December 6, 2024

Mitchell J. Krebs
Chief Executive Officer
Coeur Mining, Inc.
200 South Wacker Drive, Suite 2100
Chicago, IL 60606

        Re: Coeur Mining, Inc.
            Preliminary Proxy Statement on Schedule 14A
            Filed November 14, 2024
            File No. 001-08641
Dear Mitchell J. Krebs:

       We have reviewed your filing and have the following comments.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Preliminary Proxy Statement on Schedule 14A
Background of the Arrangement, page 60

1.     We note your disclosure that on September 18, 2023, Mr. Thomas Whelan,
Senior
       Vice President and Chief Financial Officer of Coeur, who also heads
Coeur   s
       Corporate Development team, held an introductory meeting with Mr. N.
Eric Fier, the
       Chief Executive Officer and a director of SilverCrest, and Ms. Tara
Hassan, P.Eng,
       the Vice President, Corporate Development of SilverCrest. We further
note that on
       December 11, 2023, a representative of Cormark Securities Inc. indicated
to Mr.
       Whelan that SilverCrest was interested in exploring a strategic
transaction, and
       suggested that representatives of Coeur and SilverCrest have an initial
meeting to
       discuss their interest in exploring a potential transaction. Please
expand to provide
       additional details regarding why Coeur determined to hold an
introductory meeting
       with SilverCrest. Please also provide additional details regarding
negotiations and
       interactions, if any, that occurred between you and SilverCrest during
the time from
       the introductory meeting on September 18, 2023 to December 11, 2023 when
       SilverCrest advised you that it would be interested in exploring a
strategic transaction.
 December 6, 2024
Page 2

2.     You disclose that on March 25, 2024, Coeur and an intermediate precious
metals
       producer    Party 1    entered into a mutual confidentiality agreement
and each began to
       share confidential information with and perform due diligence on the
other, and that
       during the months of March through July 2024, Coeur continued to conduct
due
       diligence on Party 1. You also disclose that on July 15, 2024, Coeur and
Party 1 held a
       mutual information-sharing session and following such session, Coeur and
Party 1
       continued to share confidential information with and perform due
diligence on each
       other. Please revise this section to disclose why and when you
determined not to
       pursue a transaction with Party 1.
3.     We note your disclosure that after Coeur submitted a non-binding
indication of
       interest to SilverCrest on August 2, 2024, SilverCrest delivered a
revised indication of
       interest on August 8, 2024, following the close of trading (the
August 8 Indication of
       Interest   ). Please revise to describe the terms of the August 8
Indication of Interest.
4.     We note your disclosure that on August 9, 2024, the parties signed the
final indication
       of interest (the "August 9 Indication of Interest"), pursuant to which
Coeur and
       SilverCrest agreed, subject to due diligence, to a fixed exchange ratio
that implied a
       spot and 20-day VWAP premium for SilverCrest shares equal to
approximately 24%
       and 17%, respectively, based on the closing share prices as of August 8,
2024. We
       further note you disclose that on September 22-23, 2024, the Coeur Board
discussed
       that the offer consideration set forth in the August 9 Indication of
Interest should be
       adjusted prior to an announcement and the Coeur Board agreed that a 15%
premium
       on the 20-day VWAP of SilverCrest was an appropriate target. Lastly, we
note you
       disclose that over the course of October 1, 2024 and October 2, 2024,
the parties
       continued to negotiate the proposed consideration, and the meeting was
concluded
       with an alignment by both parties that the proposed consideration under
the
       Arrangement would reflect an implied 18% premium for SilverCrest Common
Shares,
       based on the 20-day VWAPs of Coeur and SilverCrest as of the date of the
       Arrangement Agreement, which was consistent with the premium implied by
the
       proposed consideration set forth in the August 9 Indication of Interest.
Please revise
       the background section to provide the rationale for increasing the
proposed
       consideration and premium for the arrangement. Additionally, please
expand your
       disclosure to provide details surrounding negotiations of the
Arrangement Agreement.
5.     We note your disclosure on page 76 that in connection with rendering its
opinion and
       performing its related financial analyses, Goldman Sachs reviewed, among
other
       things, certain internal financial analyses and forecasts for
SilverCrest prepared by its
       management. Please disclose these forecasts for SilverCrest.
6.     We note your references to Cormark in this section. Please expand your
disclosure to
       provide a discussion of Cormark's role in the proposed arrangement and
related
       negotiations.
        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.
 December 6, 2024
Page 3

      Please contact Cheryl Brown at 202-551-3905 or Irene Barberena-Meissner
at 202-
551-6548 with any questions.



                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Energy &
Transportation
cc:   Eric Scarazzo, Esq.