<SEC-DOCUMENT>0001477932-18-002228.txt : 20180806
<SEC-HEADER>0001477932-18-002228.hdr.sgml : 20180806
<ACCEPTANCE-DATETIME>20180507191405
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-18-002228
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180507

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>
<p style="MARGIN: 0px"><img src="avino_correspimg1.jpg"></p></td>
<td valign="bottom" width="25%">
<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></td>
<td valign="bottom" width="20%">
<p style="MARGIN: 0px">&nbsp;</p>
<p style="MARGIN: 0px">&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"><font color="#28628e">avino.com</font></p></td></tr></table></p>
<p style="MARGIN: 0px">&nbsp; </p>
<p style="MARGIN: 0px">May 7, 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"><b>Securities and Exchange Commission </b></p>
<p style="MARGIN: 0px" align="justify"><b>Division of Corporation Finance</b></p>
<p style="MARGIN: 0px" align="justify"><b>100 F Street, NE</b></p>
<p style="MARGIN: 0px" align="justify"><b>Washington, DC 20549</b></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"><b>
<table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0">
<tr>
<td valign="top" width="4%"><b>Re: </b></td>
<td valign="top"><b>Avino Silver &amp; Gold Mines Ltd.</b></td></tr>
<tr>
<td>
<p style="MARGIN: 0px">&nbsp;</p></td>
<td>
<p style="MARGIN: 0px"><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></b>&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Dear Mr. Decker:</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px; TEXT-INDENT: 45px" align="justify">Avino Silver &amp; Gold Mines Ltd. hereby requests additional time to gather the information and documents requested by the Staff of the Securities and Exchange Commission in its telephone call with our counsel on April 13, 2018. We anticipate that we will provide the information on or before May 11, 2018. <i></i></p>
<p style="MARGIN: 0px; TEXT-INDENT: 45px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px; TEXT-INDENT: 45px" align="justify">Please contact the undersigned at (604) 682-3701 if you have any questions. </p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify">Yours respectfully,</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify"><b>AVINO SILVER &amp; GOLD MINES LTD.</b></p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="justify"><i><u>/s/ &#8220;Malcolm Davidson&#8221;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></i></p>
<p style="MARGIN: 0px" align="justify">Malcolm Davidson, CPA, CA</p>
<p style="MARGIN: 0px" align="justify">Chief Financial Officer</p>
<p style="MARGIN: 0px" align="justify">&nbsp;</p>
<p style="MARGIN: 0px" align="right"><i><font color="#28628e" size="3">Since 1968. A Proven Model for Growth.</font></i></p></BODY><!--Document Created by EDGARMaster--></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>avino_correspimg1.jpg
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end
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</SEC-DOCUMENT>
