SEC Comment Letter for Modular Medical, Inc. (MODD) (CIK 0001074871) (MODD) — Apr 24, 2020
Modular Medical, Inc. (MODD) (CIK 0001074871)
Date: April 24, 2020 · CIK: 0001074871 · Accession: 0000000000-20-003533
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Reasoning
File numbers found in text: 333-237615
Letter
April 24, 2020 Paul M. DiPerna Chief Executive Officer, President and Chief Financial Officer Modular Medical, Inc. 16772 W. Bernardo Drive San Diego, CA 92127 Re:Modular Medical, Inc. Registration Statement on Form S-1 Filed April 9, 2020 File No. 333-237615 Dear Mr. DiPerna: 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 Joseph McCann at 202-551-6262 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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April 24, 2020
Paul M. DiPerna
Chief Executive Officer, President and Chief Financial Officer
Modular Medical, Inc.
16772 W. Bernardo Drive
San Diego, CA 92127
Re:Modular Medical, Inc.
Registration Statement on Form S-1
Filed April 9, 2020
File No. 333-237615
Dear Mr. DiPerna:
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 Joseph McCann at 202-551-6262 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences