SEC Comment Letter for NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — Aug 4, 2016
NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: Aug. 4, 2016 · CIK: 0000788611 · Accession: 0000000000-16-087210
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-212735
Letter
Mail Stop 4631 August 0 4, 2016 Mark J. Cola President and Chief Executive Officer Sigma Labs, Inc. 3900 Paseo del Sol Santa Fe, New Mexico 87507
Re: Sigma Labs, Inc. Registration Statement on Form S-1 Filed July 28, 2016 File No. 333-212735
Dear Mr. Cola :
This is to advise you that we have not reviewed and will not review your registration statement .
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that:
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in th e filing; and
the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Mark J. Cola Sigma Labs, Inc. August 0 4, 2016 Page 2
Please refer to Rules 460 and 4 61 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and th e Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities .
Please contact Chris Ronne, Staff Attorney, at (202) 551 -6156 or me at (202) 551 -3397 with any questions.
Sincerely,
/s/ Craig Slivka, for
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Mail Stop 4631 August 0 4, 2016 Mark J. Cola President and Chief Executive Officer Sigma Labs, Inc. 3900 Paseo del Sol Santa Fe, New Mexico 87507 Re: Sigma Labs, Inc. Registration Statement on Form S-1 Filed July 28, 2016 File No. 333-212735 Dear Mr. Cola : This is to advise you that we have not reviewed and will not review your registration statement . We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action wit h respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in th e filing; and the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Mark J. Cola Sigma Labs, Inc. August 0 4, 2016 Page 2 Please refer to Rules 460 and 4 61 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and th e Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . Please contact Chris Ronne, Staff Attorney, at (202) 551 -6156 or me at (202) 551 -3397 with any questions. Sincerely, /s/ Craig Slivka, for Jay Ingram Legal Branch Chief Office of Manufacturing and Construction Cc: William D. Gould, Esq. Darren T. Freedman, Esq. Cavas S. Pavri, Esq. David H. Weinstein