<SEC-DOCUMENT>0001477932-18-000282.txt : 20180117
<SEC-HEADER>0001477932-18-000282.hdr.sgml : 20180117
<ACCEPTANCE-DATETIME>20180117163016
ACCESSION NUMBER:		0001477932-18-000282
CONFORMED SUBMISSION TYPE:	20-F/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20161231
FILED AS OF DATE:		20180117
DATE AS OF CHANGE:		20180117

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:		20-F/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35254
		FILM NUMBER:		18531765

	BUSINESS ADDRESS:	
		STREET 1:		570 GRANVILLE STREET
		STREET 2:		SUITE 900
		CITY:			VANCOUVER BC CANADA
		STATE:			A1
		ZIP:			V6C 3P1
		BUSINESS PHONE:		6046823701

	MAIL ADDRESS:	
		STREET 1:		570 GRANVILLE STREET
		STREET 2:		SUITE 900
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C 3P1

	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>20-F/A
<SEQUENCE>1
<FILENAME>avino_20fa.htm
<DESCRIPTION>FORM 20-F/A
<TEXT>
<html><head><title>avino_20fa.htm</title><!--Document Created by EDGARMaster--></head><BODY spellcheck="true" style="text-align:justify;font:10pt TIMES NEW ROMAN;margin:0px 7%"><p style="MARGIN: 0px">
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<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b><font size="3">UNITED STATES</font></b></p>
<p style="MARGIN: 0px" align="center"><b><font size="3">SECURITIES AND EXCHANGE COMMISSION</font></b></p>
<p style="MARGIN: 0px" align="center"><b><font size="3">WASHINGTON, D.C. 20549</font></b></p>
<p style="MARGIN: 0px" align="center">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b><font size="5">FORM 20-F/A</font></b></p>
<p style="MARGIN: 0px" align="center"><b>(Amendment No. 1)</b></p>
<p style="MARGIN: 0px">&nbsp;</p>
<table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">
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<p style="MARGIN: 0px"><font face="Wingdings">o</font></p></td>
<td valign="top">
<p style="MARGIN: 0px">REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934</p></td></tr></table>
<p style="MARGIN: 0px" align="center">&nbsp;</p>
<p style="MARGIN: 0px" align="center">or</p>
<p style="MARGIN: 0px">&nbsp;</p>
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<td valign="top" width="4%">
<p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">x</font></p></td>
<td valign="top">
<p style="MARGIN: 0px">ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">For the fiscal year ended <b><u>December 31, 2016</u></b></p></td></tr></table>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center">or</p>
<p style="MARGIN: 0px">&nbsp;</p>
<table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">
<tr height="15">
<td valign="top" width="4%">
<p style="MARGIN: 0px"><font face="Wingdings">o</font></p></td>
<td valign="top">
<p style="MARGIN: 0px">TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">For the transition period from _______________ to ________________</p></td></tr></table>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center">or</p>
<p style="MARGIN: 0px">&nbsp;</p>
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<td valign="top" width="4%">
<p style="MARGIN: 0px"><font face="Wingdings">o</font></p></td>
<td valign="top">
<p style="MARGIN: 0px">SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">Date of event requiring this shell company report______________</p></td></tr></table>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center">Commission File Number <b><u>001-35254</u></b></p>
<p style="MARGIN: 0px">&nbsp;</p>
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<p style="MARGIN: 0px" align="center"><b><font size="5">AVINO SILVER &amp; GOLD MINES LTD.</font></b></p></td></tr>
<tr height="15">
<td width="100%">
<p style="MARGIN: 0px" align="center">(Exact name of Registrant as specified in its charter)</p></td></tr></table>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b><u>Not Applicable</u></b></p>
<p style="MARGIN: 0px" align="center">(Translation of Registrant&#8217;s name into English)</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b><u>British Columbia, Canada</u></b></p>
<p style="MARGIN: 0px" align="center">(Jurisdiction of incorporation or organization)</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b><u>570 Granville Street, Suite 900 Vancouver, British Columbia V6C 3P1, Canada</u></b></p>
<p style="MARGIN: 0px" align="center">(Address of principal executive offices)</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b>David Wolfin, 570 Granville Street, Suite 900 Vancouver, British Columbia V6C 3P1, Canada,</b></p>
<p style="MARGIN: 0px" align="center"><b><u>Tel: 604-682-3701, Email: dwolfin@avino.com</u></b></p>
<p style="MARGIN: 0px" align="center">(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center">Securities registered or to be registered pursuant to Section 12(b) of the Act:</p>
<p style="MARGIN: 0px">&nbsp;</p>
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<td style="BORDER-BOTTOM: 1px solid" valign="top" width="45%">
<p style="MARGIN: 0px" align="center"><b>Common Shares, without Par Value</b></p></td>
<td valign="top" width="10%">
<p style="MARGIN: 0px">&nbsp;</p></td>
<td style="BORDER-BOTTOM: 1px solid" valign="top" width="45%">
<p style="MARGIN: 0px" align="center"><b>NYSE AMERICAN </b></p></td></tr>
