TEXT-EXTRACT 2 filename2.txt November 1, 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 completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining