Modular Medical (MODD) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

Heaton & Company, PLLC

    Kristofer Heaton, CPA                                                           Heatoncpas.com Tel: 801-218-3523                       August 3, 2017 Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549 Commissioners: We have read the statements made by Modular Medical, Inc. which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Modular Medical, Inc. dated on or about August 3, 2017 and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm. Very truly yours, Heaton & Company, PLLC
Farmington, Utah 84025 Sincerely, /s/ Kristofer Heaton Kristofer Heaton
Heaton & Company, PLLC Cc: Modular Medical, Inc.
17995 Bear Valley Lane
Escondido, California 92027