Unassociated Document

January 12, 2011

VIA EDGAR

Securities and Exchange Commission

Mail Stop 3561

100 F Street NE

Washington, D.C. 20549-7010

Attention: H. Christopher Owings, Assistant Director

Re:	Framewaves, Inc.

Amendment No. 2 to Current Report on Form 8-K

Filed December 20, 2010

File No. 033-02783-S

Dear Mr. Owings:

By letter dated December 29, 2010 (the “Letter”), the staff (the “Staff”) of the Securities and Exchange Commission (“SEC”) provided Sigma Labs, Inc. (f/k/a Framewaves, Inc., the “Company”) with comments to Amendment No. 2 to the Company’s Current Report on Form 8-K filed with the SEC on December 20, 2010 (“Form 8-K”). The Letter indicated that the Company had 10 business days within which to respond to the comments raised in the letter, or advise the Staff of when it intended to provide a response.

The Company is writing to advise the Staff that it intends to file an amendment to the Form 8-K and submit a response to the issues raised in the Letter no later than January 18, 2011.

Sincerely,

/s/ Mark Cola

Mark Cola

President – Sigma Labs, Inc.