SEC Comment Letter 0000000000-24-007856 to AVINO SILVER & GOLD MINES LTD (ASM) (CIK 0000316888) (ASM)
AVINO SILVER & GOLD MINES LTD (ASM) (CIK 0000316888)
Date: July 11, 2024 · CIK: 0000316888 · Accession: 0000000000-24-007856
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File numbers found in text: 001-35254
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July 11, 2024
Nathan Harte
Chief Financial Officer
Avino Silver & Gold Mines Ltd
570 Granville Street Suite 900
Vancouver, BC
Canada, V6C 3P1
Re:Avino Silver & Gold Mines Ltd
Form 40-F for the Fiscal Year Ended December 31, 2023
Filed March 29, 2024
File No. 001-35254
Dear Nathan Harte:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation