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                                November 30, 2023

       Perry Ing
       Chief Financial Officer
       McEwen Mining Inc.
       150 King Street, Suite 2800
       Toronto, Ontario, Canada M5H 1J9

                                                        Re: McEwen Mining Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed November 6,
2023
                                                            File No. 333-275324

       Dear Perry Ing:

              We have conducted a limited review of your registration statement
and have the
       following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       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.
 Perry Ing
McEwen Mining Inc.
November 30, 2023
Page 2

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Claudia Rios, Staff Attorney, at 202-551-8770 or Daniel
Morris, Legal
Branch Chief, at 202-551-3314 with any other questions.



                                                           Sincerely,
FirstName LastNamePerry Ing
                                                           Division of
Corporation Finance
Comapany NameMcEwen Mining Inc.
                                                           Office of Energy &
Transportation
November 30, 2023 Page 2
cc:       David Crandall, Esq.
FirstName LastName