CORRESP Filing
Modular Medical, Inc. (MODD) (CIK 0001074871)
Date: Feb. 27, 2026 · CIK: 0001074871 · Accession: 0001213900-26-021728
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293842
Letter
VIA EDGAR Division of Corporation Finance File No. 333-293842 Acceleration Request Requested Date: Tuesday, March 3, 2026 Requested Time: 9:00 A.M. Eastern Time
Re: Modular Medical, Inc.
Dear Mr. Augustin:
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 be accelerated so that it will be declared effective at 9:00 a.m. Eastern Time on Tuesday, March 3, 2026, or as soon thereafter as possible.
Please contact our counsel, Steven Lipstein of Lucosky Brookman LLP at (732) 395-4416 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Lipstein by telephone when this request for acceleration has been granted.
Very truly yours,
MODULAR MEDICAL, INC.
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CORRESP
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filename1.htm
February 27, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Robert Augustin
Re:
Modular Medical, Inc.
Registration Statement on Form S-1
Filed February 27, 2026
File No. 333-293842
Acceleration Request
Requested Date: Tuesday, March 3, 2026
Requested Time: 9:00 A.M. Eastern Time
Dear Mr. Augustin:
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 be accelerated so that it will be declared effective at 9:00 a.m. Eastern Time on Tuesday, March
3, 2026, or as soon thereafter as possible.
Please contact our counsel, Steven Lipstein of
Lucosky Brookman LLP at (732) 395-4416 with any questions you may have regarding this request. In addition, the Company requests that
you kindly notify Mr. Lipstein by telephone when this request for acceleration has been granted.
Very truly yours,
MODULAR MEDICAL, INC.
/s/ James E. Besser
James E. Besser
Chief Executive Officer
cc: Steven Lipstein (Lucosky Brookman LLP)