| February 4, 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 |
| Withdrawal of Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on January 28, 2022, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Monday, January 31, 2022 at 5:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are 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, | ||
| 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