SIGMA LABS, INC.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
February 11, 2020
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Sigma Labs, Inc. |
Registration Statement on Form S-3
Filed February 11, 2020
File No. 333- 236231
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Sigma Labs, Inc., a Nevada corporation, hereby requests the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on Thursday, February 13, 2020, or as soon thereafter as is practicable. Please call our counsel, Darren Freedman, at 310-789-1207 to provide notice of effectiveness.
| Very truly yours, | ||
| SIGMA LABS, INC. | ||
| By: | /s/ John Rice | |
| John Rice | ||
| Chief Executive Officer | ||
