Suite 900, 570 Granville Street
Vancouver, British Columbia
V6C 3P1, Canada
January 27, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Irene Barberena-Meissner
Re: | Avino Silver & Gold Mines Ltd. Registration Statement on Form F-3 (No. 333-252081) Request for Acceleration Requested Date: January 29, 2021 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. 333-252081) be accelerated so that the same will become effective at 4:30 p.m., Eastern Time, on January 29, 2021, or as soon thereafter as practicable.
If you have any questions regarding this request, please call our counsel Daniel B. Eng of Lewis Brisbois at (415) 262-8508.
| Very Truly Yours, Avino Silver & Gold Mines Ltd. |
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| /s/ David Wolfin |
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| David Wolfin, |
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| President and Chief Executive Officer |
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