0001019056-22-000096.txt : 20220310 0001019056-22-000096.hdr.sgml : 20220310 20220127171747 ACCESSION NUMBER: 0001019056-22-000096 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220127 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 27, 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

Withdrawal of Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on January 26, 2022, in which we, as representative of the several underwriters of Modular Medical, Inc.’s proposed public offering of common stock, joined Modular Medical, Inc.’s request for acceleration of the effective date of the above-referenced Registration Statement for Thursday, January 27, 2022, at 5:00 p.m. Eastern Time. Modular Medical, Inc. is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.


	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