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SEC Comment Letter 0000000000-23-001667 to NextTrip, Inc. (NTRP)

NextTrip, Inc.
Date: Feb. 17, 2023 · CIK: 0000788611 · Accession: 0000000000-23-001667

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File numbers found in text: 333-269683

Date
February 17, 2023
Author
Not clearly detected
Form
UPLOAD
Company
NextTrip, Inc.

Letter

United States securities and exchange commission logo February 17, 2023 Frank Orzechowski Chief Financial Officer SIGMA ADDITIVE SOLUTIONS, INC. 3900 Paseo del Sol Santa Fe, New Mexico 87507 Re:SIGMA ADDITIVE SOLUTIONS, INC. Registration Statement on Form S-3 Filed February 10, 2023 File No. 333-269683 Dear Frank Orzechowski: 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

Show Raw Text
United States securities and exchange commission logo
February 17, 2023
Frank Orzechowski
Chief Financial Officer
SIGMA ADDITIVE SOLUTIONS, INC.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
Re:SIGMA ADDITIVE SOLUTIONS, INC.
Registration Statement on Form S-3
Filed February 10, 2023
File No. 333-269683
Dear Frank Orzechowski:
            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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing