Avino Silver & Gold Mines, Ltd.
Suite 900, 570 Granville Street
Vancouver, British Columbia
Canada, V6C 3P1
August 31, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Hillary Daniels
Re: | Avino Silver & Gold Mines Ltd. |
|
| Registration Statement on Form F-3 (No. 333- 226963) |
|
| Request for Acceleration |
|
| Requested Date: September 5, 2018 |
|
| Requested Time: 4:30 p.m. Eastern Time |
|
Ladies and Gentlemen:
Avino Silver & 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.
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.
| Very Truly Yours, | |||
| Avino Silver & Gold Mines Ltd. |
| |
| /s/ Malcolm Davidson | |||
|
|
| |
| Malcolm Davidson, | ||
| Chief Financial Officer | |||
