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SEC Company Response from Modular Medical, Inc. (MODD) (CIK 0001074871) (MODD) — May 8, 2020

Modular Medical, Inc. (MODD) (CIK 0001074871)
Date: May 8, 2020 · CIK: 0001074871 · Accession: 0001019056-20-000309

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File numbers found in text: 333-237615

Date
May 8, 2020
Author
Paul DiPerna
Form
CORRESP
Company
Modular Medical, Inc. (MODD) (CIK 0001074871)

Letter

Re: Modular Medical, Inc.

May 8, 2020

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Joseph McCann

Registration Statement on Form S-1

Registration No. 333-237615

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Modular Medical, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement so that it may become effective at 10:00 a m., Eastern Time, on Monday, May 11, 2020 or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the Staff of the Division of Corporate Finance of the Commission. The Company would also appreciate telephone notice of such effectiveness to Lawrence Nusbaum at (646) 662-9389 or Howard Mulligan at (917) 930-2172.

Very truly yours,
MODULAR MEDICAL, INC.

Show Raw Text
CORRESP
1
filename1.htm

    May 8, 2020

VIA EDGAR

United States Securities and
Exchange Commission

100 F Street,
N.E.

Washington,
D.C. 20549

Attention: Joseph McCann

 Re:      Modular Medical, Inc.

  Registration Statement on Form S-1

  Registration No.
                                                                                                                                             333-237615

  Request
                                         for Acceleration of Effectiveness

Ladies
and Gentlemen:

Modular
Medical, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as
amended (the “Act”), that the Securities and Exchange Commission (the “Commission”) accelerate the
effective date of the above-referenced Registration Statement so that it may become effective at 10:00 a m., Eastern Time, on Monday, May 11, 2020 or as soon thereafter as practicable or at such later time as the Company or its counsel may
orally request via telephone call to the Staff of the Division of Corporate Finance of the Commission. The Company would also
appreciate telephone notice of such effectiveness to Lawrence Nusbaum at (646) 662-9389 or Howard Mulligan at (917)
930-2172.

    Very truly yours,

    MODULAR MEDICAL, INC.

    By:
     /s/ Paul DiPerna

    Paul DiPerna

    Chairman, Chief Executive Officer,
 Chief Financial Officer, Secretary
and Treasurer

16772 W. Bernardo Drive, San Diego, CA 92127 - 858.800.3500 – modular-medical.com