SEC Company Response from NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — Dec 6, 2010

NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: Dec. 6, 2010 · CIK: 0000788611 · Accession: 0001144204-10-064867

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Referenced dates: November 22, 2010

Date

Dec. 6, 2010

Author

/s/ Mark Cola

Form

CORRESP

Company

NextTrip, Inc. (NTRP) (CIK 0000788611)

Letter

VIA EDGAR Securities and Exchange Commission Attention: Framewaves, Inc. Amendment No. 1 to Current Report on Form 8-K Filed November 12,2010 File No. 033-02783-S

Dear Mr. Owings:

By letter dated November 22, 2010 (the “Letter”), the staff (the “Staff”) of the Securities and Exchange Commission (“SEC) provided Sigma Labs, Inc. (f/k/a Framewaves, Inc., the “Company”) with comments to Amendment No. 1 to the Company’s Current Report on Form 8-K filed with the SEC on November 12, 2010 (“Form 8-K”). The Letter indicated that the Company had 10 business days within which to respond to the comments raised in the letter, or advise the Staff of when it intended to provide a response.

Following a conversation today with SEC attorney-adviser John Harrington, the Company is writing to advise the Staff that it intends to file an amendment to the Form 8-K and submit a response to the issues raised in the Letter no later than December 14, 2010.

Sincerely,
/s/ Mark Cola

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CORRESP
1
filename1.htm

    Unassociated Document

    December
3, 2010

    VIA
EDGAR

    Securities
and Exchange Commission

    Mail Stop
3561

    100 F
Street NE

    Washington,
D.C. 20549-7010

              Attention:

              H.
      Christopher Owings, Assistant
Director

              Re:

              Framewaves,
      Inc.

    Amendment
No. 1 to Current Report on Form 8-K

    Filed
November 12,2010

    File No.
033-02783-S

    Dear Mr.
Owings:

    By letter
dated November 22, 2010 (the “Letter”), the staff (the “Staff”) of the
Securities and Exchange Commission (“SEC) provided Sigma Labs, Inc. (f/k/a
Framewaves, Inc., the “Company”) with comments to Amendment No. 1 to the
Company’s Current Report on Form 8-K filed with the SEC on November 12,
2010  (“Form 8-K”).  The Letter indicated that the Company
had 10 business days within which to respond to the comments raised in the
letter, or advise the Staff of when it intended to provide a
response.

    Following
a conversation today with SEC attorney-adviser John Harrington, the Company is
writing to advise the Staff that it intends to file an amendment to the Form 8-K
and submit a response to the issues raised in the Letter no later than December
14, 2010.

                Sincerely,

                /s/ Mark Cola

                Mark
      Cola

                President
      – Sigma Labs, Inc.

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