SEC Comment Letter for Coeur Mining, Inc. (CDE) (CIK 0000215466) (CDE) — Jan 9, 2014
Coeur Mining, Inc. (CDE) (CIK 0000215466)
Date: Jan. 9, 2014 · CIK: 0000215466 · Accession: 0000000000-14-001210
AI Filing Summary & Sentiment
Reasoning
Letter
January 9, 2014 Via E -Mail Peter C. Mitchell Chief Financial Officer Coeur Mining, Inc. 104 S. Michigan Ave., Suite 900 Chicago, IL 60603
Re: Coeur Mining, Inc. Form 10-K for the Year Ended December 31, 2012 Filed February 21, 2013 Form 10 -Q for the Quarter Ended September 30, 2013 Filed November 6, 2013 File No. 001 -08641
Dear Mr. Mitchell :
We have completed our review of your filings . 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 s 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 laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Tia L. Jenkins
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January 9, 2014 Via E -Mail Peter C. Mitchell Chief Financial Officer Coeur Mining, Inc. 104 S. Michigan Ave., Suite 900 Chicago, IL 60603 Re: Coeur Mining, Inc. Form 10-K for the Year Ended December 31, 2012 Filed February 21, 2013 Form 10 -Q for the Quarter Ended September 30, 2013 Filed November 6, 2013 File No. 001 -08641 Dear Mr. Mitchell : We have completed our review of your filings . 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 s 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 laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel , and Mining