<SEC-DOCUMENT>0001078782-18-000045.txt : 20180117
<SEC-HEADER>0001078782-18-000045.hdr.sgml : 20180117
<ACCEPTANCE-DATETIME>20180117172155
ACCESSION NUMBER:		0001078782-18-000045
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20180117
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20180117
DATE AS OF CHANGE:		20180117

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38015
		FILM NUMBER:		18532262

	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>8-K
<SEQUENCE>1
<FILENAME>f8k011718_8k.htm
<DESCRIPTION>FORM 8K CURRENT REPORT
<TEXT>
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<TITLE>Form 8K Current Report</TITLE>
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<DIV style=margin-left:36pt;width:540pt><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><A name=BM000 />UNITED STATES</P>
<P align=center style='font:10pt Times New Roman;margin:0'>SECURITIES AND EXCHANGE COMMISSION</P>
<P align=center style='font:10pt Times New Roman;margin:0'>WASHINGTON, D.C. 20549 </P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:12pt Times New Roman;margin:0'><B>FORM 8-K </B></P>
<P align=center style='font:12pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>CURRENT REPORT PURSUANTTO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 </P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>Date of report (Date of earliest event reported): January 11, 2018</P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:14pt Times New Roman;margin:0'><FONT style='border-bottom:1px solid #000000'><B>SIGMA LABS, INC</B>.</FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'>(Exact Name of Registrant as Specified in Charter) </P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse;width:65%><TR style=height:7.2pt><TD valign=top style='border-bottom:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'><B>Nevada</B></P>
</TD><TD valign=bottom><P style='font:10pt Times New Roman;margin:0'> &nbsp;</P>
</TD><TD valign=top style='border-bottom:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'><B>001-38015</B></P>
</TD><TD valign=bottom><P style='font:10pt Times New Roman;margin:0'> &nbsp;</P>
</TD><TD valign=top style='border-bottom:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'><B>27-1865814</B></P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top><P align=center style='font:10pt Times New Roman;margin:0'>(State or Other</P>
<P align=center style='font:10pt Times New Roman;margin:0'>Jurisdiction of</P>
<P align=center style='font:10pt Times New Roman;margin:0'>Incorporation)</P>
</TD><TD valign=bottom><P style='font:10pt Times New Roman;margin:0'> &nbsp;</P>
</TD><TD valign=top><P align=center style='font:10pt Times New Roman;margin:0'>(Commission File Number) </P>
</TD><TD valign=bottom><P style='font:10pt Times New Roman;margin:0'> &nbsp;</P>
</TD><TD valign=top><P align=center style='font:10pt Times New Roman;margin:0'>(IRS Employer</P>
<P align=center style='font:10pt Times New Roman;margin:0'>Identification No.)</P>
</TD></TR>
<TR style=height:7.2pt><TD colspan=5 valign=bottom><P style='font:10pt Times New Roman;margin:0'> &nbsp;</P>
</TD></TR>
<TR style=height:7.2pt><TD colspan=5 valign=top style='border-bottom:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'><B>3900 Paseo del Sol, Santa Fe, New Mexico 87507</B></P>
</TD></TR>
<TR style=height:7.2pt><TD colspan=5 valign=top><P align=center style='font:10pt Times New Roman;margin:0'>(Address of Principal Executive Offices) (Zip Code)</P>
</TD></TR>
<TR style=height:7.2pt><TD colspan=5 valign=top><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR style=height:7.2pt><TD colspan=5 valign=top style='border-bottom:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR style=height:7.2pt><TD colspan=5 valign=top><P align=center style='font:10pt Times New Roman;margin:0'>(Former Name or Former Address, if Changed Since Last Report)</P>
</TD></TR>
</TABLE>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>Registrant&#8217;s telephone number, including area code: <B>(505) 438-2576</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: </P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>[ &nbsp;&nbsp;] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>[ &nbsp;&nbsp;] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>[ &nbsp;&nbsp;] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>[ &nbsp;&nbsp;] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter). </P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>Emerging growth company [ &nbsp;&nbsp;]</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ &nbsp;&nbsp;]<A name=BM002 /></P>
<HR style='border:0;height:0;margin:14pt 0 0 0'><P align=center style='font:10pt Times New Roman;margin:0'>1</P>
<HR style='page-break-after:always;border:0;height:3pt;background-color:#909090;margin:8pt 0'><P align=justify style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman'><B>Item 4.01.</B></KBD><KBD style=margin-left:72pt></KBD><B>Changes in Registrant&#8217;s Certifying Accountant.</B>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'>(a)</KBD><KBD style=margin-left:36pt></KBD><FONT style='border-bottom:1px solid #000000'>Previous Independent Accounting Firm </FONT>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'>On January 11, 2018, Sigma Labs, Inc. (&#8220;we,&#8221; &#8220;our,&#8221; &#8220;us&#8221; or the &#8220;Company&#8221;) was informed by Pritchett, Siler and Hardy P.C. (&quot;PSH&quot;), our prior independent registered public accounting firm, that Haynie &amp; Company (&quot;H&amp;C&quot;) acquired certain assets of PSH. As a result of the acquisition, on January 11, 2018, PSH resigned as the independent public accounting firm of the Company.</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'>The reports of PSH on the Company&#8217;s financial statements for the two most recent fiscal years did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. </P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><KBD style=margin-left:36pt></KBD>During the two most recent fiscal years and through January 11, 2018, (i) there were no disagreements between the Company and PSH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of PSH, would have caused PSH to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements for such years, and (ii) PSH did not advise us of any of the events requiring reporting in this Current Report on Form 8-K under Item 304(a)(1)(v) of Regulation S-K. &nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><KBD style=margin-left:36pt></KBD>The Company provided PSH with a copy of the foregoing disclosures and requested that PSH furnish us with a letter addressed to the Securities and Exchange Commission stating whether or not PSH agrees with the disclosures. A copy of such letter, dated January 17, 2018, is attached as Exhibit 16.1.