SEC Company Response from NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — Jan 12, 2011

NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: Jan. 12, 2011 · CIK: 0000788611 · Accession: 0001144204-11-001889

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Referenced dates: December 29, 2010

Date

December 20, 2010

Author

/s/ Mark Cola

Form

CORRESP

Company

NextTrip, Inc. (NTRP) (CIK 0000788611)

Letter

VIA EDGAR Securities and Exchange Commission Attention: H. Christopher Owings, Assistant Director Framewaves, Inc. Amendment No. 2 to Current Report on Form 8-K Filed December 20, 2010 File No. 033-02783-S

Dear Mr. Owings:

By letter dated December 29, 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. 2 to the Company’s Current Report on Form 8-K filed with the SEC on December 20, 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.

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 January 18, 2011.

Sincerely,
/s/ Mark Cola

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CORRESP
1
filename1.htm

    Unassociated Document

    January
12, 2011

    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. 2 to Current Report on Form 8-K

    Filed
December 20, 2010

    File No.
033-02783-S

    Dear Mr.
Owings:

    By letter
dated December 29, 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. 2 to the Company’s Current Report on Form 8-K filed
with the SEC on December 20, 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.

    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 January 18, 2011.

                Sincerely,

                /s/ Mark Cola

                Mark
      Cola

                President
      – Sigma Labs, Inc.

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