<SEC-DOCUMENT>0001078782-17-000733.txt : 20170628
<SEC-HEADER>0001078782-17-000733.hdr.sgml : 20170628
<ACCEPTANCE-DATETIME>20170517170249
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001078782-17-000733
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170517

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIGMA LABS, INC.
		CENTRAL INDEX KEY:			0000788611
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS MANUFACTURING INDUSTRIES [3990]
		IRS NUMBER:				820404220
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3900 PASEO DEL SOL
		CITY:			SANTE FE
		STATE:			NM
		ZIP:			87507
		BUSINESS PHONE:		(505) 438-2576

	MAIL ADDRESS:	
		STREET 1:		3900 PASEO DEL SOL
		CITY:			SANTE FE
		STATE:			NM
		ZIP:			87507

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FRAMEWAVES INC
		DATE OF NAME CHANGE:	20010130

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MESSIDOR LTD
		DATE OF NAME CHANGE:	20010122
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
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<TITLE>Acceleration Request</TITLE>
<META NAME="author" CONTENT="Troy Gould">
<META NAME="date" CONTENT="05/17/2017">
</HEAD>
<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:720px"><P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>SIGMA LABS, INC.</P>
<P style="margin:0px" align=center>3900 Paseo del Sol</P>
<P style="margin:0px" align=center>Santa Fe, New Mexico 87507</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>May 17, 2017</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><U>VIA EDGAR</U></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-right:-28.8px">Securities and Exchange Commission</P>
<P style="margin:0px; padding-right:-28.8px">100 F Street, N.E.</P>
<P style="margin:0px; padding-right:-28.8px">Washington, D.C. &nbsp;20549-6010</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; float:left">Re:</P>
<P style="margin:0px; padding-left:96px; text-indent:-2px">Sigma Labs, Inc.</P>
<P style="margin:0px; padding-left:96px; clear:left">Registration Statement on Form S-1 (Reg. No. 333-218021)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Ladies and Gentlemen:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>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.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:384px">Very truly yours,</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:384px"><I><U>/s/ Mark J. Cola &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></I></P>
<P style="margin:0px; padding-left:384px">Mark J. Cola</P>
<P style="margin:0px; padding-left:384px">President and Chief Executive Officer</P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
</DIV></BODY>
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</SEC-DOCUMENT>
