# EDGAR Filing Document

**Accession Number:** 0000788611
**File Stem:** 0000000000-23-001667
**Filing Date:** 2023-2
**Character Count:** 3519
**Document Hash:** 2fb3d19896c75dedd57e626af16195d7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001667.hdr.sgml**: 20230515

**ACCESSION NUMBER**: 0000000000-23-001667

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230217

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SIGMA ADDITIVE SOLUTIONS, 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:** UPLOAD

**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:** SIGMA LABS, INC.
- **DATE OF NAME CHANGE:** 20101014

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

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MESSIDOR LTD
- **DATE OF NAME CHANGE:** 20010122
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-23-004266

## Text-Extract

```

United States securities and exchange commission logo

                           February 17, 2023

       Frank Orzechowski
       Chief Financial Officer
       SIGMA ADDITIVE SOLUTIONS, INC.
       3900 Paseo del Sol
       Santa Fe, New Mexico 87507

                                                        Re: SIGMA ADDITIVE
SOLUTIONS, INC.
                                                            Registration
Statement on Form S-3
                                                            Filed February 10,
2023
                                                            File No. 333-269683

       Dear Frank Orzechowski:

              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 Sarah
Sidwell at 202-551-4733 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 17, 2023

Frank Orzechowski
Chief Financial Officer
SIGMA ADDITIVE SOLUTIONS, INC.
3900 Paseo del Sol
Santa Fe, New Mexico 87507

Re: SIGMA ADDITIVE SOLUTIONS, INC.
Registration Statement on Form S-3
Filed February 10, 2023
File No. 333-269683

Dear Frank Orzechowski:

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 Sarah Sidwell at 202-551-4733 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing