SEC Company Response from Modular Medical, Inc. (MODD) (CIK 0001074871) (MODD) — Jun 26, 2019
Modular Medical, Inc. (MODD) (CIK 0001074871)
Date: June 26, 2019 · CIK: 0001074871 · Accession: 0001019056-19-000387
AI Filing Summary & Sentiment
Reasoning
Letter
Gusrae Kaplan & Nusbaum pllc
ATTORNEYS AT LAW
120 WALL STREET – 25TH FLOOR OF COUNSEL
NEW YORK, NY 10005 ROBERT L. BLESSEY
SCOTT H. GOLDSTEIN
MARTIN H. KAPLAN
LAWRENCE G. NUSBAUM
RYAN J. WHALEN
BENJAMIN S. KAPLAN
____
TEL (212) 269-1400
FAX (212) 809-4147
____
81 MAIN STREET – SUITE 215
WHITE PLAINS, NY 10601
(914) 644-6323
____
www.gusraekaplan.com
June 26, 2019
VIA EDGAR SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Registration Statement on Form S-1 of Modular Medical, Inc.
Ladies and Gentlemen:
On behalf of Modular Medical, Inc. (the “Company”), we are transmitting one copy of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of the Company for filing under the Securities Act of 1933, as amended. The Company has previously sent by wire transfer funds in the amount of $3,511.73 to cover the registration fee.
Should you have any questions or comments regarding this filing, please call either the undersigned or Howard Mulligan at (212) 269-1400.
Sincerely,
/s/ Lawrence G. Nusbaum
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Gusrae
Kaplan & Nusbaum pllc
ATTORNEYS AT LAW
120 WALL STREET –
25TH FLOOR
OF COUNSEL
NEW YORK, NY 10005
ROBERT L. BLESSEY
SCOTT
H. GOLDSTEIN
MARTIN H. KAPLAN
LAWRENCE G. NUSBAUM
RYAN J. WHALEN
BENJAMIN S. KAPLAN
____
TEL
(212) 269-1400
FAX (212)
809-4147
____
81 MAIN
STREET – SUITE 215
WHITE
PLAINS, NY 10601
(914)
644-6323
____
www.gusraekaplan.com
June 26, 2019
VIA EDGAR SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Registration Statement
on Form S-1 of Modular Medical, Inc.
Ladies and Gentlemen:
On
behalf of Modular Medical, Inc. (the “Company”), we are transmitting one copy of the above-referenced Registration
Statement on Form S-1 (the “Registration Statement”) of the Company for filing under the Securities Act of 1933, as
amended. The Company has previously sent by wire transfer funds in the amount of $3,511.73 to cover the registration fee.
Should
you have any questions or comments regarding this filing, please call either the undersigned or Howard Mulligan at (212) 269-1400.
Sincerely,
/s/ Lawrence G. Nusbaum
Lawrence G. Nusbaum