0001078782-17-000733.txt : 20170628 0001078782-17-000733.hdr.sgml : 20170628 20170517170249 ACCESSION NUMBER: 0001078782-17-000733 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170517 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SIGMA LABS, INC. CENTRAL INDEX KEY: 0000788611 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS MANUFACTURING INDUSTRIES [3990] IRS NUMBER: 820404220 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3900 PASEO DEL SOL CITY: SANTE FE STATE: NM ZIP: 87507 BUSINESS PHONE: (505) 438-2576 MAIL ADDRESS: STREET 1: 3900 PASEO DEL SOL CITY: SANTE FE STATE: NM ZIP: 87507 FORMER COMPANY: FORMER CONFORMED NAME: FRAMEWAVES INC DATE OF NAME CHANGE: 20010130 FORMER COMPANY: FORMER CONFORMED NAME: MESSIDOR LTD DATE OF NAME CHANGE: 20010122 CORRESP 1 filename1.htm Acceleration Request


SIGMA LABS, INC.

3900 Paseo del Sol

Santa Fe, New Mexico 87507





May 17, 2017


VIA EDGAR


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. 333-218021)


Ladies and Gentlemen:


In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the Securities and Exchange Commission issue an order declaring the above-referenced Registration Statement effective at 2:00 P.M., Washington, D.C. time, on Thursday, May 18, 2017, or as soon thereafter as is practicable.


Very truly yours,


/s/ Mark J. Cola                           

Mark J. Cola

President and Chief Executive Officer