UPLOAD Filing
Modular Medical, Inc. (MODD) (CIK 0001074871)
Date: Feb. 9, 2026 · CIK: 0001074871 · Accession: 0000000000-26-001310
AI Filing Summary & Sentiment
Reasoning
Letter
February 9, 2026 James Besser Chief Executive Officer Modular Medical, Inc. 10740 Thornmint Road San Diego, CA 92127 Re:Modular Medical, Inc. Draft Registration Statement on Form S-1 Submitted January 23, 2026 CIK No. 0001074871 Dear James Besser: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Lawrence Metelitsa
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February 9, 2026
James Besser
Chief Executive Officer
Modular Medical, Inc.
10740 Thornmint Road
San Diego, CA 92127
Re:Modular Medical, Inc.
Draft Registration Statement on Form S-1
Submitted January 23, 2026
CIK No. 0001074871
Dear James Besser:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and time.
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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Lawrence Metelitsa