<SEC-DOCUMENT>0001615774-16-006997.txt : 20161004
<SEC-HEADER>0001615774-16-006997.hdr.sgml : 20161004
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ACCESSION NUMBER:		0001615774-16-006997
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160830

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ANAVEX LIFE SCIENCES CORP.
		CENTRAL INDEX KEY:			0001314052
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731]
		IRS NUMBER:				208365999
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		51 W 52ND STREET,
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-6163
		BUSINESS PHONE:		800-689-3939

	MAIL ADDRESS:	
		STREET 1:		51 W 52ND STREET,
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-6163

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Thrifty Printing Inc.
		DATE OF NAME CHANGE:	20050111
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Anavex Life Sciences Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>51 West 52nd Street, 7th Floor</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>New York, NY 10019-6163</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">August 30, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">John Reynolds</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Assistant Director</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporate Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Tel: (202) 551-3715</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>Anavex Life Sciences Corp.</B><BR>
<B>Amendment No. 2 to Registration Statement on Form S-3</B><BR>
<B>Filed August 26, 2016</B><BR>
<B>File No. 333-207600</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Dear Mr. Reynolds:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Anavex Life Sciences
Corp. (the &ldquo;<U>Company</U>&rdquo;) confirms receipt of the letter dated August 30, 2016 from the staff (the &ldquo;<U>Staff</U>&rdquo;)
of the U.S. Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) with respect to the August 26, 2016 filing
of the Company&rsquo;s Amendment No. 2 to the registration statement on Form S-3 (the &ldquo;<U>Registration Statement</U>&rdquo;).
We are responding to the Staff&rsquo;s comments as set forth below. The Company&rsquo;s responses to the Staff&rsquo;s comments
are in identical numerical sequence. For the convenience of the Staff, the comment is repeated verbatim with the Company&rsquo;s
response immediately following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><U>The Lincoln Park Transaction, page
18</U></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 1.2in"><FONT STYLE="color: #010000">COMMENT 1:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="color: #010000"></FONT>We
reissue prior comment 3. Please disclose the impact of the 2013 Lincoln Park resales on the market price of the company&rsquo;s
stock. Please provide the basis for your statement that the sales did not have any discernable effect on the company&rsquo;s stock
price. It appears that the stock price decreased after the effectiveness of the Form S-1 registering the resale of the Lincoln
Park shares.</TD></TR>
</TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 1.2in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #010000"><B>RESPONSE:</B></FONT></TD><TD STYLE="text-align: justify"><P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         Company announced the purchase agreement with Lincoln Park Capital Fund, LLC (&ldquo;<U>LPC</U>&rdquo;)
                                         on July 8, 2013. The market price of the Company&rsquo;s common stock closed at $0.58
                                         on such date. The registration statement on Form S-1 went effective on October 23, 2013
                                         and the market price of the Company&rsquo;s common stock was $0.55. The market price
                                         dipped to $0.50 on November 5, 2013. During the period from October 23, 2013 to November
                                         5, 2013, LPC was issued 75,489 shares, which represented approximately 0.81% of the Company&rsquo;s
                                         outstanding shares of common stock as at October 23, 2013.</FONT></P>


<BR>
<BR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">August 30, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt 1.2in; text-align: justify">Ninety percent of the shares sold
to LPC occurred during the period from July 13, 2015 through October 8, 2015. During this period, the Company&rsquo;s stock price
increased from $2.12 ($0.53) to $7.99 ($1.98). We believe that the increase in the Company&rsquo;s stock price in 2015 was due
to numerous factors in addition to the LPC transaction. As a result, we believe the conclusion that the LPC transaction had no
discernible effect on the Company&rsquo;s stock price is a reasonable conclusion. However, we would propose adding language substantially
similar to the following language to the S-3 registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt 1.2in; text-align: justify">During the 2-week period subsequent to the effective date of the registration statement on Form S-1 relating to the 2013 LPC transaction, there
was a decrease in the market price of the Company&rsquo;s common stock. During this period, the Company issued 75,489 shares
of common stock to LPC, which represented 0.81% of the Company&rsquo;s issued and outstanding shares as of the effective
date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: -1in">*********************************</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In addition, we acknowledge
that we are responsible for the accuracy and adequacy of the disclosures made.&nbsp; We formally acknowledge that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&bull;&nbsp;The
adequacy and accuracy of the disclosure in filing is the responsibility of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&bull;&nbsp;Staff
comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect
to the filing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&bull;&nbsp;The
Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;&#9;We trust this
response satisfactorily responds to your request. Should you require further information, please contact our legal counsel Clayton
E. Parker, Esq. of K&amp;L Gates LLP at 305.539.3306.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sincerely,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>ANAVEX
LIFE SCIENCES CORP.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>/s/ Christopher Missling, PhD.</U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Name: Christopher Missling, PhD.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title: Chief Executive Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">cc:&#9;Clayton E. Parker, Esq. of K&amp;L Gates LLP</P>

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