SecProbe.io

February 23, 2015

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

Re: Coeur Mining, Inc.
  Amendment No. 1 to Registration Statement on Form S-4
Filed  February 9 , 2015
  File No.  333-201382

Dear Mr. Krebs :

We have limited our review of your registration statement to those issues we have
addressed in our 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 this letter by amending your registration statement and providing the
requested information.   Where you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.

After reviewing any amendment to your registration statement and the information you
provide in response to these comments , we may have additional comments.

Opinion of Coeur’s Financial Advisor, page 48

1. We note that the discounted cash flow analysis included the consensus pricing of gold
and silver in one scenario and Coeur pricing in the other scenario.  Please revise to
include the consensus pricing and the Coeur pricing.  In addition, please disclose the
Estimated Capital Savings used in the Selected Companies Analysis and Selected
Transactions Analysis.

The Modified San Miguel Projections, page 78

2. Please provide clear disclosure in this section as to the modifications and assumptions for
the four modifications to the San Miguel Projections.   In addition, please advise us as to
the considerations made in determining the time period included in these calculations.

Mr. Mitchell J. Krebs
Coeur Mining, Inc.
February 23 , 2015
Page 2

The Voting and Support Agreement, page 83

3. We note your response to comment 17 and we reissue the comment.  Please include the
amount and percent of shares of Paramount that shareholders have agreed to vote in favor
of the merger agreement in your next a mendment.

Exhibits

4. We note your response to comment 19 and we reissue the comment.  Please file the
executed legal and tax opinions prior to requesting effectiveness and allow us sufficient
time to review.

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 Act of 193 3 and
all applicable Securities  Act rules require.   Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Notwithstanding our comments, in the event you request acceleration of the effective date
of the pending registration statement please provide a written statement from the company
acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commissi on from taking any action with respect
to the filing;

 the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and acc uracy of the disclosure in the filing; and

 the company may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Please refer to Rules 460 and 461 regarding requests for  acceleration .  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the securities specified in the above registration statement.  Please allow
adequate time  for us to rev iew any amendment prior to the requested effective date of the
registration statement.

Mr. Mitchell J. Krebs
Coeur Mining, Inc.
February 23 , 2015
Page 3

 Please contact Hillary Daniels at (202) 551 -3959  or Pamela Howell  at (202) 551 -3357
with any questions.

Sincerely,

 /s/ Pamela Howell
 for

John Reynolds
Assistant Director

cc: Steven R. Shoemate, Esq.
 Gibson, Dunn & Crutcher LLP