TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 28, 2020 Zackary Irani Chairman & Chief Executive Officer Biomerica, Inc. 17571 Von Karman Avenue Irvine, California 92614 Re: Biomerica, Inc. Registration Statement on Form S-3 Filed July 21, 2020 File No. 333-239980 Dear Mr. Irani: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Chris Edwards at (202) 551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jason Lee, Esq.