SEC Company Response from KORU Medical Systems, Inc. (KRMD) (CIK 0000704440) (KRMD) — May 26, 2023

KORU Medical Systems, Inc. (KRMD) (CIK 0000704440)
Date: May 26, 2023 · CIK: 0000704440 · Accession: 0001161697-23-000327

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File numbers found in text: 333-272026

Date

May 26, 2023

Author

Form

CORRESP

Company

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

Letter

Re: Koru Medical Systems, Inc.

May 26, 2023

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-3720

Attention: Conlon Danberg

Registration Statement on Form S-3

File No. 333-272026

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Koru Medical Systems, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-272026) (the “Registration Statement”) be declared effective at 4:30 p.m. on Wednesday, May 31, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Royer Cooper Cohen Braunfeld LLC, by calling Heather R. Badami at (484) 362-2632.

Sincerely,
Koru Medical Systems, Inc.

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CORRESP
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filename1.htm

May 26, 2023

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-3720

Attention: Conlon Danberg

    Re:
    Koru Medical Systems, Inc.

Registration Statement on Form S-3

File No. 333-272026

Ladies and Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Koru Medical Systems, Inc. (the “Company”) hereby requests that the above-referenced
Registration Statement on Form S-3 (File No. 333-272026) (the “Registration Statement”) be declared effective at 4:30
p.m. on Wednesday, May 31, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please
orally confirm that event with our counsel, Royer Cooper Cohen Braunfeld LLC, by calling Heather R. Badami at (484) 362-2632.

    Sincerely,

    Koru Medical Systems, Inc.

    By:
    /s/ Thomas Adams

    Thomas Adams

    Interim Chief Financial Officer

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