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SIGMA LABS, INC.

3900 Paseo del Sol

Santa Fe, New Mexico 87507

June 25, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

	Re:	Sigma Labs, Inc.
		Registration Statement on Form S-3
		Filed June 11, 2021
		File No. 333-257054

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Sigma Labs, Inc., a Nevada corporation, respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 p.m., Eastern Time, on Tuesday, June 29, 2021, or as soon thereafter as is practicable.

	Very truly yours,

	SIGMA LABS, INC.

	By:	/s/ Mark K. Ruport
		Mark K. Ruport
		Chief Executive Officer