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 |