0001493152-21-015282.txt : 20210728 0001493152-21-015282.hdr.sgml : 20210728 20210625160531 ACCESSION NUMBER: 0001493152-21-015282 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210625 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

June 25, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

	Re:	Sigma Labs, Inc.
		Registration Statement on Form S-3
		Filed June 11, 2021
		File No. 333-257054

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 Tuesday, June 29, 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