SIGMA LABS, INC.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
May 17, 2017
VIA EDGAR
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. 333-218021)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the Securities and Exchange Commission issue an order declaring the above-referenced Registration Statement effective at 2:00 P.M., Washington, D.C. time, on Thursday, May 18, 2017, or as soon thereafter as is practicable.
Very truly yours,
/s/ Mark J. Cola
Mark J. Cola
President and Chief Executive Officer