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
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CORRESP 1 filename1.htm 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