SEC Comment Letter 0000000000-23-004458 to Modular Medical, Inc. (MODD)
Modular Medical, Inc.
Date: May 1, 2023 · CIK: 0001074871 · Accession: 0000000000-23-004458
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271413
Letter
United States securities and exchange commission logo May 1, 2023 James E. Besser Chief Executive Officer Modular Medical, Inc. 10740 Thornmint Drive San Diego, California 92127 Re:Modular Medical, Inc. Registration Statement on Form S-1 Filed April 24, 2023 File No. 333-271413 Dear James E. Besser: 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: Lawrence Metelitsa, Esq.
Show Raw Text
United States securities and exchange commission logo
May 1, 2023
James E. Besser
Chief Executive Officer
Modular Medical, Inc.
10740 Thornmint Drive
San Diego, California 92127
Re:Modular Medical, Inc.
Registration Statement on Form S-1
Filed April 24, 2023
File No. 333-271413
Dear James E. Besser:
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: Lawrence Metelitsa, Esq.