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SEC Company Response from NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP) — May 22, 2018

NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: May 22, 2018 · CIK: 0000788611 · Accession: 0001493152-18-007662

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File numbers found in text: 333-224621

Date
May 22, 2018
Author
John Rice
Form
CORRESP
Company
NextTrip, Inc. (NTRP) (CIK 0000788611)

Letter

SIGMA LABS, INC.

Paseo del Sol

Santa Fe, New Mexico 87507

May 22, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549-6010

Re: Sigma Labs, Inc.

Registration Statement on Form S-1 (Reg. No. 333-224621)

Ladies and Gentlemen:

On behalf of Sigma Labs, Inc., 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 24, 2018, or as soon thereafter as is practicable.

Very
truly yours,
/s/
John Rice

Show Raw Text
CORRESP
1
filename1.htm

SIGMA
LABS, INC.

3900
Paseo del Sol

Santa
Fe, New Mexico 87507

May
22, 2018

VIA
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549-6010

    Re:
    Sigma
    Labs, Inc.

    Registration
    Statement on Form S-1 (Reg. No. 333-224621)

Ladies
and Gentlemen:

On
behalf of Sigma Labs, Inc., 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 24, 2018, or as soon
thereafter as is practicable.

    Very
    truly yours,

    /s/
    John Rice

    John Rice, Interim
    Chief Executive Officer