SEC Comment Letter 0000000000-26-004465 to Modular Medical, Inc. (MODD)
Modular Medical, Inc.
Date: May 1, 2026 · CIK: 0001074871 · Accession: 0000000000-26-004465
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295255
Letter
May 1, 2026 James E. Besser Chief Executive Officer Modular Medical, Inc. 10740 Thornmint Road San Diego, California 92127 Re: Modular Medical, Inc. Registration Statement on Form S-3 Filed April 23, 2026 File No. 333-295255 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.
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May 1, 2026 James E. Besser Chief Executive Officer Modular Medical, Inc. 10740 Thornmint Road San Diego, California 92127 Re: Modular Medical, Inc. Registration Statement on Form S-3 Filed April 23, 2026 File No. 333-295255 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.