Correspondence 0001104659-23-125040 from McEwen Mining Inc. (MUX, MQMNW) (CIK 0000314203) (MUX)
McEwen Mining Inc. (MUX, MQMNW) (CIK 0000314203)
Date: Dec. 11, 2023 · CIK: 0000314203 · Accession: 0001104659-23-125040
AI Filing Summary & Sentiment
File numbers found in text: 333-275324
Referenced dates: November 30, 2023
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CORRESP
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filename1.htm
December 11, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Claudia Rios
Daniel Morris
Re: McEwen Mining Inc.
Registration Statement on Form S-3
Filed November 6, 2023
File No. 333-275324
Ladies and Gentlemen:
This letter sets forth the response of McEwen Mining
Inc. (the “Company”) to the comment provided by the staff of the Division of Corporation Finance (the “Staff”)
of the Securities and Exchange Commission in its comment letter dated November 30, 2023 with respect to the above-referenced Registration
Statement on Form S-3. For your convenience, the Staff’s comment is set forth in bold below, followed by the Company’s
response.
Registration Statement on Form S-3
Description of Securities
Debt Securities, page 4
1. You state that the debt securities will be issued under one or more separate indentures, and that you will file a copy of the indentures
or supplemental indentures with the SEC at or before the time of the offering of the applicable series of debt securities. Please revise
your disclosure to clarify whether the indenture incorporated by reference as Exhibit 4.1 will cover all the debt securities to be
issued under this S-3. If it does not, please note that any additional forms of indenture that are necessary to cover the debt to be issued
must be filed prior to effectiveness.
Company Response:
We respectfully acknowledge the Staff’s comment.
The Company has revised the disclosure beginning on page 4 to clarify that the form of indenture incorporated by reference as Exhibit 4.1
will cover all of the debt securities that may be issued under the Form S-3.
* * * *
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We hope that the foregoing has been responsive
to the Staff’s comments. Please do not hesitate to contact me by telephone at (647) 258-0395 or by email at ping@mcewenmining.com
with any questions or further comments you may have.
Sincerely,
/s/ Perry Ing
Perry Ing
Chief Financial Officer
cc: Robert McEwen, Chief Executive Officer – McEwen Mining Inc.
Carmen Diges, General Counsel – McEwen Mining
Inc.
David R. Crandall, Hogan Lovells US LLP
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