SIGMA LABS, INC.

3900 Paseo del Sol

Santa Fe, New Mexico 87507

February 14, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549-6010

Re:

Sigma Labs, Inc.

Registration Statement on Form S-1 (Reg. No. 333-212735)

Ladies and Gentlemen:

On behalf of Sigma Labs, Inc., the undersigned hereby requests that the Securities and Exchange Commission (“Commission”) issue an order declaring the above-referenced Registration Statement effective at 4:15 P.M., Washington, D.C. time, on Tuesday, February 14, 2017, or as soon thereafter as is practicable.

Very truly yours,

/s/ Mark J. Cola                                   

Mark J. Cola

President and Chief Executive Officer