<SEC-DOCUMENT>0001477932-18-000906.txt : 20180806
<SEC-HEADER>0001477932-18-000906.hdr.sgml : 20180806
<ACCEPTANCE-DATETIME>20180216112655
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-18-000906
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180216

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:		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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>avino_corresp.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">&nbsp;</p>
<p style="MARGIN: 0px">
<table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0">
<tr>
<td width="53%">
<p style="MARGIN: 0px"><img src="avino_correspimg1.jpg"></p></td>
<td width="5%">
<p style="MARGIN: 0px">&nbsp;</p></td>
<td width="20%">
<p style="MARGIN: 0px"><font color="#28628e"><b>ASM</b>: TSX/NYSE American</font></p>
<p style="MARGIN: 0px"><font color="#28628e"></font>&nbsp;</p>
<p style="MARGIN: 0px"><b><font color="#28628e">Avino Silver &amp; Gold Mines Ltd. </font></b></p>
<p style="MARGIN: 0px"><font color="#28628e">Suite 900-570 Granville Street</font></p>
<p style="MARGIN: 0px"><font color="#28628e">Vancouver, BC V6C 3P1</font></p>
<p style="MARGIN: 0px"><font color="#28628e"></font>&nbsp;</p></td>
<td width="2%">
<p style="MARGIN: 0px"><font color="#28628e">&nbsp;</font></p></td>
<td width="20%">
<p style="MARGIN: 0px"><b><font color="#28628e"></font></b>&nbsp;</p>
<p style="MARGIN: 0px"><b><font color="#28628e">T (604) 682 3701</font></b></p>
<p style="MARGIN: 0px"><font color="#28628e">F (604) 682 3600</font></p>
<p style="MARGIN: 0px 0px 0px 30px"><b><font color="#28628e">avino.com</font></b></p></td></tr></table></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">February 16, 2018</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">BY EDGAR</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Securities and Exchange Commission </p>
<p style="MARGIN: 0px" align="justify">Division of Corporation Finance</p>
<p style="MARGIN: 0px" align="justify">100 F Street, NE</p>
<p style="MARGIN: 0px" align="justify">Washington, DC 20549</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify"><b>Attention: Rufus Decker</b></p>
<p style="MARGIN: 0px" align="justify">Accounting Branch Chief</p>
<p style="MARGIN: 0px" align="justify">Office of Beverages, Apparel, and Mining</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">
<table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0">
<tr>
<td valign="top" width="4%">
<p style="MARGIN: 0px"><b>Re: </b></p></td>
<td>
<p style="MARGIN: 0px"><b>Avino Silver &amp; Gold Mines Ltd.</b></p>
<p style="MARGIN: 0px" align="justify"><b>Form 20-F for the Year Ended December 31, 2016</b></p>
<p style="MARGIN: 0px" align="justify"><b>Filed March 10, 2017</b></p>
<p style="MARGIN: 0px" align="justify"><b>File No. 001-35254</b></p></td></tr></table></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">Dear Mr. Decker:</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">We refer to the comment letter for the Securities and Exchange Commission (the &#8220;Commission&#8221;) dated February 2, 2018, with respect to the Form 20-F for the year ended December 31, 2016, of Avino Silver &amp; Gold Mines Ltd. (the &#8220;Company&#8221;). The Company, and its auditors, lawyers, and other advisors, are reviewing and considering the comments with a view to addressing the comments as soon as practicable. The Company has determined that additional time is required to properly consider and address the comments, and respectfully requests an extension to March 2, 2018. It is our expectation that the Company will be in a position to furnish the Commission with a response letter by that date.</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">Please contact the undersigned at (604) 682-3701 if you have any questions or need any additional information.</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">Yours very truly,</p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px"><b>AVINO SILVER &amp; GOLD MINES LTD.</b></p>
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px" align="justify"><i><u>/s/ &#8220;Malcolm Davidson&#8221;&nbsp; </u></i></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Malcolm Davidson, CPA, CA</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Chief Financial Officer</p></BODY><!--Document Created by EDGARMaster--></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>avino_correspimg1.jpg
<TEXT>
begin 644 avino_correspimg1.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !6 &4# 2(  A$! Q$!_\0
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M/$]G.5C^6.X49;:.GLP]P?SKT72M5M-8L8[RRD,D#D[6*%<XX/7WKSO3M/\
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DX'IC.>M%%%D!+#8+:*0EQ, Q);&WYFR26/'4Y_04444 ?__9

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