SecProbe.io

February 25 , 2011
 Dr. Cameron Durant
Executive Chairman and Director
Anavex Life Sciences Corp.
50 Harrison Street, Suite 315A
Hoboken, NJ 07030
Re:  Anavex Life Sciences Corp.
Form 10- K for the Fiscal Year Ended September 30, 2010
Filed December 27, 2010 File No. 000 -51652

Dear Dr. Durant :

We have limited our review of your filing to the issue we have addressed in our
comment.
 Please respond to this letter within ten business days by providing the requested
information , by amending your Form 10- K for the year ended September 30, 2010 or by advising
us when you will provide the requested response . If you  do not believe the  comment applies to
your facts and circumstances, please tell us why in your response.  Please furnish us a letter on EDGAR under the form type label CORRESP that key s your response to our comment .
 After reviewing any amendments filed and/or information p rovided, we may raise
additional comments .

Consolidated Financial Statements
1. You have labeled certain pages of this financial statement as unaudited. Please amend
your filing to remove this language.   Consolidated Statement of Changes in Capital Deficit

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the  information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.  Si nce the company and its management are
in possession of all facts relating to a company’s disclosure, they are r esponsible for the accuracy
and adequacy of the disclosures they have made.

Dr. Cameron Durant
Anavex Life Sciences Corp.
February 25 , 2011
Page 2

  In responding to our comment, please provide  a written statemen t from the company
acknowledging that:

• the company is responsible for the adequacy and accuracy of the disclosure in the filing;
• staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action w ith respect to the filing; and
• the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

You may contact Frank Wyman, Staff Accountant , at (202) 551- 3660, or Don Abbott,
Senior Staff Accountant , at (202) 551- 3608, if yo u have questions regarding this comment.  In
this regard, do not hesitate to contact me, at (202) 551- 3679.

Sincerely,

Jim B. Rosenberg
Senior Assistant Chief Accountant