SEC Comment Letter for ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052) (AVXL) — Mar 11, 2008

ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052)
Date: March 11, 2008 · CIK: 0001314052 · Accession: 0000000000-08-012701

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File numbers found in text: 000-51652

Date

March 11, 2008

Author

Jim Atkinson

Form

UPLOAD

Company

ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 March 11, 2008 Mr. Harvey Lalach President, CFO, Secretary and Director Anavex Life Sciences, Inc. 14 Rue Kleberg CH-1201 Geneva, Switzerland Re: Anavex Life Sciences, Inc. Form 10-KSB for the Fiscal Year Ended September 30, 2007 File No. 000-51652

Dear Mr. Lalach: We have completed our review of your Form 10-KSB and have no further comments at this time. S i n c e r e l y , J i m A t k i n s o n Accounting Branch Chief

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Via Facsimile and U.S. Mail Mail Stop 6010                                                                                                   March 11, 2008   Mr. Harvey Lalach President, CFO, Secretary and Director Anavex Life Sciences, Inc. 14 Rue Kleberg CH-1201 Geneva, Switzerland
Re: Anavex Life Sciences, Inc.
Form 10-KSB for the Fiscal Year Ended September 30, 2007
 File No. 000-51652

Dear Mr. Lalach:
 We have completed our review of your Form  10-KSB and have no further comments at
this time.
       S i n c e r e l y ,
         J i m  A t k i n s o n         Accounting Branch Chief

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