January 28, 2022 |
VIA EDGAR
United State 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 Rule 461 of the Securities Act of 1933, as amended, Modular Medical, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Monday, January 31, 2022, or as soon thereafter as possible.
* * * *
Very truly yours, | ||
MODULAR MEDICAL, INC. | ||
By: | /s/ Ellen O’Connor Vos | |
Ellen O’Connor Vos | ||
Chief Executive Officer |
16772 West Bernardo Drive, San Diego, CA 92127 – 858.800.3500 – modular-medical.com