<SEC-DOCUMENT>0001140361-24-039934.txt : 20241003
<SEC-HEADER>0001140361-24-039934.hdr.sgml : 20241003
<ACCEPTANCE-DATETIME>20240903160938
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-039934
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240903

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			McEwen Mining Inc.
		CENTRAL INDEX KEY:			0000314203
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				840796160
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		SUITE 2800
		STREET 2:		150 KING STREET WEST, P.O. BOX 24
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 1J9
		BUSINESS PHONE:		647-258-0395

	MAIL ADDRESS:	
		STREET 1:		SUITE 2800
		STREET 2:		150 KING STREET WEST, P.O. BOX 24
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 1J9

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	U S GOLD CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	U S SILVER STATE MINING CORP
		DATE OF NAME CHANGE:	19880706

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SILVER STATE MINING CORP
		DATE OF NAME CHANGE:	19880629
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; font-weight: bold;">McEwen Mining Inc.</div>
    <div style="text-align: center;">150 King Street West, Suite 800</div>
    <div style="text-align: center;">Toronto, Ontario</div>
    <div style="text-align: center;">Canada M5H 1J9</div>
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    <div>September 3, 2024</div>
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    <div style="font-weight: bold;">VIA EDGAR</div>
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    <div>U.S. Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>Office of Energy &amp; Transportation</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
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              <div style="text-indent: 0px;"><font style="font-weight: bold;">McEwen Mining Inc.</font></div>
              <div style="text-indent: 0px;">
                <div style="margin: 0px; font-weight: bold; text-indent: 0px;">Registration Statement on Form S-4 (File No. 333-281729)</div>
                <div style="font-weight: bold; text-indent: 0px;">Request for Acceleration of Effective Date</div>
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    <div>Ladies and Gentlemen:</div>
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    <div style="text-indent: 36pt;">Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, McEwen Mining Inc. (the &#8220;<font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Company</font>&#8221;)

      hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above referenced Registration Statement on Form S-4 (the &#8220;<font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Registration Statement</font>&#8221;) and declare the Registration Statement effective as of Thursday, September 5, 2024, at 4:30 p.m., Eastern time, or as soon as practicable thereafter.</div>
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    <div style="text-indent: 36pt;">The Company requests that it be notified of such effectiveness by a telephone call to George A. Hagerty of Hogan Lovells US LLP at (303) 454-2464.</div>
    <div style="text-indent: 36pt;"> <br>
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            <td style="text-indent: 0px;" colspan="2" rowspan="1">Sincerely,</td>
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            <td style="text-indent: 0px;" colspan="2" rowspan="1">McEwen Mining Inc.&#160;</td>
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            <td rowspan="1" style="width: 8%; padding: 0px 0px 2px; text-indent: 0px;">By:</td>
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              <div style="text-align: left; text-indent: 0px;">/s/ Carmen L. Diges</div>
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            <td style="width: 8%; text-indent: 0px;">Name:</td>
            <td style="width: 42%; text-indent: 0px;">Carmen L. Diges</td>
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            <td style="width: 8%; text-indent: 0px;">Title:</td>
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