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SEC Comment Letter for NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — Feb 11, 2020

NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: Feb. 11, 2020 · CIK: 0000788611 · Accession: 0000000000-20-001273

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File numbers found in text: 333-236231

Date
February 10, 2020
Author
John Rice
Form
UPLOAD
Company
NextTrip, Inc. (NTRP) (CIK 0000788611)

Letter

February 10, 2020 John Rice Chief Executive Officer SIGMA LABS, INC. 3900 Paseo del Sol Santa Fe, New Mexico 87507 Re:SIGMA LABS, INC. Registration Statement on Form S-3 Filed February 3, 2020 File No. 333-236231 Dear Mr. Rice: 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 absence of action by the staff. Please contact Erin Purnell at 202-551-3454 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

Show Raw Text
February 10, 2020
John Rice
Chief Executive Officer
SIGMA LABS, INC.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
Re:SIGMA LABS, INC.
Registration Statement on Form S-3
Filed February 3, 2020
File No. 333-236231
Dear Mr. Rice:
            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 absence of action by the staff.
            Please contact Erin Purnell at 202-551-3454 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing