CORRESP 1 filename1.htm

 

Biomerica, Inc.

17571 Von Karman Avenue

Irvine, California 92614

(949) 645-2111

 

September 29, 2023

 

SUBMITTED VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Josh Gorsky

 

  Re: Biomerica, Inc. Acceleration Request
    Registration Statement on Form S-3
    Filed on September 28, 2023
    File No. 333-274729

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above referenced Registration Statement be accelerated so that the same will become effective at 5:30 P.M. Eastern Time on September 29, 2023.

 

Should the Securities and Exchange Commission have any questions regarding this acceleration request, please do not hesitate to contact Christopher D. Ivey, an attorney with the undersigned’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., via telephone at (949) 725-4121 or via email at civey@sycr.com. We respectfully request that you contact Mr. Ivey via telephone as soon as the above referenced Registration Statement has been declared effective.

 

    Sincerely,
     
    BIOMERICA, INC.
     
    /s/ Zackary Irani
    Zackary Irani
    Chairman & Chief Executive Officer
     
cc:    
     
Stradling Yocca Carlson & Rauth, P.C.    
     
Christopher D. Ivey, Esq.