SEC Comment Letter for NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — May 16, 2017

NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: May 16, 2017 · CIK: 0000788611 · Accession: 0000000000-17-017206

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Sentiment

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Document Type

Confidence

SEC Posture

Company Posture

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Reasoning

Date

May 16, 2017

Author

/s/ Pamela A. Long

Form

UPLOAD

Company

NextTrip, Inc. (NTRP) (CIK 0000788611)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 May 16 , 2017 Via E-Mail Mr. Mark J. Cola President and Chief Executive Officer Sigma Labs, Inc. 3900 Paseo del Sol Santa Fe, NM 87507

Re: Sigma Labs, Inc. Registration Statement on Form S -1 Filed May 15 , 2017 File No. 333 -218021

Dear Mr. Cola :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action, or absen ce of action by the staff.

You may contact Edward M. Kelly, Senior Counsel, at (202) 551 -3728 with any questions .

Very truly yours,
/s/ Pamela A. Long

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -4631
       DIVISION OF
CORPORATION FINANCE

 Mail Stop 4631

       May 16 , 2017

Via E-Mail
Mr. Mark J. Cola
President and Chief Executive Officer
Sigma Labs, Inc.
3900 Paseo del Sol
Santa Fe, NM 87507

 Re: Sigma Labs, Inc.
  Registration Statement on Form S -1
  Filed May 15 , 2017
  File No. 333 -218021

Dear Mr. Cola :

This is to advise you that we have not reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for  acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action, or absen ce of action by the staff.

 You may contact  Edward M. Kelly, Senior  Counsel,  at (202) 551 -3728  with any
questions .

       Very truly yours,

       /s/ Pamela A. Long

       Pamela A. Long
       Assistant Director
       Office of Manufacturing and Construction

Mr. Mark J. Cola
Sigma Labs, Inc.
May 16 , 2017
Page 2

cc: Via E-Mail
 William D. Gould, Esq.
 Darren T. Freedman, Esq.
 TroyGould PC
 1801 Century Park East, 16th Floor
 Los Angeles, CA 90067

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