0001493152-18-007662.txt : 20180622 0001493152-18-007662.hdr.sgml : 20180622 20180522153037 ACCESSION NUMBER: 0001493152-18-007662 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180522 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

SIGMA LABS, INC.

3900 Paseo del Sol

Santa Fe, New Mexico 87507

May 22, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

	Re:	Sigma Labs, Inc.
		Registration Statement on Form S-1 (Reg. No. 333-224621)

Ladies and Gentlemen:

On behalf of Sigma Labs, Inc., 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 24, 2018, or as soon thereafter as is practicable.

	Very truly yours,

	/s/ John Rice
	John Rice, Interim Chief Executive Officer