-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001205613-07-000036.txt : 20071214
<SEC-HEADER>0001205613-07-000036.hdr.sgml : 20071214
<ACCEPTANCE-DATETIME>20070323134203
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001205613-07-000036
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20070323

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOLD FIELDS LTD
		CENTRAL INDEX KEY:			0001172724
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		24 ST ANDREWS ROAD
		CITY:			PARKTOWN
		STATE:			T3
		ZIP:			00000

	MAIL ADDRESS:	
		STREET 1:		POST NET SUITE 252
		STREET 2:		PRIVATE BAG X30500
		CITY:			HOUGHTON 2041 SOUTH AFRICA
		STATE:			M3
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

<HTML>
<HEAD>
<TITLE>Page 1</TITLE>




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<BODY style="margin:0" bgcolor="#A0A0A0" vlink="blue" link="blue"><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<FONT style="font-family:arial;font-size:10pt;color:#000000;"><DIV style="position:relative;width:758;height:1073;">
<IMG style="position:absolute;clip:rect(0,758,1073,0)" src="goldfields_fiscal001n.gif" alt="background image">
<DIV style="position:absolute;top:45;left:90 "><font style="font-size:10.2pt;"> </font></DIV>
<DIV style="position:absolute;top:948 ;left:90 "><font style="font-size:8.5pt;">This communication is confidential and may be privileged or otherwise protected by work product immunity. </font></DIV>
<DIV style="position:absolute;top:971 ;left:90 "><font style="font-size:8.5pt;line-height:17px;">A list of the names of the partners and their professional qualifications is open to inspection at the above office.  The partners are <br>solicitors, registered foreign lawyers or European lawyers.  The firm is regulated by the Law Society. </font></DIV>
<DIV style="position: absolute; top: 1008; left: 90; width: 643; height: 19"><font style="font-size:7pt;">Please refer to www.linklaters.com/regulation for important information on the regulatory position of the firm. </font></DIV>
<DIV style="position:absolute;top:1023;left:90 "><font style="font-size:7.6pt;">A07579316/0.1/23 Mar 2007 </font></DIV>
<DIV style="position:absolute;top:68;left:198"> </DIV>
<DIV style="position:absolute;top:92 ;left:90 "><font style="font-size:7.6pt;"> </font></DIV>
<DIV style="position:absolute;top:107;left:90 "> </DIV>
<DIV style="position:absolute;top:181;left:90 "><b> </b></DIV>
<DIV style="position:absolute;top:61;left:515"><font style="font-size:5.1pt;"> </font></DIV>
<DIV style="position:absolute;top:67;left:515"><font style="font-size:7.6pt;line-height:16px;">One Silk Street <br>London EC2Y 8HQ <br>Telephone (44-20) 7456 2000 <br>Facsimile (44-20) 7456 2222 <br>DX Box Number 10 CDE <br>Direct Line +44 20 7456 3372 <br> </font></DIV>
<DIV style="position:absolute;top:198;left:90 "><font style="font-size:5.1pt;"> </font></DIV>
<DIV style="position:absolute;top:202;left:90 "><font style="line-height:17px;">Lily Dang <br>United States Securities and Exchange Commission<br>Division of Corporation Finance <br>100 F Street, N.E. <br>Washington, D.C.  10549-7010 <br>United States of America </font></DIV>
<DIV style="position:absolute;top:308;left:90 "><font style="font-size:5.1pt;"> </font></DIV>
<DIV style="position:absolute;top:202;left:390"> </DIV>
<DIV style="position:absolute;top:318;left:90 "> </DIV>
<DIV style="position:absolute;top:336;left:90 "><b> </b></DIV>
<DIV style="position:absolute;top:336;left:515">March 23, 2007 </DIV>
<DIV style="position:absolute;top:360;left:90 "><font style="font-size:5.1pt;"> </font></DIV>
<DIV style="position:absolute;top:360;left:199"><font style="font-size:5.1pt;"> </font></DIV>
<DIV style="position:absolute;top:360;left:308"><font style="font-size:5.1pt;"> </font></DIV>
<DIV style="position:absolute;top:360;left:515"><font style="font-size:5.1pt;"> </font></DIV>
<DIV style="position:absolute;top:363;left:90 ">Our Ref  </DIV>
<DIV style="position:absolute;top:363;left:199">JSchneck </DIV>
<DIV style="position:absolute;top:378;left:90 "><font style="font-size:5.1pt;"> </font></DIV>
<DIV style="position:absolute;top:415;left:90 ">Dear Ms. Dang </DIV>
<DIV style="position:absolute;top:450;left:90 "><font style="font-size:12.8pt;line-height:24px;"><b>Gold Fields Limited <br>Form 20-F for Fiscal Year Ended June 30, 2006 <br>Filed November 24, 2006 <br>File No. 001-31318 </b></font></DIV>
<DIV style="position:absolute;top:547;left:90 "><font style="line-height:17px;">Further to our conversation yesterday, I am writing on behalf of our client, Gold Fields Limited (&#8220;Gold <br>Fields&#8221;), with regard to the comment letter dated March 19, 2007 of the staff of the Division of Corporation <br>Finance of the Securities and Exchange Commission on the above referenced Form 20-F.  As we <br>discussed, the Company is working on its response and anticipates submitting it by the end of April. </font></DIV>
<DIV style="position:absolute;top:626;left:90 ">Please let me know if you have any questions. </DIV>
<DIV style="position:absolute;top:653;left:90 ">Yours sincerely </DIV>
<DIV style="position: absolute; top: 732; left: 89; width: 669; height: 64"><font style="line-height:14px;">Jennifer Schneck <br> <br>cc:&nbsp;&nbsp;&nbsp;
  Nick </font>Holland<br>
  <font style="line-height:14px;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Michael<font style="line-height:14px;"> </font>Fleischer<font style="line-height:14px;">&nbsp;&nbsp;<br>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>Paul<font style="line-height:14px;"> </font>Schmidt<i><br>
 </i><font style="line-height:14px;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><i>Gold Fields Limited </i></DIV>
<DIV style="position:absolute;top:823;left:90 "> </DIV>
</DIV>
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<SEQUENCE>3
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