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                    July 18, 2023

       Frank Orzechowski
       Chief Financial Officer
       Sigma Additive Solutions, Inc.
       3900 Paseo del Sol
       Santa Fe, NM 87507

                                                        Re: Sigma Additive
Solutions, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2022
                                                            Filed March 30,
2023
                                                            File No. 001-38015

       Dear Frank Orzechowski:

               We issued comments to you on the above captioned filing on June
27, 2023. As of the
       date of this letter, these comments remain outstanding and unresolved.
We expect you to
       provide a complete, substantive response to these comments by August 1,
2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Heather Clark at 202-551-3624 or Melissa Gilmore
at 202-551-3777 with
       any questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing