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<SEC-DOCUMENT>0000000000-06-002486.txt : 20060925
<SEC-HEADER>0000000000-06-002486.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20060117144616
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-002486
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060117

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AVINO SILVER & GOLD MINES LTD
		CENTRAL INDEX KEY:			0000316888
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		455 GRANVILLE ST STE 400
		CITY:			VANCOUVER BC CANADA
		STATE:			A1
		ZIP:			00000
		BUSINESS PHONE:		6046823701

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL AVINO MINES LTD
		DATE OF NAME CHANGE:	19950607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AVINO MINES & RESOURCES LTD
		DATE OF NAME CHANGE:	19950607
PUBLIC REFERENCE ACCESSION NUMBER:		0001012410-05-000039
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      January 17, 2006

Mr. David Wolfin
President, Chief Executive Officer and Principal Financial Officer
Avino Silver & Gold Mines Ltd.
455 Granville Street, Suite 400
Vancouver, BC, Canada	V6C 1T1


	Re:	Avino Silver & Gold Mines Ltd.
		Form 20-F for the Fiscal Year Ended January 31, 2005
Filed July 22, 2005
Supplemental Response dated January 12, 2006
File No. 000-09266


Dear Mr. Wolfin:

	We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.

								Sincerely,



								Karl Hiller
								Branch Chief



cc:	Stewart L. Muglich
	Sangra Moller, LLP
??

??

??

??

Mr. David Wolfin
Avino Silver & Gold Mines Ltd.
January 6, 2006
Page 1




UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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