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Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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Coeur Mining, Inc.

CIK 215466 CDE·Mining · All EDGAR filings ↗

Progression

  1. Finance chief departure 8-K
  2. SEC comment letter CORRESP +195d
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An amendment is grouped with the report it amends; every 12b-25 notice is one group

SEC comment letter Filing comparison

Coeur Mining, Inc. responded to SEC staff comments on MD&A

Letter dated 2025-06-11; published on EDGAR 2026-09-02 — the SEC releases comment letters only after the review closes.

Please revise subsequent filings to disclose the selected point of reference in which each of your mineral resources and mineral reserves are based, for example in situ, mill feed, saleable product, etc. as required by Item 1304(d)(1) of Regulation S-K. Response #1: The Company notes the Staff’s comment and respectfully confirms that it will revise its subsequent filings to disclose the selected point of reference…
Evidence
Cited sections
Item 2. Properties, page 34
Direction
company to staff
Letter dated
2025-06-11
Published on edgar
2026-09-02
Reviewing
Coeur Mining, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Filed November 14, 2024 File No.
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Non-GAAP measures, Income taxes, Fair value, Inventory, Business combinations
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC comment letter Filing comparison

Coeur Mining, Inc. responded to SEC staff comments on inventory

Letter dated 2025-07-11; published on EDGAR 2026-09-02 — the SEC releases comment letters only after the review closes.

We note your response to prior comment 5 regarding the adjustment for “Acquired inventory purchase price.” Please further clarify why you believe an adjustment for “a five-month short-term stockpile of ore that is expected to be consumed during the first year of ownership” does not change the recognition and measurement principles required to be applied in accordance with GAAP. Refer to Question 100.04 of the…
Evidence
Direction
company to staff
Letter dated
2025-07-11
Published on edgar
2026-09-02
Reviewing
Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-08641 Dear Mr. Pawar
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures, Inventory, Business combinations, MD&A
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC comment letter Filing comparison

SEC staff questioned Coeur Mining, Inc.'s accounting for MD&A

Letter dated 2025-05-28; published on EDGAR 2026-09-02 — the SEC releases comment letters only after the review closes.

Please revise subsequent filings to disclose the selected point of reference in which each of your mineral mineral resources and mineral reserves are based, for example in situ, mill feed, saleable product, etc. as required by Item 1304(d)(1) of Regulation S- K. 2. Please revise subsequent filings to compare each properties' mineral resources and reserves as of the end of the last fiscal year with the mineral…
Evidence
Cited sections
Item 2. Properties, page 34
Direction
staff to company
Letter dated
2025-05-28
Published on edgar
2026-09-02
Reviewing
Coeur Mining, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended March 31, 2025 File No. 001-08641 Dear Thomas S.
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Non-GAAP measures, Inventory
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC comment letter Filing comparison

SEC staff questioned Coeur Mining, Inc.'s accounting for inventory

Letter dated 2025-06-26; published on EDGAR 2026-09-02 — the SEC releases comment letters only after the review closes.

We note your response to prior comment 5 regarding the adjustment for “Acquired inventory purchase price.” Please further clarify why you believe an adjustment for “a five-month short-term stockpile of ore that is expected to be consumed during the first year of ownership” does not change the recognition and measurement principles required to be applied in accordance with GAAP. Refer to Question 100.04 of the…
Evidence
Direction
staff to company
Letter dated
2025-06-26
Published on edgar
2026-09-02
Reviewing
Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated June 11, 2025 File
Source
SEC staff comment letter (UPLOAD)
Topics
Non-GAAP measures, Inventory, MD&A
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC comment letter Filing comparison

SEC staff questioned Coeur Mining, Inc.'s accounting for inventory

Letter dated 2025-08-05; published on EDGAR 2026-09-02 — the SEC releases comment letters only after the review closes.

We note your response to prior comment 1 regarding the adjustment for “Acquired inventory purchase price.” However, we do not agree that this adjustment is appropriate within the context of Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Please revise your presentation to remove this purchase accounting adjustment from your Adjusted net income (loss) and Adjusted…
Evidence
Direction
staff to company
Letter dated
2025-08-05
Published on edgar
2026-09-02
Reviewing
Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated July 11, 2025 File
Source
SEC staff comment letter (UPLOAD)
Topics
Non-GAAP measures, Inventory, MD&A
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC comment letter Filing comparison

Coeur Mining, Inc. responded to SEC staff comments on inventory

Letter dated 2025-09-03; published on EDGAR 2026-09-01 — the SEC releases comment letters only after the review closes.

We note your response to prior comment 1 regarding the adjustment for “Acquired inventory purchase price.” However, we do not agree that this adjustment is appropriate within the context of Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Please revise your presentation to remove this purchase accounting adjustment from your Adjusted net income (loss) and Adjusted…
Evidence
Direction
company to staff
Letter dated
2025-09-03
Published on edgar
2026-09-01
Reviewing
Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-08641 Dear Mr. Pawar
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures, Inventory, Business combinations, Fair value
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC comment letter Filing comparison

Coeur Mining, Inc. responded to SEC staff comments on inventory

Letter dated 2025-12-22; published on EDGAR 2026-09-01 — the SEC releases comment letters only after the review closes.

We note your response to prior comment 1 regarding your adjustment for “Acquired inventory purchase price” and do not agree with your conclusion. We continue to believe that this adjustment is inconsistent with Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. As such, please remove this adjustment from your non-GAAP measures, including Adjusted net income (loss)…
Evidence
Direction
company to staff
Letter dated
2025-12-22
Published on edgar
2026-09-01
Reviewing
Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended September 30, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-08641 Dear Mr. P
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures, Inventory
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC comment letter Filing comparison

SEC staff questioned Coeur Mining, Inc.'s accounting for inventory

Letter dated 2025-12-12; published on EDGAR 2026-09-01 — the SEC releases comment letters only after the review closes.

We note your response to prior comment 1 regarding your adjustment for “Acquired inventory purchase price” and do not agree with your conclusion. We continue to believe that this adjustment is inconsistent with Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. As such, please remove this adjustment from your non-GAAP measures, including Adjusted net income (loss)…
Evidence
Direction
staff to company
Letter dated
2025-12-12
Published on edgar
2026-09-01
Reviewing
Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended September 30, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated September 3, 2
Source
SEC staff comment letter (UPLOAD)
Topics
Non-GAAP measures, Inventory
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
Finance chief departure Filing comparison

Coeur Mining, Inc.'s Chief Accounting Officer departed and a successor was named

Evidence
Interim only
No
Item code
5.02
Item title
Departure of Directors or Certain Officers
Role
Chief Accounting Officer
Severity
normal
Source
SEC 8-K item code
Successor named
Yes
Why
The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.
Finance chief departure Filing comparison

Coeur Mining, Inc.'s Chief Financial Officer departed and a successor was named

Evidence
Interim only
No
Item code
5.02
Item title
Departure of Directors or Certain Officers
Role
Chief Financial Officer
Severity
normal
Source
SEC 8-K item code
Successor named
Yes
Why
The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.