<SEC-DOCUMENT>0001477932-18-004346.txt : 20181005
<SEC-HEADER>0001477932-18-004346.hdr.sgml : 20181005
<ACCEPTANCE-DATETIME>20180831133346
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-18-004346
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180831

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">&nbsp;</p> <p style="MARGIN: 0px" align="center">Avino Silver &amp; Gold Mines, Ltd.</p> <p style="MARGIN: 0px" align="center">Suite 900, 570 Granville Street</p> <p style="MARGIN: 0px" align="center">Vancouver, British Columbia</p> <p style="MARGIN: 0px" align="center">Canada, V6C 3P1</p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px">August 31, 2018 </p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px">VIA EDGAR </p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px">Securities and Exchange Commission </p> <p style="MARGIN: 0px">Division of Corporation Finance </p> <p style="MARGIN: 0px">100 F Street, N.E. </p> <p style="MARGIN: 0px">Washington, D.C. 20549 </p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px">Attention: Hillary Daniels </p> <p style="MARGIN: 0px">&nbsp;&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="4%"> <p style="MARGIN: 0px">Re: </p></td> <td> <p style="MARGIN: 0px">Avino Silver &amp; Gold Mines Ltd. </p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td></tr> <tr> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">Registration Statement on Form F-3 (No. 333- 226963) </p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td></tr> <tr> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">Request for Acceleration</p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td></tr> <tr> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">Requested Date: September 5, 2018</p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td></tr> <tr> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">Requested Time: 4:30 p.m. Eastern Time</p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td></tr></table></p> <p style="MARGIN: 0px">&nbsp;&nbsp;</p> <p style="MARGIN: 0px">Ladies and Gentlemen: </p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px; TEXT-INDENT: 0.5in">Avino Silver &amp; Gold Mines Ltd. hereby requests that the effective date of its Registration Statement on Form F-3 (File No. 333- 226963) be accelerated so that the same will become effective at 4:30 p.m., Eastern Time, on September 5, 2018, or as soon thereafter as practicable. </p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px; TEXT-INDENT: 0.5in">If you have any questions regarding this request or the Registration Statement, please call our counsel Daniel B. Eng of Lewis Brisbois at (415) 262-8508. </p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px"> <table style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"> <tr> <td>&nbsp;</td> <td colspan="2">Very Truly Yours,</td> <td></td></tr> <tr height="15"> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td colspan="2"> <p style="MARGIN: 0px">Avino Silver &amp; Gold Mines Ltd.</p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td></tr> <tr> <td width="47%">&nbsp;</td> <td width="3%">&nbsp;</td> <td width="30%">&nbsp;</td> <td width="15%">&nbsp;</td></tr> <tr> <td></td> <td colspan="2"><em>/s/ Malcolm Davidson</em></td> <td></td></tr> <tr height="15"> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td colspan="2"> <p style="MARGIN: 0px">&nbsp;</p></td> <td> <p style="MARGIN: 0px">&nbsp;</p></td></tr> <tr> <td> <p style="MARGIN: 0px">&nbsp;</p></td> <td colspan="2"> <p style="MARGIN: 0px">Malcolm Davidson,</p></td> <td>&nbsp;</td></tr> <tr> <td>&nbsp;</td> <td colspan="2">Chief Financial Officer</td> <td>&nbsp;</td></tr> <tr> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td></tr></table></p> <p style="MARGIN: 0px">&nbsp;</p> <p style="MARGIN: 0px">&nbsp;</p></BODY><!--Document Created by EDGARMaster--></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