<tr height="15">
<td valign="top" width="45%">
<p style="MARGIN: 0px" align="center">Title of Each Class</p></td>
<td valign="top" width="10%">
<p style="MARGIN: 0px">&nbsp;</p></td>
<td valign="top" width="45%">
<p style="MARGIN: 0px" align="center">Name of Each Exchange on Which Registered</p></td></tr></table>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center">Securities registered or to be registered pursuant to Section 12(g) of the Act:</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b><u>Not Applicable</u></b></p>
<p style="MARGIN: 0px" align="center">(Title of Class)</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center">Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act:</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b><u>Not Applicable</u></b></p>
<p style="MARGIN: 0px" align="center">(Title of Class)</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Indicate the number of outstanding shares of each of the issuer&#8217;s classes of capital or common stock as of the close of the period covered by the annual report.</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify"><b>There were 27,488,834 common shares, without par value, issued and outstanding as of December 31, 2016.</b></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. <font face="Wingdings">o</font> Yes&nbsp;&nbsp;&nbsp; <font face="Wingdings">x</font> No</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. <font face="Wingdings">o</font> Yes&nbsp;&nbsp;&nbsp; <font face="Wingdings">x</font> No</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. <font face="Wingdings">x</font> Yes&nbsp;&nbsp;&nbsp; <font face="Wingdings">o</font> No</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Indicate by check mark whether the registrant has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). <font face="Wingdings">o</font> Yes&nbsp;&nbsp;&nbsp; <font face="Wingdings">o</font> No</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of &#8220;accelerated filer and large accelerated filer&#8221; in Rule 12b-2 of the Exchange Act. (Check one):</p>
<p style="MARGIN: 0px">&nbsp;</p>
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<tr height="15">
<td width="22%">
<p style="MARGIN: 0px">Large Accelerated Filer </p></td>
<td width="10%">
<p style="MARGIN: 0px"><font face="Wingdings">o</font></p></td>
<td width="22%">
<p style="MARGIN: 0px">Accelerated Filer </p></td>
<td width="10%">
<p style="MARGIN: 0px"><font face="Wingdings">o</font></p></td>
<td width="22%">
<p style="MARGIN: 0px">Non-Accelerated Filer </p></td>
<td>
<p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">x</font></p></td></tr></table>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:</p>
<p style="MARGIN: 0px">&nbsp;</p>
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<td valign="middle" width="30%">
<p style="MARGIN: 0px" align="center">U.S. GAAP <font face="Wingdings">o</font></p></td>
<td width="40%">
<p style="MARGIN: 0px" align="left">International Financial Reporting Standards as issued by the International Accounting Standards Board <font face="Wingdings">x</font></p></td>
<td width="30%">
<p style="MARGIN: 0px" align="center">Other <font face="Wingdings">o</font></p></td></tr></table>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">If &#8220;Other&#8221; has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow. Item 17 <font face="Wingdings">o</font> Item 18 <font face="Wingdings">x</font></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes <font face="Wingdings">o </font>No <font face="Wingdings">x</font></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b>(APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS.)</b></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes <font face="Wingdings">o </font>No <font face="Wingdings">o</font></p>
<p style="MARGIN: 0px" align="right">&nbsp;</p>
<p style="MARGIN: 0px" align="right">
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<p style="MARGIN: 0px" align="center"><b>Explanatory Note</b></p>
<p style="MARGIN: 0px" align="center">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Avino Silver &amp; Gold Mines Ltd. (the &#8220;Company&#8221;) is filing this Amendment No. 1 on Form 20-F/A (&#8220;Amendment&#8221;) to the Company&#8217;s annual report on Form 20-F for the year ended December 31, 2016 (&#8220;Form 20-F&#8221;), as filed with the Securities and Exchange Commission (&#8220;SEC&#8221;) on March 10, 2017 to file Exhibit 13.3, Consent of Independent Registered Public Accounting Firm, which in the original Form 20-F inadvertently omitted dates.</p>
<p style="MARGIN: 0px">&nbsp;
<table id="pagebreak7257bfa8-0b83-4077-bada-c096d8cae64e" class="pagebreak" style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">
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<td class="hpbhr">&nbsp;</td></tr>
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<td style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center">2</td></tr>
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<div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div>&nbsp;</td></tr>
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<td>&nbsp;</td></tr></table></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="justify"><b>Item 19. Exhibits</b></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">
