SIGMA LABS, INC.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
July 15, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Sigma Labs, Inc. | |
Registration Statement on Form S-3 | ||
Filed July 9, 2020 | ||
File No. 333-239774 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Sigma Labs, 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 Friday, July 17, 2020, or as soon thereafter as is practicable.
Very truly yours, | ||
SIGMA LABS, INC. | ||
By: | /s/ Mark K. Ruport | |
Mark K. Ruport | ||
Chief Executive Officer |