Correspondence 0001213900-23-038995 from Modular Medical, Inc. (MODD)
Modular Medical, Inc.
Date: May 12, 2023 · CIK: 0001074871 · Accession: 0001213900-23-038995
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File numbers found in text: 333-271413
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CORRESP
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Modular Medical, Inc.
16772 W. Bernardo Drive
San Diego, California 92127
May 12, 2023
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Modular Medical, Inc.
Registration Statement on Form S-1
File No. 333-271413
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended,
Modular Medical, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration
Statement (the “Filing”) be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Monday, May 15,
2023, or as soon thereafter as possible, or at such other time as the Company or its outside counsel, Lucosky Brookman LLP, may request
via a telephone call to the staff of the U.S. Securities & Exchange Commission..
* * * *
Very Truly Yours,
Modular Medical, Inc.
/s/ James E. Besser
James E. Besser
Chief Executive Officer