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<p style="MARGIN: 0px"><b>Exhibit Number </b></p></td>
<td width="2%">
<p style="MARGIN: 0px"><b>&nbsp;</b></p></td>
<td style="BORDER-BOTTOM: black 1px solid">
<p style="MARGIN: 0px"><b>Exhibit</b></p></td></tr>
<tr>
<td>
<p style="MARGIN: 0px">&nbsp;</p></td>
<td>
<p style="MARGIN: 0px">&nbsp;</p></td>
<td>
<p style="MARGIN: 0px">&nbsp;</p></td></tr>
<tr bgcolor="#cceeff">
<td valign="top"><a href="avino_ex133.htm">13.3</a></td>
<td>
<p style="MARGIN: 0px">&nbsp;</p></td>
<td valign="top"><a href="avino_ex133.htm">Consent of Manning Elliott LLP</a></td></tr></table></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">
<table id="pagebreakf9554ae2-9f90-460a-a935-7291b40fd67f" class="pagebreak" style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">
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<td class="hpbhr">&nbsp;</td></tr>
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<td style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center">3</td></tr>
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<td>
<div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div>&nbsp;</td></tr>
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<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="center"><b>SIGNATURE</b></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px; TEXT-INDENT: 45px">The registrant hereby certifies that it meets all of the requirements for filing this Amendment No. 1 to Form 20-F and that it has duly caused and authorized the undersigned to sign this Annual Report on its behalf.</p>
<p style="MARGIN: 0px">&nbsp;</p>
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<p style="MARGIN: 0px">&nbsp;</p></td>
<td valign="top" colspan="2">
<p style="MARGIN: 0px"><b>AVINO SILVER &amp; GOLD MINES LTD.</b></p></td>
<td valign="top"></td></tr>
<tr height="15">
<td valign="top" width="50%"></td>
<td valign="top" width="3%"></td>
<td valign="top" width="35%"></td>
<td valign="top" width="12%">
<p style="MARGIN: 0px">&nbsp;</p></td></tr>
<tr height="15">
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<p style="MARGIN: 0px">Date: January 16, 2018</p></td>
<td valign="top">
<p style="MARGIN: 0px">By: </p></td>
<td style="BORDER-BOTTOM: black 1px solid" valign="top">
<p style="MARGIN: 0px"><i>/s/ David Wolfin</i></p></td>
<td valign="top"></td></tr>
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<td valign="top"></td>
<td valign="top">
<p style="MARGIN: 0px">&nbsp;</p></td>
<td valign="bottom">
<p style="MARGIN: 0px">David Wolfin</p></td>
<td valign="top"></td></tr>
<tr height="15">
<td valign="top"></td>
<td valign="top">
<p style="MARGIN: 0px">&nbsp;</p></td>
<td valign="top">
<p style="MARGIN: 0px">Chief Executive Officer</p></td>
<td valign="top"></td></tr>
<tr height="15">
<td valign="top"></td>
<td valign="top">
<p style="MARGIN: 0px">&nbsp;</p></td>
<td valign="top">
<p style="MARGIN: 0px">(Principal Executive Officer)</p></td>
<td valign="top"></td></tr></table>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">
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<td style="BORDER-BOTTOM: black 1px solid">
<p style="MARGIN: 0px" align="center">4</p></td></tr></table></p>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.3
<SEQUENCE>2
<FILENAME>avino_ex133.htm
<DESCRIPTION>CONSENT OF MANNING ELLIOTT LLP
<TEXT>
<html><head><title>avino_ex133.htm</title><!--Document Created by EDGARMaster--></head><BODY spellcheck="true" style="text-align:justify;font:10pt TIMES NEW ROMAN;margin:0px 7%"><p style="MARGIN: 0px" align="right"><b>EXHIBIT 13.3</b></p>
<p style="MARGIN: 0px 0px 0px 0.35pt">&nbsp;</p>
<p style="MARGIN: 0px 0px 0px 0.35pt" align="center">CONSENT OF MANNING ELLIOTT LLP</p>
<p style="MARGIN: 0px 0px 0px 0.35pt">&nbsp;</p>
<p style="MARGIN: 0px 0px 0px 0.35pt" align="center">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</p>
<p style="MARGIN: 0px 0px 0px 0.35pt">&nbsp;</p>
<p style="MARGIN: 0px 0px 0px 0.35pt">We consent to the incorporation by reference of our report dated March 1, 2017, relating to the consolidated financial statements of Avino Silver &amp; Gold Mines Ltd. included in the Annual Report on Form 20-F of Avino Silver &amp; Gold Mines Ltd. for the year ended December 31, 2016 to the Company's Registration Statements on Form S-8 (SEC File No.: 333-195120), Forms F-3 (SEC File Nos.: 333-193471 and 333-195144) and Form F-10 (SEC File No.: 333-214396).</p>
<p style="MARGIN: 0px 0px 0px 0.35pt">&nbsp;</p>
<p style="MARGIN: 0px 0px 0px 0.35pt">
<table style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">
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<td width="50%">&nbsp;</td>
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<td width="12%">&nbsp;</td></tr>
<tr>
<td>March 10, 2017</td>
<td>By:</td>
<td style="BORDER-BOTTOM: black 1px solid">
<p style="MARGIN: 0px"><em>/s/ Manning Elliott LLP</em></p></td>
<td></td></tr>
<tr>
<td>
<p style="MARGIN: 0px">&nbsp;</p></td>
<td>
<p style="MARGIN: 0px">&nbsp;</p></td>
<td>
<p style="MARGIN: 0px">Vancouver, Canada</p></td>
<td>&nbsp;</td></tr></table></p>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
