June 24, 2019 John Rice Chief Executive Officer Sigma Labs, Inc. 3900 Paseo del Sol Santa Fe, New Mexico 87507 Re: Sigma Labs, Inc. Form 10-K for Fiscal Year Ended December 31, 2018 Filed April 1, 2019 Form 10-Q for Fiscal Quarter Ended March 31, 2019 Filed May 15, 2019 File No. 001-38015 Dear Mr. Rice: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction cc: Darren Freedman