SEC Comment Letter for NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — Jun 24, 2019
NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: June 24, 2019 · CIK: 0000788611 · Accession: 0000000000-19-010261
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File numbers found in text: 001-38015
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June 24, 2019
John Rice
Chief Executive Officer
Sigma Labs, Inc.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
Re:Sigma Labs, Inc.
Form 10-K for Fiscal Year Ended December 31, 2018
Filed April 1, 2019
Form 10-Q for Fiscal Quarter Ended March 31, 2019
Filed May 15, 2019
File No. 001-38015
Dear Mr. Rice:
We have completed our review of your filings. 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 absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction
cc: Darren Freedman