August 30, 2024

Robert R. McEwen
Chief Executive Officer
McEwen Mining Inc.
150 King Street West, Suite 2800
Toronto, Ontario
Canada M5H 1J9

       Re: McEwen Mining Inc.
           Registration Statement on Form S-4
           Filed August 23, 2024
           File No. 333-281729
Dear Robert R. McEwen:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

       Please contact Michael Purcell at 202-551-5351 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:   George Hagerty