| October 21, 2019 |
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Thomas Jones
| Re: | Modular Medical, Inc. |
| Registration Statement on Form S-1 |
| Registration No. 333-232377 |
| 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 4:00 p.m., Eastern Standard Time, October 22, 2019 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 or Howard Mulligan at (212) 269-1400.
| Very truly yours, | ||
| MODULAR MEDICAL, INC. | ||
| By: | /s/ Paul DiPerna | |
| Paul DiPerna | ||
| Chairman, Chief Executive Officer, Chief Financial Officer, Secretary and Treasurer | ||
800 West Valley Parkway, Suite 203, Escondido, CA 92025 - 760.392.1343 –modular-medical.com