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SEC Company Response from NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — Dec 18, 2014

NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: Dec. 18, 2014 · CIK: 0000788611 · Accession: 0001144204-14-074766

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File numbers found in text: 333-198893

Date
December 18, 2014
Author
/s/ Mark J. Cola
Form
CORRESP
Company
NextTrip, Inc. (NTRP) (CIK 0000788611)

Letter

Re: Sigma Labs, Inc.; Registration Statement on Form S-3 (Reg. No. 333-198893)

December 18, 2014

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

Ladies and Gentlemen:

On behalf of Sigma Labs, Inc. (“Sigma”), the undersigned hereby requests that the Securities and Exchange Commission issue an order declaring the above-referenced Registration Statement effective at 4:00 P.M., Washington, D.C. time, on Friday, December 19, 2014, or as soon thereafter as is practicable.

In making its request, Sigma acknowledges that:

· should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, that act will not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve Sigma from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and

· Sigma may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Securities and Exchange Commission

December 18, 2014

Page 2

Sigma also understands that this request for acceleration will be considered a confirmation of its awareness of its obligations under the Securities Act of 1933 and the Securities Exchange Act of 1934 with respect to the offering of securities pursuant to the Registration Statement.

Very truly yours,
/s/ Mark J. Cola

Show Raw Text
CORRESP
1
filename1.htm

December 18, 2014

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-3 (Reg. No. 333-198893)

Ladies and Gentlemen:

On behalf of Sigma Labs, Inc. (“Sigma”),
the undersigned hereby requests that the Securities and Exchange Commission issue an order declaring the above-referenced Registration
Statement effective at 4:00 P.M., Washington, D.C. time, on Friday, December 19, 2014, or as soon thereafter as is practicable.

In making its request, Sigma acknowledges
that:

 · should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, that
act will not foreclose the Commission from taking any action with respect to the filing;

 · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement
effective does not relieve Sigma from its full responsibility for the adequacy and accuracy of the disclosures in the Registration
Statement; and

 · Sigma may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.

Securities and Exchange Commission

December 18, 2014

Page 2

Sigma also understands that this request
for acceleration will be considered a confirmation of its awareness of its obligations under the Securities Act of 1933 and the
Securities Exchange Act of 1934 with respect to the offering of securities pursuant to the Registration Statement.

    Very truly yours,

    /s/ Mark J. Cola

    Mark J. Cola

    President and Chief Executive Officer