# EDGAR Filing Document

**Accession Number:** 0000314203
**File Stem:** 0001104659-23-005295
**Filing Date:** 2023-1
**Character Count:** 2848
**Document Hash:** 3c56d5a861e43c872b81db3954615249
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-005295.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001104659-23-005295

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** McEwen Mining Inc.
- **CENTRAL INDEX KEY:** 0000314203
- **STANDARD INDUSTRIAL CLASSIFICATION:** GOLD & SILVER ORES [1040]
- **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

***VIA EDGAR***

January 20, 2023

Mr. George K. Schuler

Division of Corporate Finance

Securities and Exchange Commission

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **McEwen Mining Inc.** |
|  | **Form 10-K for Fiscal Year Ended December 31, 2021** |
|  | **Filed March 7, 2022** |
|  | **Form 10-Q for the Quarter Ended September 30, 2022** |
|  | **Filed November 4, 2022** |
|  | **File No. 001-33190** |

---

Dear Mr. Schuler:

We are writing in response to the letter from the Securities and Exchange Commission (the "<u>Commission</u>") to McEwen Mining Inc. dated December 20, 2022 (the "<u>Staff Comment Letter</u>"), in which the Commission requested that we respond to your comments regarding our Form 10-K for the fiscal year ended December 31, 2021 and our Form 10-Q for the quarter ended September 30, 2022 within ten business days or advise the Commission when we would provide a response.

As discussed with the SEC staff, we would like to request an extension to the filing deadline for our response. Accordingly, we respectfully request an extension until February 3, 2023 to file our response to the Staff Comment Letter. If this date is not acceptable to the Commission please let us know, otherwise we will post our response on Edgar by February 3, 2023.

If you have any questions, please do not hesitate to call the undersigned at 647-258-0395 x 130.

Very truly yours,

McEwen Mining Inc.

---

| |
|:---|
| /s/ Carmen L. Diges |
| Carmen L. Diges |
| General Counsel and Secretary |

---

cc: Mr. Steve Lo, Securities and Exchange Commission <br> Mr. Craig Arakawa, Securities and Exchange Commission