SIGMA LABS, INC.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
June 25, 2021
| 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 June 11, 2021 | ||
| File No. 333-257054 |
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 Tuesday, June 29, 2021, or as soon thereafter as is practicable.
| Very truly yours, | ||
| SIGMA LABS, INC. | ||
| By: | /s/ Mark K. Ruport | |
| Mark K. Ruport | ||
| Chief Executive Officer | ||
