NextTrip, Inc. — Regulatory Filings 2021

Jun 25, 2021

CORRESP 1 filename1.htm

SIGMA LABS, INC.

3900 Paseo del Sol

Santa Fe, New Mexico 87507

June 25, 2021

| VIA
EDGAR |
| --- |
| Securities
and Exchange Commission |
| Division
of Corporation Finance |
| 100
F. Street, N.E. |
| Washington,
D.C. 20549 |

Re:
Registration
Statement on Form S-3
Filed
June 11, 2021
File
No. 333-257054

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Sigma Labs, Inc., a Nevada corporation, respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 p.m., Eastern Time, on Tuesday, June 29, 2021, or as soon thereafter as is practicable.

| Very
truly yours, | |
| --- | --- |
| SIGMA
LABS, INC. | |
| By: | /s/
Mark K. Ruport |
| | Mark
K. Ruport |
| | Chief
Executive Officer |

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