NextTrip, Inc. — Regulatory Filings 2021

Jun 15, 2021

CORRESP 1 filename1.htm

SIGMA LABS, INC.

3900 Paseo del Sol

Santa Fe, New Mexico 87507

June 15, 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 9, 2021
File
No. 333-256934

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 Thursday, June 17, 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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