<SEC-DOCUMENT>0001567619-17-001517.txt : 20170901
<SEC-HEADER>0001567619-17-001517.hdr.sgml : 20170901
<ACCEPTANCE-DATETIME>20170726181806
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001567619-17-001517
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Coeur Mining, Inc.
		CENTRAL INDEX KEY:			0000215466
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				820109423
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		104 SOUTH MICHIGAN AVENUE
		STREET 2:		SUITE 900
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60603
		BUSINESS PHONE:		312-489-5800

	MAIL ADDRESS:	
		STREET 1:		104 SOUTH MICHIGAN AVENUE
		STREET 2:		SUITE 900
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60603

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COEUR D ALENE MINES CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">July 26, 2017</div>

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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"><u>VIA EDGAR</u></div>

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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Securities and Exchange Commission</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">100 F Street, N.E.</div>

<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Washington, D.C. 20549</div>

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<div style="TEXT-ALIGN: justify; FONT-STYLE: italic; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Coeur Mining, Inc. Registration Statement on Form S-4</div>
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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Ladies and Gentlemen:</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">This letter is sent on behalf of Coeur Mining, Inc. (the &#8220;Company&#8221;) and certain subsidiary guarantors of the Company (the &#8220;Guarantors&#8221;) in connection with a Registration Statement on Form S-4 (the &#8220;Registration Statement&#8221;) filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) by the Company and Guarantors pursuant to the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), relating to the proposed offer to exchange (the &#8220;Exchange Offer&#8221;) up to $250,000,000 principal amount of its new 5.875% Senior Notes due 2024 (the &#8220;New Notes&#8221;) and guarantees thereof by the Guarantors for a like principal amount of the Company&#8217;s outstanding 5.875% Senior Notes due 2024 (the &#8220;Outstanding Notes&#8221;) and guarantees thereof by the Guarantors.</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">The Company and the Guarantors are registering the Exchange Offer pursuant to the Registration Statement in reliance on the position enunciated by the staff of the Commission (the &#8220;Staff&#8221;) in <font style="FONT-STYLE: italic; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Exxon Capital Holdings Corp.</font>, SEC No-Action Letter available May 13, 1988, <font style="FONT-STYLE: italic; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Morgan Stanley &amp; Co.</font>, SEC No-Action Letter available June 5, 1991, and <font style="FONT-STYLE: italic; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Shearman &amp; Sterling</font>, SEC No-Action Letter available July 2, 1993.&#160; Neither the Company nor the Guarantors has entered into any arrangement or understanding with any person to distribute the New Notes to be received in the Exchange Offer and, to the best of the Company&#8217;s and each Guarantor&#8217;s information and belief, each person participating in the Exchange Offer will be acquiring the New Notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the New Notes to be received in the Exchange Offer.&#160; In this regard, the Company will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) that any person using the Exchange Offer to participate in a distribution of the New Notes to be received in the Exchange Offer (1) cannot rely on the Staff&#8217;s position enunciated in the <font style="FONT-STYLE: italic; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Exxon Capital </font>SEC No-Action Letter or similar letters of the Staff and (2) must comply with registration and prospectus delivery requirements of the Securities Act in connection with any secondary resale transaction.&#160; The Company acknowledges that such a secondary resale transaction should be covered by an effective registration statement containing the selling securityholder information required by Item 507 of Regulation SK.</div>

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<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"><font style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Coeur Mining, Inc.</font> | 104 S. Michigan Ave., Suite 900 | Chicago, Illinois l 60603 | t: 312-489-5843 | f: 312-489-5897 | www.coeur.com</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">The Company will include in the transmittal letter or similar documentation to be executed by an Exchange Offer offeree in order to participate in the Exchange Offer a provision equivalent to the following:</div>

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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 36pt; FONT-SIZE: 10pt; MARGIN-RIGHT: 36pt">If the Exchange Offer offeree is a broker-dealer that will receive New Notes for its own account in exchange for Outstanding Notes that were acquired as a result of market-making activities or other trading activities, it acknowledges that it will deliver a prospectus in connection with any resale of such New Notes; however, by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an &#8220;underwriter&#8221; within the meaning of the Securities Act.</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">The Company will also require that each participant in the Exchange Offer furnish a representation in the transmittal letter or similar documentation that neither such participant nor, to the actual knowledge of such participant, any other person receiving New Notes from such participant, has any arrangement or understanding with any person to participate in the distribution of the New Notes.</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">The Company will make broker-dealers participating in the Exchange Offer aware (through the Exchange Offer prospectus) that any broker-dealer that resells New Notes that were received by it for its own account pursuant to the Exchange Offer and any broker or dealer that participates in a distribution of such New Notes may be deemed to be an &#8220;underwriter&#8221; within the meaning of the Securities Act and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such New Notes.</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Please do not hesitate to contact Andrew L. Fabens of Gibson, Dunn &amp; Crutcher LLP at (212) 351-4034 or the undersigned at (312) 489-5846 with any questions or comments concerning this letter.</div>

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<div style="TEXT-ALIGN: center; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">[<font style="FONT-STYLE: italic; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Signature page follows.</font>]</div>

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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Kind regards,</div>
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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">/s/ Casey M. Nault</div>
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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Casey M. Nault</div>
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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Senior Vice President, General Counsel and Secretary Coeur Mining, Inc.</div>
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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Andrew L. Fabens, </div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Gibson, Dunn &amp; Crutcher LLP</div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
