0001477932-13-005942.txt : 20140107 0001477932-13-005942.hdr.sgml : 20140107 20131204170542 ACCESSION NUMBER: 0001477932-13-005942 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131204 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 CORRESP 1 filename1.htm avino_corresp.htm
Avino Silver & Gold Mines Ltd.
570 Granville Street, Suite 900
Vancouver, British Columbia
V6C 3P1, Canada

December 4, 2013

VIA EDGAR

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
 
Attention:   John Reynolds
Adam F. Turk
James Lopez
George Schuler
     
Re:   Avino Silver & Gold Mines Ltd.
Registration Statement on Form F-3 (No. 333-191214)
Request for Acceleration
 
Ladies and Gentlemen:
 
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Avino Silver & Gold Mines Ltd. (the "Company") hereby requests that the effective date of its Registration Statement on Form F-3 (File No. 333-191214) be accelerated so that the same will become effective at 5:00 p.m., Eastern Standard time, on Friday, December 6, 2013, or as soon thereafter as practicable.
 
The Company hereby acknowledges the following:
 
(i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
(iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions regarding this request or the Registration Statement, please call our counsel Daniel Eng, of Weintraub Tobin, at (415) 772-9608.
 
 
 
Very truly yours,
Avino Silver & Gold Mines Ltd.
  
       
 
By:
/s/ David Wolfin  
    Chief Executive Officer