EX-99.2 3 ex99_2.htm EXHIBIT 99.2

Exhibit 99.2

Vellmer & Chang

Chartered Accountants*

505 - 815     Hornby Street

Vancouver, B.C., V6Z 2E6

Tel:                604-687-3776

Fax:               604-687-3778

E-mail:                           info@vellmerchang.com

* denotes a firm of incorporated professionals

Direct:                 Ihlpaili Vellmer, CA, CPA (Oregon)

Tel: 604-687-3773

E-mail:                     vellmer@vellmerchang.com

January 22, 2007

British Columbia Securities Commission

12^th Floor, 701 West Georgia Street

P.O. Box 10142

Vancouver, B.C., V7Y 1L2

and

Alberta Securities Commission

4^th Floor, 300 - 5^th Avenue S.W.

Calgary, Alta., T2P 3C4

Dear Sirs:

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

  Notice pursuant to NI 51-102 - Change of Auditor

In accordance with NI 51-102, we have reviewed the Company’s Notice of Change of Auditor dated January 15, 2007, and we agree with the information contained in the Notice.

Yours very truly,

VELLMER & CHANG

“Ihlpaili Vellmer”

Ihlpaili Vellmer, C.A., C.P.A. (Oregon)