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United States securities and exchange commission logo





                            July 14, 2020

       Mark K. Ruport
       Chief Executive Officer
       Sigma Labs, Inc.
       3900 Paseo del Sol
       Santa Fe, New Mexico 87507

                                                        Re: Sigma Labs, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed July 9, 2020
                                                            File No. 333-239774

       Dear Mr. Ruport:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Sergio
Chinos, Staff Attorney, at (202) 551-7844 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Manufacturing
       cc:                                              Darren Freedman
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