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Correspondence 0001493152-23-012127 from NextTrip, Inc. (NTRP)

NextTrip, Inc.
Date: April 13, 2023 · CIK: 0000788611 · Accession: 0001493152-23-012127

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SEC Posture
Company Posture

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File numbers found in text: 333-269683

Date
April 12, 2023
Author
Jacob Brunsberg
Form
CORRESP
Company
NextTrip, Inc.

Letter

SIGMA additive solutions, INC.

Paseo del Sol

Santa Fe, New Mexico 87507

April 13, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

Re: Sigma Additive Solutions, Inc.

Registration Statement on Form S-3/A

Filed April 12, 2023

File No. 333-269683

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Sigma Additive Solutions, Inc., a Nevada corporation, respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 p.m., Eastern Time, on Monday, April 17, 2023, or as soon thereafter as is practicable.

Very truly yours,
SIGMA ADDITIVE SOLUTIONS, INC.

Show Raw Text
CORRESP
1
filename1.htm

SIGMA
additive solutions, INC.

3900
Paseo del Sol

Santa
Fe, New Mexico 87507

April
13, 2023

VIA
EDGAR

Securities
and Exchange Commission

Division of Corporation Finance

100
F. Street, N.E.

Washington,
D.C. 20549

 Re: Sigma
                                            Additive Solutions, Inc.

Registration
Statement on Form S-3/A

Filed
April 12, 2023

File
No. 333-269683

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, Sigma Additive Solutions, Inc., a Nevada corporation, respectfully
requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective
at 4:00 p.m., Eastern Time, on Monday, April 17, 2023, or as soon thereafter as is practicable.

    Very truly yours,

    SIGMA ADDITIVE SOLUTIONS, INC.

    By:
    /s/
    Jacob Brunsberg

    Jacob Brunsberg

    Chief Executive Officer