SEC Comment Letter 0000000000-23-006849 to NextTrip, Inc. (NTRP)
NextTrip, Inc.
Date: June 27, 2023 · CIK: 0000788611 · Accession: 0000000000-23-006849
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38015
Letter
United States securities and exchange commission logo June 27, 2023 Frank Orzechowski Chief Financial Officer Sigma Additive Solutions, Inc. 3900 Paseo del Sol Santa Fe, NM 87507 Re:Sigma Additive Solutions, Inc. Form 10-K for the Year Ended December 31, 2022 Filed March 30, 2023 File No. 001-38015 Dear Frank Orzechowski: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Year Ended December 31, 2022 Item 9A. Controls and Procedures, page 24 1.Please tell us your conclusions of your principal executive officer and principal financial officer regarding the effectiveness of your disclosure controls and procedures and revise your disclosures accordingly in future filings. Refer to Item 307 of Regulation S-K. In closing, 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. You may contact Heather Clark at 202-551-3624 or Melissa Gilmore at 202-551-3777 with any questions.
FirstName LastNameFrank Orzechowski Comapany NameSigma Additive Solutions, Inc. June 27, 2023 Page 2 FirstName LastName Frank Orzechowski Sigma Additive Solutions, Inc. June 27, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
June 27, 2023
Frank Orzechowski
Chief Financial Officer
Sigma Additive Solutions, Inc.
3900 Paseo del Sol
Santa Fe, NM 87507
Re:Sigma Additive Solutions, Inc.
Form 10-K for the Year Ended December 31, 2022
Filed March 30, 2023
File No. 001-38015
Dear Frank Orzechowski:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Year Ended December 31, 2022
Item 9A. Controls and Procedures, page 24
1.Please tell us your conclusions of your principal executive officer and principal financial
officer regarding the effectiveness of your disclosure controls and procedures and revise
your disclosures accordingly in future filings. Refer to Item 307 of Regulation S-K.
In closing, 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.
You may contact Heather Clark at 202-551-3624 or Melissa Gilmore at 202-551-3777
with any questions.
FirstName LastNameFrank Orzechowski
Comapany NameSigma Additive Solutions, Inc.
June 27, 2023 Page 2
FirstName LastName
Frank Orzechowski
Sigma Additive Solutions, Inc.
June 27, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing