CORRESP Filing
Modular Medical, Inc. (MODD) (CIK 0001074871)
Date: Feb. 27, 2026 · CIK: 0001074871 · Accession: 0001213900-26-021729
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File numbers found in text: 333-293842
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CORRESP
1
filename1.htm
February 27, 2026
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Modular Medical, Inc.
Registration Statement on Form S-1 File No. 333-293842
Ladies and Gentlemen:
Pursuant to Rule 461 of the
General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, (“Securities
Act”), Maxim Group LLC (“Maxim”), as placement agent, hereby requests acceleration of the effective date of the above-referenced
Registration Statement so that it will become effective at 9:00 AM, Washington D.C. time, on Tuesday, March 3, 2026, or as soon thereafter
as may be practicable.
Maxim affirms that it is aware
of its obligations under the Securities Act in connection with this offering.
Very truly yours,
Maxim Group LLC
By:
/s/ Ritesh M. Veera
Name:
Ritesh M. Veera
Title:
Co-Head of Investment Banking