1%X"J,`4ZB
MO3ITH4U:"L<\I.6X4445H2%%%%`!1110`4444`%%>`?%O2[;0O$%F-,$EM'<
M6Y=XTD;;N#$9`SQ76>*O!.F:=X(EU?2Y;RQO;>!9@Z7<A#'C((+=\]JW]DK)
MWW.;V\KR7+\/G_P#U.BO/OA'X@U+7?#MRNI2O.UK,(XYWY9E(S@GN1Z^]=OJ
M-]#IFFW-].<16\32N?8#-9R@XRY3:%13@I]"SD9`R,GM2U\XZ5K>J:)\1-/U
M?5Y)!]L*S.'<D"&;Z]`,YQ[5]'556DZ=B*-95;Z6L%%>:?&33K9?#2ZJB%+Y
M9XX_.1B"5.>#@\BJ?@+P3HVO^"+6^O1=_;)3(&GCNI%(PY`P,XZ#TH5-<G.V
M)U9>T]FEY[_\`]7HKQGX>:[K&G_$"Z\+7-_-?6:/-&IF8L4,><,">1G'3IS7
MJ/B/2[/5=#N8;R$2*D;.G)!5@IP01WI3I\DK,=.K[2#DD:M%>`_"G1++Q-J&
MHQ:L)YUAB1H\7#K@DG/0BK7BR6_^&WC&S_L34KMK*>-93:SS&1?O$%>>QQP>
MM:.A[W(GJ9+%/D51K0]THJ&6&*\M&AGC#Q2IAT;N#V-?/MKIMN_QA.C-YIT\
M7[IY!E;&T`D+UZ<5%.GSWUV-:M5T[:7N?1%(2`,DX'J:HZE?6GA_0Y[V4;+6
MSAW;5]`.%'Z"O)?"T6H?%/7+R^UVZG72+4@+90R%$+'HO'7`')ZGBE"GS)R>
MR'.KRM12NV>RI/#*2(Y4<CLK`U)7`Z_\+M"GTB8Z-:'3]1B0M!+!(PRPZ`\\
M@]*U/!8&M?#O34U+=<^;`4F\UB2V&(Y/7M0XQMS)@IRYN62.JHKY^\%Z=;W'
MQ7FTV?S);2WEN-D3R,1\A.W//.*[[X@QKXFO[/POIJ!]4W"::Y!(%G#W)([M
MQ@?_`%JN5&TE&YG#$.4'*WD>AT5E>'_#UCX;TU;.R5SP/,ED8L\C>I)HK%VO
MH="O;4\B^.7_`",&E_\`7JW_`*&:ZCQOX9U_6/#(EM-8,EG%"LK::8@@<*H.
M-XY/3.#7'?%B\'B'7[1M+M[JXBM[<H\BV[A2Q8G`R.:[R^^(%E'X>-MIUEJ5
MY?M;^5'$ME(!NVXY)'05V>\HPLCSUR2G4YGHR#X4>*[#5M,DTB#3H;">T4/Y
M<.=DBDX+<\YSUSGJ*L?%/4&&E6.AQ)-+)J=P%DCMTWR&%"&?`[GI^M8OPM\)
MWOA>._U_7(S:!H-B1.,L$SN9F`Z=!@=:LZ#K,/B3XLS:A+'<16]O:&#3Q+"R
MAS_$W(X)&>O:HE%*HY1V1I&4G24):-Z?(Y/XISP:K%IU]:Z/JMD+9/L[M=VA
MB3;U0`YZCG\Z]6\`ZU_;W@S3[MFW3(GDS?[Z<'\^#^--^(5O;77@;5(;HD`Q
M9CVJ6/F`Y0`#U(`_&O./A'KSZ'<7>E:G#<06]TRO#(\+;5DZ$'CC(QS[4?Q*
M.G02_=8C5Z21UOQE_P"1#/\`U]Q?UKCK7Q'XA\-?"G2;K24M_LLKRQRS,A9X
MG,C8(YQ@_3K73_&*_BE\.II$*RS7KSI+Y<<;-M09Y)`Q3_AS#9:S\.6\/7T4
M@=1(D\,B%2`S$JPR/R]Q3B^6DFUU%-.5=J+L[$WPNT70AI(U^QDFNM0N@5N9
MK@@O&^<LN!TYYSW&*[C4O^07=_\`7%__`$$UXEX;FUCX9>,+BPOK2YFTN=ML
MCQ1%E9?X95QW]1]?2O7-;UVPMO#,M^TK/#/"PAV1L6D)4X`&,_G6=6+Y[K5,
MUH3C[.ST:W/%_A?<ZI96OB*ZT:&&>]AMHW6*4$AP&.0,$<XZ5M>`OL'CWQ-/
MJGB.X>XU>VVO!:D!81&.A`ZG!['U!YJM\&IO[+UZ]@O8IX&NXE2$O$P#,#TS
MCCK3O&OAO4_!OC*'Q+X?MY&MI)/-VQ*6$;G[R$#^%N?S([5T3LYRCLWLSDII
MJG&>Z6Z_4]PKP.S_`.2^O_V$9/\`T$U[!HGBFPUG16U)?-MQ$F;B.:-E:(XR
M0>.?J*\6M;U4^+QUQH+D:<;]Y/.,#XV$$!L8SCFLJ$6N9/L=&)DGR-/J>G?%
MHR#X>7WEYQOBWX]-X_\`K5B_`XK_`,(UJ(&-_P!LY^FQ<?UKT#5=.M?$6@7%
MC*V;>\AP''8$9##Z<&O'O#<NL_"K7;JWU?3KB?2KG`:XMTW+D=''X$Y!P?RI
M4_>I."W'5]RO&H]K6/<JBM[:"T@6"VA2*)<X1%P!DY/'U-<FGQ-\.7"`6+WE
M[<-]VWM[21G)].F/UKH;?4V&BC4=3MFT\A2\D3L',8SQG;WQC@5@X26Z.E5(
M2V9XAX66[;XLZNM@\:7A-YY#2#*A^<9'IFM?X5^)I+'Q+J.B:TNV_O)RQGD'
MSM,."C'^7X^M9/@R[6U^*DNJ7,-Q#9W$L^R5X6`&\G;GCC/%=#\5?!-W)>Q^
M)M$AD:=2/M*0CYP1]V0`=^Q^@/K7;.SER2ZH\ZFI*/M(]&]/(]=HKE/`WBS_
M`(2/28H[R.2'58D_TB)XF4-@XW@D8P<CZ$T5PRBXNS/2A)27,CJZ***10444
M4`%%%%`!1110`4444`%%%%`!1110`4444`(%`Z`#Z4M%%`!1110`4444`?_9
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