&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'>(b)</KBD><KBD style=margin-left:36pt></KBD><FONT style='border-bottom:1px solid #000000'>New Independent Accounting Firm</FONT>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'>Effective January 11, 2018, we engaged H&amp;C to serve as our independent registered public accounting firm for the year ending December 31, 2018. The engagement of H&amp;C was approved by our Audit Committee. </P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'>During the Company&#8217;s two most recent fiscal years and through January 11, 2018, neither we nor anyone acting on our behalf consulted with H&amp;C regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, and neither a written report nor oral advice was provided to the Company that H&amp;C concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). </P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman'><B>Item 9.01</B></KBD><KBD style=margin-left:72pt></KBD><B>Financial Statements and Exhibits.</B>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'><KBD style='position:absolute;font:10pt Times New Roman;text-indent:0'>(d)</KBD><KBD style=margin-left:36pt></KBD>Exhibits. &nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;text-indent:36pt'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse><TR style=height:7.2pt><TD valign=top style='width:95.4pt;border-bottom:0.5pt solid #000000'><P align=justify style='font:10pt Times New Roman;margin:0'><B>Exhibit Number</B></P>
</TD><TD valign=top style=width:13.5pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='width:414pt;border-bottom:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin:0'><B>Description</B></P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style='width:95.4pt;border-top:0.5pt solid #000000'><P align=center style='font:10pt Times New Roman;margin:0'><A href=f8k011718_ex16z1.htm style=text-decoration:none><FONT style='color:#0000FF;border-bottom:1px solid #0000FF'>16.1</FONT></A></P>
</TD><TD valign=top style=width:13.5pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='width:414pt;border-top:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin:0'>Letter to the Securities and Exchange Commission from Pritchett, Siler and Hardy P.C. regarding the matters disclosed in Item 4.01 of this Current Report on Form 8-K</P>
</TD></TR>
</TABLE>
<HR style='border:0;height:0;margin:14pt 0 0 0'><P align=center style='font:10pt Times New Roman;margin:0'>2</P>
<HR style='page-break-after:always;border:0;height:3pt;background-color:#909090;margin:8pt 0'><P align=center style='font:10pt Times New Roman;margin:0'><B>SIGNATURES</B></P>
<P style='font:10.5pt Times New Roman;margin-top:0pt;margin-bottom:12pt;text-indent:36pt'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'>Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. </P>
<P align=justify style='font:10pt Times New Roman;margin:0;text-indent:36pt'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse><TR style=height:7.2pt><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>January 17, 2018</P>
</TD><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>SIGMA LABS, INC.</P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='width:261.9pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman'>By:</KBD><KBD style=margin-left:36pt></KBD><I>/s/ John Rice</I>&nbsp;</P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='width:261.9pt;padding-left:5.4pt;padding-right:5.4pt;border-top:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman'>Name:</KBD><KBD style=margin-left:36pt></KBD>John Rice&nbsp;</P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'><KBD style='position:absolute;font:10pt Times New Roman'>Title:</KBD><KBD style=margin-left:36pt></KBD>Interim Chief Executive Officer&nbsp;</P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR style=height:7.2pt><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style=width:261.9pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
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<HR style='border:0;height:0;margin:14pt 0 0 0'><P align=center style='font:10pt Times New Roman;margin:0'>3</P>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>f8k011718_ex16z1.htm
<DESCRIPTION>EXHIBIT 16.1 LETTER TO THE SECURITIES AND EXCHANGE COMMISSION FROM PRITCHETT, SILER AND HARDY P.C. REGARDING THE MATTERS DISCLOSED IN ITEM 4.01 OF THIS CURRENT REPORT ON FORM 8-K
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<TITLE>Exhibit 16.1 Letter to the Securities and Exchange Commission from Pritchett, Siler and Hardy P.C. regarding the matters disclosed in Item 4.01 of this Current Report on Form 8-K</TITLE>
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<DIV style=margin-left:36pt;width:540pt><P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=right style='font:10pt Times New Roman;margin:0'><B>Exhibit 16.1</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>January 17, 2018</P>
<P align=justify style='font:10pt Times New Roman;margin:0'> &nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>U.S. Securities and Exchange Commission</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>100 F. Street</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Washington, DC 20549 &#8211;&nbsp;7561</P>
<P align=justify style='font:10pt Times New Roman;margin:0'> &nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Ladies and Gentlemen:</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>Re: Sigma Labs, Inc.</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>Commission File No. 001-38015</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B> </B>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>We have read the statements of the Company pertaining to our firm included in Item 4.01 of the Form 8-K dated January 11, 2018 and are in agreement with the statements contained in that document pertaining to our firm.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'> &nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>Very truly yours,</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><I>/s/ </I><FONT style=background-color:#FFFFFF><I>Pritchett, Siler and Hardy P.C.</I></FONT></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=background-color:#FFFFFF>Pritchett, Siler and Hardy P.C.</FONT></P>
<HR style='border:0;height:0;margin:14pt 0 0 0'></DIV>
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