0001493152-20-001960.txt : 20200313 0001493152-20-001960.hdr.sgml : 20200313 20200211171514 ACCESSION NUMBER: 0001493152-20-001960 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200211 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

February 11, 2020

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Sigma Labs, Inc.

Registration Statement on Form S-3

Filed February 11, 2020

File No. 333- 236231

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Sigma Labs, Inc., a Nevada corporation, hereby requests the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on Thursday, February 13, 2020, or as soon thereafter as is practicable. Please call our counsel, Darren Freedman, at 310-789-1207 to provide notice of effectiveness.

	Very truly yours,

	SIGMA LABS, INC.

	By:	/s/ John Rice
		John Rice
		Chief Executive Officer