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EXHIBIT 99.12

 

Consent of Independent Registered Public Accounting Firm

 

We consent to the incorporation by reference in this annual report on Form F-40 and to the Registration Statements on Form S-8 (SEC File No.: 333-195120) and Form F-3 (SEC File Nos.: 333--226963 and 252081) of our report dated March 16, 2022, relating to the consolidated financial statements of Avino Silver & Gold Mines Ltd. as of December 31, 2021 and for the year ended December 31, 2021.

 

/s/ Manning Elliott LLP 

 

Manning Elliott LLP

 

 

 

Vancouver, Canada

 

March 31, 2023