<SEC-DOCUMENT>0001731122-22-001310.txt : 20220912
<SEC-HEADER>0001731122-22-001310.hdr.sgml : 20220912
<ACCEPTANCE-DATETIME>20220810102532
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001731122-22-001310
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220810

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ANAVEX LIFE SCIENCES CORP.
		CENTRAL INDEX KEY:			0001314052
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 12pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>ANAVEX
LIFE SCIENCES CORP.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>630
5th Avenue, 20th Floor</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>New York, NY 10111</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 170.35pt 0 170.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">August
10, 2022</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 170.35pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.95pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>VIA
EDGAR</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.95pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 224pt 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">United
States Securities and Exchange Commission Division of Corporation Finance</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 359.35pt 0 5.95pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">100
F. Street, N.E. Washington, DC 20549</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 359.35pt 0 5.95pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 359.35pt 0 5.95pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.95pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Attention:&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jeanne
Baker</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 78pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Terence
O&rsquo;Brien</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 359.35pt 0 5.95pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 0 42pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;Anavex
Life Sciences<FONT STYLE="letter-spacing: -0.1pt"> </FONT>Corp.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 124.7pt 0 78pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Form
10-K for Fiscal Year Ended September 30, 2021</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 124.7pt 0 78pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Filed November 24, 2021</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 78pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>File
No. 001-37606</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 78pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Dear
Ms. Baker and Mr. O&rsquo;Brien:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.7pt 0 6pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Anavex
Life Sciences Corp. (the &ldquo;<U>Company</U>&rdquo;) is responding to the comment letter dated July 29, 2022 from the staff
(the &ldquo;<U>Staff</U>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) with respect
to the above-referenced filing. For your convenience, we have reproduced the Staff&rsquo;s comment below in bold, followed by
the Company&rsquo;s<FONT STYLE="letter-spacing: -0.35pt"> </FONT>response.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.7pt 0 6pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><U>Form
10-K for Fiscal Year Ended September 30, 2021</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 263pt 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><U>Management&rsquo;s
Discussion and Analysis</U><FONT STYLE="text-underline-style: none"> </FONT><U>Year Ended September 30, 2021, page 39</U></B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 263pt 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.85pt 0 6pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><U>Given the importance of your research and development expenses to your</U> <U>operations, please provide disaggregated disclosures
by product candidate or by nature of expenses incurred if you do not track these expenses by product candidate. If you do not
track expenses separately by product candidate, please disclose this<FONT STYLE="letter-spacing: -0.4pt"> </FONT>fact.</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.85pt 0 6pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.9pt 0 6pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company will provide the disaggregated disclosures by product candidate in its upcoming Form 10-K for the fiscal year ended September
30, 2022. The Company respectfully requests that it be permitted to provide such information prospectively since the Company engaged
Grant Thornton as the Company&rsquo;s independent registered public accounting firm on March 3, 2022 and dismissed BDO USA LLP
(&ldquo;BDO&rdquo;) on March 1, 2022. BDO was the Company&rsquo;s independent registered public accounting firm for the Company&rsquo;s
Form 10-K for the fiscal year<FONT STYLE="letter-spacing: 2.65pt"> </FONT>ended</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.9pt 0 6pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.9pt 0 6pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<!-- Field: Page; Sequence: 1; Options: NewSection -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 2pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.9pt 0 6pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">August
10, 2022</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Page
2</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.95pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">September
30, 2021. Providing such information retroactively would result in significant cost and expense to the Company as the Company
would be required to attempt to reengage BDO in connection with providing such<FONT STYLE="letter-spacing: -0.05pt"> </FONT>information.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.95pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.95pt 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">If
you have any additional questions or comments, please do not hesitate to contact me at 1-844- 689-3939 or <FONT STYLE="text-underline-style: none; color: windowtext">sboenisch@anavexcorp.com</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.95pt 0 6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.95pt 0 6pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 50%; line-height: 107%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="width: 50%; line-height: 107%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0">&nbsp;</TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="line-height: 107%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="line-height: 107%; padding: 0; text-indent: 0; border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>/s/Sandra Boenisch</I></FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="line-height: 107%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="line-height: 107%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Sandra Boenisch</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="line-height: 107%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="line-height: 107%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Principal Financial Officer</FONT></TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.95pt 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 24px; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">cc:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Clayton E. Parker, K&amp;L
Gates<FONT STYLE="letter-spacing: -0.5pt"> </FONT>LLP</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"></P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
