<SEC-DOCUMENT>0001171843-17-006043.txt : 20180717
<SEC-HEADER>0001171843-17-006043.hdr.sgml : 20180717
<ACCEPTANCE-DATETIME>20171016060135
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001171843-17-006043
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CALEDONIA MINING CORP
		CENTRAL INDEX KEY:			0000766011
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3RD FLOOR, WEIGHBRIDGE HOUSE
		STREET 2:		WEIGHBRIDGE
		CITY:			ST HELIER
		STATE:			Y9
		ZIP:			JE2 3NF
		BUSINESS PHONE:		441534679800

	MAIL ADDRESS:	
		STREET 1:		3RD FLOOR, WEIGHBRIDGE HOUSE
		STREET 2:		WEIGHBRIDGE
		CITY:			ST HELIER
		STATE:			Y9
		ZIP:			JE2 3NF

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CALEDONIA MINING CORP
		DATE OF NAME CHANGE:	19950606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDEN NORTH RESOURCE CORP
		DATE OF NAME CHANGE:	19920302
</SEC-HEADER>
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<TYPE>CORRESP
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<P STYLE="margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">October 16, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">United States Securities and
Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">Washington, D.C. 20549-4238</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt"><U>Attention: Mr. Craig Arakawa,
Accounting Branch Chief Office of Beverages, Apparel and Mining.</U></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 55pt; text-align: center"><B>Re:</B></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><B>Mail Stop 3561,</B></TD>
</TR>     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>Caledonia
Mining Corporation Plc </B></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>Form 20-F
for the Year Ended December 31, 2016</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>Filed March
30, 2017</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>File No.
000-13345</B></TD></TR>
</TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">Dear Mr. Arakawa:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">We acknowledge receipt of your
letter dated October 11, 2017 regarding the <B>Form 20-F for the Year Ended December 31, 2016</B>. To be able to obtain the necessary
information to form a response to your letter and have our proposed letter reviewed by various levels of quality assurance, we
request to submit our response by latest November 3, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">We are available to discuss any
of the foregoing at your convenience. Please contact either the undersigned by telephone at +44 1534 679 800 or by email at marklearmonth@caledoniamining.com
should you wish to so discuss.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt"><B>Caledonia Mining Corporation
Plc</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 17.65pt 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt"><I>/s/</I>Mark Learmonth</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 17.65pt 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">Mark Learmonth</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0 0pt 0pt; text-align: left; text-indent: 0pt">(Chief Financial Officer)</P>



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