MANILA, Feb 6 (Reuters) - Communist rebels attacked a gold processing plant in the southern Philippines on Wednesday, killing two security guards, officials said.

Seven members of the New People's Army (NPA) shot dead the men, who were guarding the plant belonging to local firm JB Mining and Management Corp., at around 0815 (0015 GMT), Chief Inspector Querubin Manalang said.

The NPA, waging one of the world's longest-running communist insurgencies, is opposed to foreign and local corporations mining Philippine sites and often attacks their operations.

Last month, the NPA attacked a mine majority-owned by London-listed Xstrata Plc, setting fire to buildings, in the south. Last year, the NPA attacked JB's gold mine in the Compostela Valley in the southern region of Mindanao, setting fire to a bulldozer and a welding machine.

The Philippine government wants to attract billions of dollars in foreign investment to its mineral sector and has offered to work with the mining firms to help improve security.

(Reporting by Carmel Crimmins; Editing by Raju Gopalakrishnan and Katie Nguyen)

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