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SEC Company Response from NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — May 17, 2017

NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: May 17, 2017 · CIK: 0000788611 · Accession: 0001078782-17-000733

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File numbers found in text: 333-218021

Date
May 17, 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

May 17, 2017

VIA EDGAR

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. 333-218021)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the Securities and Exchange Commission issue an order declaring the above-referenced Registration Statement effective at 2:00 P.M., Washington, D.C. time, on Thursday, May 18, 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

May 17, 2017

VIA EDGAR

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. 333-218021)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the Securities and Exchange Commission issue an order declaring the above-referenced Registration Statement effective at 2:00 P.M., Washington, D.C. time, on Thursday, May 18, 2017, or as soon thereafter as is practicable.

Very truly yours,

/s/ Mark J. Cola

Mark J. Cola

President and Chief Executive Officer