UNITED STATES
 SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 FORM 10-K/A

 x

 Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 For the fiscal year ended December 30, 2023
 or

 o

 Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 Commission File No. 000-19621
 ALT5 SIGMA CORPORATION
 (Exact name of registrant as specified in its charter)

 Nevada

 41-1454591

 (State or other jurisdiction of incorporation or organization)

 (I.R.S. Employer Identification No.)

 325 E. Warm Springs Road, Las Vegas, Nevada

 89119

 (Address of principal executive offices)

 (Zip Code)

 Registrant's telephone number, including area code: 702 - 997-5968
 Securities registered pursuant to Section 12(b) of the Act:

 Common Stock, $0.001 par value
 Title of each class

 ALTS
 Trading Symbol(s)

 Nasdaq Capital Market
 Name of each exchange on which registered

 Securities registered pursuant to Section 12(g) of the Act: None
 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. o Yes x No
 Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. o Yes x No
 Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days. x Yes o No
 Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). x Yes o No
 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of "large accelerated filer", "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 o
 Accelerated filer

 o
 Non-accelerated filer

 x

 Smaller reporting company

 x
 Emerging growth company

 o

 If any emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Exchange Act. o

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal controls over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. o
 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. o
 Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive o cers during the relevant recovery period pursuant to §240.10D-1(b). o
 Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). o Yes x No
 The aggregate market value of the registrant's common stock held by non-affiliates, based on the closing sales price of such stock on July 1, 2023 was $ 2,981,872.
 The number of shares outstanding of the registrant's common stock as of April 8, 2024 was 8,593,636.

 Hudgens CPA, PLLC PCAOB ID# 6849 Houston, Texas

 Page

 Introductory Statement

 Item 15. Exhibits and Financial Statement Schedules

 Index to Exhibits

 Signatures

 INTRODUCTORY STATEMENT
 ALT5 Sigma Corporation is filing this Amendment No. 1 to its Annual Report on Form 10-K for the fiscal year ended December 30, 2023 for the purpose of filing the correct Exhibits 31.1, 31.2, 32.1, and 32.2 to replace those that were misdated in the original filing. Other than the filing of these replacement exhibits and the dating of this Amendment, there are no changes to that Annual Report.

 ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
 (a)Financial Statements, Financial Statement Schedules and Exhibits
 3.Exhibits
 See Index to Exhibits

 Index to Exhibits

 Exhibit
No.

 Description

 31.1+

 Certification by President pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

 31.2+

 Certification by Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

 32.1+

 Certification by President pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

 32.2+

 Certification by Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

 +

 Filed herewith.

 SIGNATURES
 Pursuant to the requirements of Section 13 or Section 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on our behalf by the undersigned, thereunto duly authorized.

 ALT5 Sigma Corporation
 (Registrant)

 By

 /s/ Tony Isaac

 Tony Isaac

 President

 Pursuant to the requirements of the Securities Exchange Act of 1934, this Report has been signed by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

 Signature

 Title

 Date

 Principal Executive Officer

 /s/ Tony Isaac

 President, Treasurer

 Tony Isaac

 Principal Financial and Accounting Officer

 /s/ Virland A. Johnson

 Chief Financial Officer

 Virland A. Johnson

 Directors

 /s/ Tony Isaac

 Director

 Tony Isaac

 /s/ Richard Butler

 Director

 Richard Butler

 /s/ John Bitar

 Director

 John Bitar

 /s/ Nael Hajjar

 Director

 Nael Hajjar