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
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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