SEC Comment Letter for KORU Medical Systems, Inc. (KRMD) (CIK 0000704440) (KRMD) — May 22, 2023

KORU Medical Systems, Inc. (KRMD) (CIK 0000704440)
Date: May 22, 2023 · CIK: 0000704440 · Accession: 0000000000-23-005419

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File numbers found in text: 333-272026

Date

May 22, 2023

Author

Thomas Adams

Form

UPLOAD

Company

KORU Medical Systems, Inc. (KRMD) (CIK 0000704440)

Letter

United States securities and exchange commission logo May 22, 2023 Thomas Adams Interim Chief Financial Officer Koru Medical Systems, Inc. 100 Corporate Drive Mahwah, New Jersey 07430 Re:Koru Medical Systems, Inc. Registration Statement on Form S-3 Filed May 18, 2023 File No. 333-272026 Dear Thomas Adams: 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 Conlon Danberg at 202-551-4466 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Heather R. Badami, Esq.

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United States securities and exchange commission logo
May 22, 2023
Thomas Adams
Interim Chief Financial Officer
Koru Medical Systems, Inc.
100 Corporate Drive
Mahwah, New Jersey 07430
Re:Koru Medical Systems, Inc.
Registration Statement on Form S-3
Filed May 18, 2023
File No. 333-272026
Dear Thomas Adams:
            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 Conlon Danberg at 202-551-4466 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Heather R. Badami, Esq.

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