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SEC Company Response from NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — Feb 14, 2017

NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: Feb. 14, 2017 · CIK: 0000788611 · Accession: 0001078782-17-000189

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File numbers found in text: 333-212735

Date
February 14, 2017
Author
/s/ Mark J. Cola
Form
CORRESP
Company
NextTrip, Inc. (NTRP) (CIK 0000788611)

Letter

Acceleration Request

SIGMA LABS, INC.

3900 Paseo del Sol

Santa Fe, New Mexico 87507

February 14, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

Re:

Sigma Labs, Inc.

Registration Statement on Form S-1 (Reg. No. 333-212735)

Ladies and Gentlemen:

On behalf of Sigma Labs, Inc., the undersigned hereby requests that the Securities and Exchange Commission (“Commission”) issue an order declaring the above-referenced Registration Statement effective at 4:15 P.M., Washington, D.C. time, on Tuesday, February 14, 2017, or as soon thereafter as is practicable.

Very truly yours,
/s/ Mark J. Cola

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CORRESP
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Acceleration Request

SIGMA LABS, INC.

3900 Paseo del Sol

Santa Fe, New Mexico 87507

February 14, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549-6010

Re:

Sigma Labs, Inc.

Registration Statement on Form S-1 (Reg. No. 333-212735)

Ladies and Gentlemen:

On behalf of Sigma Labs, Inc., the undersigned hereby requests that the Securities and Exchange Commission (“Commission”) issue an order declaring the above-referenced Registration Statement effective at 4:15 P.M., Washington, D.C. time, on Tuesday, February 14, 2017, or as soon thereafter as is practicable.

Very truly yours,

/s/ Mark J. Cola

Mark J. Cola

President and Chief Executive Officer