-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000316888-08-000007.txt : 20081215
<SEC-HEADER>0000316888-08-000007.hdr.sgml : 20081215
<ACCEPTANCE-DATETIME>20081020152120
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000316888-08-000007
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20081020

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>

<HEAD><TITLE></TITLE></HEAD>
<BODY>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
<TR style="font-size:1px" >
<TD WIDTH="16%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
<TD WIDTH="28%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="2%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="53%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
</TR>
<TR>
<TD ROWSPAN="2" VALIGN=TOP>
<P><IMG SRC="img001.jpg" ALT="(AVINO LOGO)"></P>
</TD>
<TD HEIGHT=69 VALIGN=BOTTOM>
<P><FONT SIZE=4><B>AVINO SILVER &amp; <BR>
  GOLD MINES LTD.</B></FONT></P>
</TD>
<TD HEIGHT=69 VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD HEIGHT=69 VALIGN=BOTTOM>
<P><FONT SIZE="2">T
604.682.3701 Suite 400, 455 Granville Street ir@avino.com <BR>
F 604.682.3600 Vancouver, BC V6C 1T1 www.avino.com </FONT> </P>
</TD>
</TR>
<TR>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
</TABLE>

<P><FONT SIZE=2>VIA FACSIMILE: 202-772-9368<BR>
(Original to follow by mail)</FONT></P>

<P><FONT SIZE=2>October 17, 2008</FONT></P>

<P><FONT SIZE=2><B><U>Attention: Tracie Towner<BR>
</U></B>U.S. Securities
and Exchange Commission<BR>
Washington, D.C.<BR>
20549-7010</FONT></P>

<P><FONT SIZE=2>Dear Ms. Towner:</FONT></P>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
<TR style="font-size:1px" >
<TD WIDTH="6%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
<TD WIDTH="93%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2><B>RE:</B></FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2><B>Avino Silver &amp; Gold Mines Ltd. <BR>
  Form 20F for Transition Period Ended December 31, 2007 <BR>
  File No. 0-09266</B></FONT></P>
</TD>
</TR>
</TABLE>

<P><FONT SIZE=2>This letter is in response
to our discussion of October 10, 2008, pertaining to our amended Form 20F for
the Transition Period Ended December 31, 2007, filed on August 22, 2008. </FONT></P>

<P><FONT SIZE=2>Our amended Form 20F
included further disclosure of our internal control procedures in Item 5 but we
understand we did not carry this additional disclosure forward to Item 15 where
in fact this disclosure is required. In future filings we will include this
information in the appropriate Item 15 and understand it is not necessary in
Item 5. We further acknowledge that our discussion surrounding any changes in
our internal controls should include changes that occurred during the year and
not only changes in the last quarter of the year.</FONT></P>

<P><FONT SIZE=2>Thank you.</FONT></P>

<P><FONT SIZE=2>Sincerely,</FONT></P>

<P><FONT SIZE=2><B>Avino Silver &amp; Gold Mines Ltd.</B></FONT></P>

<P><FONT SIZE=2>Per:</FONT></P>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
<TR style="font-size:1px" >
<TD WIDTH="100%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE="2"><I>/s/ Lisa
Sharp</I> </FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<HR SIZE=1 WIDTH="40%" NOSHADE COLOR="#969696" ALIGN=LEFT>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2>Chief Financial Officer</FONT></P>
</TD>
</TR>
</TABLE>
<BR>
<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4>

</BODY>

</HTML>

</TEXT>
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