SIGMA additive solutions, INC.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
April 13, 2023
VIA EDGAR
Securities
and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Sigma Additive Solutions, Inc. |
Registration Statement on Form S-3/A
Filed April 12, 2023
File No. 333-269683
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Sigma Additive Solutions, 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 Monday, April 17, 2023, or as soon thereafter as is practicable.
| Very truly yours, | ||
| SIGMA ADDITIVE SOLUTIONS, INC. | ||
| By: | /s/ Jacob Brunsberg | |
| Jacob Brunsberg | ||
| Chief Executive Officer | ||