Correspondence 0001213900-26-050935 from Modular Medical, Inc. (MODD)
Modular Medical, Inc.
Date: May 1, 2026 · CIK: 0001074871 · Accession: 0001213900-26-050935
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File numbers found in text: 333-295255
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CORRESP 1 filename1.htm Modular Medical, Inc. 10740 Thornmint Road San Diego, California 92127 May 1, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, DC 20549 Re: Modular Medical, Inc. Registration Statement on Form S-3, File No. 333-295255 REQUEST FOR ACCELERATION OF EFFECTIVENESS Requested Date: May 5, 2026 Requested Time: 5:00 pm, Eastern Time Ladies and Gentlemen: Modular Medical, Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-295255), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:00 p.m. Eastern Time on May 5, 2026, or as soon thereafter as possible. Please contact our counsel, Lawrence Metelitsa of Lucosky Brookman LLP at (732) 395-4405 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Metelitsa by telephone when this request for acceleration has been granted. Sincerely yours, Modular Medical, Inc. /s/ James Besser James Besser Chief Executive Officer