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SEC Company Response from ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052) (AVXL) — Feb 15, 2008

ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052)
Date: Feb. 15, 2008 · CIK: 0001314052 · Accession: 0001085037-08-000216

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File numbers found in text: 000-51652

Referenced dates: February 11, 2008

Date
February 15, 2008
Author
/s/ Harvey Lalach
Form
CORRESP
Company
ANAVEX LIFE SCIENCES CORP. (AVXL) (CIK 0001314052)

Letter

RE:

February 15, 2008

United States Securities and Exchange Commission

Division of Corporate finance

100F Street, NE

Washington, DC 20549-6010

Attn: Sasha Parikh

Anavex Life Sciences Corp.

Form 10-KSB for the year ended September 30, 2007

File No. 000-51652

Further to your letter dated February 11, 2008 I wish to advise that the Report from the Independent Registered Public Accounting Firm – Amisano Hanson that was delivered to Anavex Life Sciences Corp was a signed report however in the process of preparing the file for EDGAR a formatting error was made and was not identified prior to filing.

I have retained the originally singed report for our records.

We confirm that future reports will include the typed signature of our independent accountants.

Additionally we acknowledge the following:

•

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 with respect to the filing; and

•

the company may not assert staff comments as a defence in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/ Harvey Lalach

Show Raw Text
CORRESP
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February 15, 2008

United States Securities and Exchange Commission

Division of Corporate finance

100F Street, NE

Washington, DC 20549-6010

Attn: Sasha Parikh

            RE:

            Anavex Life Sciences Corp.

            Form 10-KSB for the year ended September 30, 2007

            File No. 000-51652

Further to your letter dated February 11, 2008 I wish to advise that the Report from the Independent Registered Public Accounting Firm – Amisano Hanson that was delivered to Anavex Life Sciences Corp was a signed report however in the process of preparing the file for EDGAR a formatting error was made and was not identified prior to filing.

I have retained the originally singed report for our records.

We confirm that future reports will include the typed signature of our independent accountants.

Additionally we acknowledge the following:

            •

            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 with respect to the filing; and

            •

            the company may not assert staff comments as a defence in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

/s/ Harvey Lalach

Harvey Lalach, President

Anavex Life Sciences Corp.

14 rue Kleberg,  Geneve, Switzerland CH-1201 Ph: 250-864-2740  Fax: 250-764-9701