Confirmation of Mailing

AVINO SILVER & GOLD MINES LTD.

Suite 400-455 Granville Street

Vancouver, BC V6C 1T1

December 16, 2004

British Columbia Securities Commission

PO Box 10142 Pacific Centre

701 West Georgia Street

Vancouver, BC V7Y 1L2

Dear Sirs:

Re: Avino Silver & Gold Mines Ltd. (the “Company”)

We enclose herewith for filing with your office, the Company’s Interim Financial Statements and Management Discussion & Analysis for the period ended October 31, 2004.

We confirm that on the above date, the attached materials were forwarded by pre-paid first class mail to all persons on the supplemental list of the Company.

Yours Sincerely,

AVINO SILVER & GOLD MINES LTD.

“Connie Lillico”

Connie Lillico

Corporate Secretary

Cc: Alberta Securities Commission

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