SEC Comment Letter for ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052) (AVXL) — Apr 23, 2010

ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052)
Date: April 23, 2010 · CIK: 0001314052 · Accession: 0000000000-10-022315

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File numbers found in text: 000-51652

Date

April 23, 2010

Author

Gus Rodriguez

Form

UPLOAD

Company

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

Letter

Via Facsimile and U.S. Mail Mail Stop 4720 April 23, 2010 Harvey Lalach President, Chief Financial Officer, Secretary and Director Anavex Life Sciences Corp. 27 Marathonos Ave., 15351 Athens, Greece

Re: Anavex Life Sciences Corp. Form 10-K for the Fiscal Year Ended September 30, 2009 File Number: 000-51652

Dear Mr. Lalach,

We have completed our review of your Form 10-K and have no further comments at this time. Sincerely,

Gus Rodriguez Accounting Branch Chief

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Via Facsimile and U.S. Mail
Mail Stop 4720

         April 23, 2010

Harvey Lalach
President, Chief Financial Officer,
Secretary and Director
Anavex Life Sciences Corp.
27 Marathonos Ave.,
15351 Athens, Greece

Re:    Anavex Life Sciences Corp.
 Form 10-K for the Fiscal Year Ended September 30, 2009
          File Number:  000-51652

Dear Mr. Lalach,

We have completed our review of your Form 10-K and have no further comments
at this time.
 Sincerely,

Gus Rodriguez
Accounting Branch Chief

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