October 12, 2018

Peter Mitchell
Senior Vice President and Chief Financial Officer
Coeur Mining, Inc.
104 S. Michigan Ave. Suite 900
Chicago, IL 60603

       Re: Coeur Mining, Inc.
           Form 10-K
           Filed February 7, 2018
           File No. 001-08641

Dear Mr. Mitchell:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following 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 these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

FORM 10-K

Proven and Probable Reserves, page 30

1.    Mineralized materials are disclosed for your Silvertip property. Please
forward to our
      engineer as supplemental information and not as part of your filing, your
information that
      establishes the quantity and quality of your mineralized materials, as
required by Industry
      Guide 7(c). The information requested includes, but is not limited to:

          Property and geologic maps

          Description of your sampling and assaying procedures

          Drill-hole maps showing drill intercepts
 Peter Mitchell
FirstName LastNamePeter Mitchell
Coeur Mining, Inc.
Comapany NameCoeur Mining, Inc.
October 12, 2018
October 12, 2018 Page 2
Page 2
FirstName LastName


             Representative geologic cross-sections and drill logs

             Description and examples of your cut-off calculation procedures

             Cutoff grades used for each category of your reserves and
resources

             Justifications for the drill hole spacing used to classify and
segregate proven and
             probable reserves

             A detailed description of your procedures for estimating reserves

             Copies of any pertinent engineering or geological reports, and
executive summaries of
             feasibility studies or mine plans which including the cash flow
analyses

             A detailed permitting and government approval schedule for the
project, particularly
             identifying the primary environmental or construction approval(s)
and your current
             location on that schedule.

         To minimize the transfer of paper, please provide the requested
information on a CD or a
         flash drive, formatted as Adobe PDF files and provide the name and
phone number for a
         technical person our engineer may call, if he has technical questions
about your reserves.

         In the event your company desires the return of this supplemental
material, please make a
         written request with the letter of transmittal and include a pre-paid,
pre-addressed shipping
         label to facilitate the return of the supplemental information. Please
note that you may
         request the return of this information pursuant to the provisions of
Rule 12b-4 of the
         Exchange Act.

         If there are any questions concerning the above request, please phone
Mr. George K.
         Schuler, Mining Engineer at (202) 551-3718.

Mineralized Material, page 32

2.       We note your disclosure of mineralized materials, which appear to be
the sum of your
         measured, indicated, and inferred resources as indicated by a
comparison of your filing to
         your website and technical reports. Mineralized material does not
include the tonnage and
         grade estimated by using geologic inference, which are sometimes
classed as "inferred" or
         "possible" by some evaluators. Please restate your mineralized
materials without the
         inferred resources.
 Peter Mitchell
Coeur Mining, Inc.
October 12, 2018
Page 3

       In closing, 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.

       You may contact George K. Schuler at (202) 551-3718 or Pam Howell at
(202) 551-3357
with any questions.



                                                          Sincerely,
FirstName LastNamePeter Mitchell
                                                          Division of
Corporation Finance
Comapany NameCoeur Mining, Inc.
                                                          Office of Beverages,
Apparel and
October 12, 2018 Page 3                                   Mining
FirstName LastName