SEC Comment Letter for Coeur Mining, Inc. (CDE) (CIK 0000215466) (CDE) — Jul 31, 2017
Coeur Mining, Inc. (CDE) (CIK 0000215466)
Date: July 31, 2017 · CIK: 0000215466 · Accession: 0000000000-17-026925
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File numbers found in text: 333-219492
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Mail Stop 3561 July 31, 2017 Via E -mail Casey M. Nault General Counsel and Secretary Coeur Mining, Inc. 104 S. Michigan Avenue, Suite 900 Chicago, Illinois 60603 Re: Coeur Mining, Inc. Registration Statement on Form S-4 Filed July 27, 2017 File No. 333-219492 Dear Mr. Nault : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Michael Killoy at (202) 551 -7576 with any questions. Sincerely, /s/ Brigitte Lippmann (for) John Reynolds Assistant Director Office of Beverages, Apparel and Mining cc: Andrew L. Fabens Gibson, Dunn & Crutcher LLP