0001019056-22-000086.txt : 20220310 0001019056-22-000086.hdr.sgml : 20220310 20220126172407 ACCESSION NUMBER: 0001019056-22-000086 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220126 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

OPPENHEIMER & CO. INC.

85 Broad Street

New York, New York 10004


	January 26, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re:

Modular Medical, Inc.

Registration Statement on Form S-1

Registration No. 333-260682

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with the above-referenced Registration Statement, and pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as the representative of the several underwriters (the “Representative”), hereby joins in the request of Modular Medical, Inc. that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time, on Thursday, January 27, 2022, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned, as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.


	Very truly yours,

	OPPENHEIMER & CO. INC.
	As representative of the several Underwriters

	OPPENHEIMER & CO. INC.

	By:	/s/ Matthew Dormer
	Name:	Matthew Dormer
	Title:	Managing Director, Healthcare Investment Banking