0001213900-23-038995.txt : 20230613 0001213900-23-038995.hdr.sgml : 20230613 20230512160412 ACCESSION NUMBER: 0001213900-23-038995 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Modular Medical, Inc. CENTRAL INDEX KEY: 0001074871 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 870620495 STATE OF INCORPORATION: NV FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16772 WEST BERNARDO DRIVE CITY: SAN DIEGO STATE: CA ZIP: 92127 BUSINESS PHONE: 858-800-3500 MAIL ADDRESS: STREET 1: 16772 WEST BERNARDO DRIVE CITY: SAN DIEGO STATE: CA ZIP: 92127 FORMER COMPANY: FORMER CONFORMED NAME: BEAR LAKE RECREATION INC DATE OF NAME CHANGE: 19981208 CORRESP 1 filename1.htm

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