Modular Medical, Inc.
10740 Thornmint Road
San Diego, California 92127
May 1, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
| Re: | Modular Medical, Inc. |
| Registration Statement on Form S-3, File No. 333-286768 |
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: May 5, 2025
Requested Time: 5:30 pm, Eastern Time
Ladies and Gentlemen:
Modular Medical, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-286768), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:30 p.m. Eastern Time on May 5, 2025, or as soon thereafter as possible.
Please contact our counsel, Lawrence Metelitsa of Lucosky Brookman LLP at (732) 395-4405 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Metelitsa by telephone when this request for acceleration has been granted.
| Sincerely yours, | |
| Modular Medical, Inc. | |
| /s/ James Besser | |
| James Besser | |
| Chief Executive Officer |