SEC Comment Letter for KORU Medical Systems, Inc. (KRMD) (CIK 0000704440) (KRMD) — May 18, 2020
KORU Medical Systems, Inc. (KRMD) (CIK 0000704440)
Date: May 18, 2020 · CIK: 0000704440 · Accession: 0000000000-20-004412
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File numbers found in text: 333-238242
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United States securities and exchange commission logo
May 18, 2020
Karen Fisher
Chief Financial Officer
Repro Med Systems, Inc.
24 Carpenter Road
Chester, NY 10918
Re:Repro Med Systems, Inc.
Registration Statement on Form S-3
Filed May 14, 2020
File No. 333-238242
Dear Ms. Fisher:
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 Paul Fischer at 202-551-3415 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Heather Badami, Esq.