SEC Comment Letter for Coeur Mining, Inc. (CDE) (CIK 0000215466) (CDE) — Feb 22, 2013

Coeur Mining, Inc. (CDE) (CIK 0000215466)
Date: Feb. 22, 2013 · CIK: 0000215466 · Accession: 0000000000-13-010168

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 22, 2013

Author

/s/Tia L. Jenkins

Form

UPLOAD

Company

Coeur Mining, Inc. (CDE) (CIK 0000215466)

Letter

February 22, 2013 Via E -mail Mr. Mitchell J. Krebs Chief Executive Officer Coeur d’Alene Mines Corporation 505 Front Avenue Coeur d’Alene, I D 83814

Re: Coeur d’Alene Mines Corporation Form 10 -K for Fiscal Year Ended December 31, 2011 Filed February 23, 2012 File No. 001 -08641

Dear Mr. Krebs :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/Tia L. Jenkins

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February 22, 2013

Via E -mail
Mr. Mitchell J.  Krebs
Chief Executive Officer
Coeur d’Alene Mines Corporation
505 Front Avenue
Coeur d’Alene, I D 83814

 Re: Coeur d’Alene Mines Corporation
  Form 10 -K for Fiscal Year Ended December 31, 2011
  Filed February 23, 2012
  File No. 001 -08641

Dear Mr. Krebs :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities la ws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require .

        Sincerely,

        /s/Tia L. Jenkins

        Tia L. Jenkins
Senior Assistant Chief Accountan t
Office of Beverages, Apparel, and
Mining

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