SEC Comment Letter for Coeur Mining, Inc. (CDE) (CIK 0000215466) (CDE) — Jan 5, 2015

Coeur Mining, Inc. (CDE) (CIK 0000215466)
Date: Jan. 5, 2015 · CIK: 0000215466 · Accession: 0000000000-15-000325

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 5, 2015

Author

/s/ Rufus Decker for

Form

UPLOAD

Company

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

Letter

January 5, 2015 Via E -mail Mr. Mitchell J. Krebs President and Chief Executive Officer Coeur Mining, Inc. 104 S. Michigan Avenue, Suite 900 Chicago, IL 60603

Re: Coeur Mining, Inc. Form 10 -K for the Year Ended December 31, 2013 Filed February 26, 2014 File No. 001 -08641

Dear Mr. Krebs :

We have completed our review of your filing s. 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 s to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/ Rufus Decker for

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January 5, 2015

Via E -mail
Mr. Mitchell J.  Krebs
President and Chief Executive Officer
Coeur Mining, Inc.
104 S. Michigan Avenue, Suite 900
Chicago, IL 60603

 Re: Coeur Mining, Inc.
  Form 10 -K for the Year Ended December 31, 2013
  Filed February 26, 2014
  File No. 001 -08641

Dear Mr. Krebs :

We have completed our review of your filing s.  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 s to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require .

        Sincerely,

        /s/ Rufus Decker for

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

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