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                              September 12, 2023

       Paul Schmidt
       Chief Financial Officer
       Gold Fields Limited
       150 Helen Road
       Sandown, Sandton, 2196
       South Africa

                                                        Re: Gold Fields Limited
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2022
                                                            Filed March 30,
2023
                                                            File No. 001-31318

       Dear Paul Schmidt:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2022 Filed March 30,
2023

       Summary Disclosure of Mining Operations Pursuant to Item 1303 of
Regulation S-K under the
       Securities Act, page 30

   1.                                                   We note your summary
disclosure includes operating properties, however does not appear
                                                        to include all
properties in which you have a direct or indirect economic interest, as
                                                        required by Item
1303(a)(1) of Regulation S-K. For example we note your disclosure on
                                                        page 84 of your
Integrated Annual Report regarding strategic investments that have not
                                                        been included in your
summary table. Please revise your summary disclosure to include
                                                        all properties in which
you have a direct or indirect economic interest, as required by Item
                                                        1303(a)(1) of
Regulation, including the disclosure required under Item 1303(b) of
                                                        Regulation S-K.
 Paul Schmidt
FirstName
Gold FieldsLastNamePaul  Schmidt
            Limited
Comapany 12,
September  NameGold
               2023 Fields Limited
September
Page 2     12, 2023 Page 2
FirstName LastName
Exhibits

2.       We are unable to locate your mining and processing schedule in the
Cerro Corona Copper
         and Gold Mine technical report summary dated December 31, 2022, filed
as Exhibit 96.8.
         For example, page 95 includes a reference to the Cerro Corona Copper
and Gold Mine
         mining and processing schedule in Section 12.2, however the schedule
appears to be
         missing. Additionally in Table 19.1.1 on page 96 of the Cerro Corona
technical report
         summary, we are unable to reconcile the quantities sold, with the LOM
processed, when
         applying the recovery percentage. Please advise.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact John Coleman at 202-551-3610 or Craig Arakawa at
202-551-3650 if
you have questions regarding comments.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation