0001019056-20-000309.txt : 20200609 0001019056-20-000309.hdr.sgml : 20200609 20200508144516 ACCESSION NUMBER: 0001019056-20-000309 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200508 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: 800 WEST VALLEY PARKWAY STREET 2: SUITE 203 CITY: ESCONDIDO STATE: CA ZIP: 92025 BUSINESS PHONE: 949-370-9062 MAIL ADDRESS: STREET 1: 800 WEST VALLEY PARKWAY STREET 2: SUITE 203 CITY: ESCONDIDO STATE: CA ZIP: 92025 FORMER COMPANY: FORMER CONFORMED NAME: BEAR LAKE RECREATION INC DATE OF NAME CHANGE: 19981208 CORRESP 1 filename1.htm

(LOGO)

May 8, 2020

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Joseph McCann

Re:

Modular Medical, Inc.

Registration Statement on Form S-1

Registration No. 333-237615

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Modular Medical, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement so that it may become effective at 10:00 a m., Eastern Time, on Monday, May 11, 2020 or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the Staff of the Division of Corporate Finance of the Commission. The Company would also appreciate telephone notice of such effectiveness to Lawrence Nusbaum at (646) 662-9389 or Howard Mulligan at (917) 930-2172.


	Very truly yours,

	MODULAR MEDICAL, INC.

	By:	/s/ Paul DiPerna
		Paul DiPerna
		Chairman, Chief Executive Officer, Chief Financial Officer, Secretary and Treasurer

16772 W. Bernardo Drive, San Diego, CA 92127 - 858.800.3500 – modular-medical.com

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