SIGMA LABS, INC.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
February 14, 2017
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Re:
Sigma Labs, Inc.
Registration Statement on Form S-1 (Reg. No. 333-212735)
Ladies and Gentlemen:
On behalf of Sigma Labs, Inc., the undersigned hereby requests that the Securities and Exchange Commission (“Commission”) issue an order declaring the above-referenced Registration Statement effective at 4:15 P.M., Washington, D.C. time, on Tuesday, February 14, 2017, or as soon thereafter as is practicable.
Very truly yours,
/s/ Mark J. Cola
Mark J. Cola
President and Chief Executive Officer