OPPENHEIMER & CO. INC.
85 Broad Street
New York, New York 10004
| February 4, 2022 | ||
VIA EDGAR
United States 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 request for acceleration of the effective date of the above-referenced Registration Statement. Modular Medical, Inc. is 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, | ||
| OPPENHEIMER & CO. INC. | ||
| As representative of the several Underwriters | ||
| OPPENHEIMER & CO. INC. | ||
| By: | /s/ Matthew Dormer | |
| Name: | Matthew Dormer | |
| Title: | Managing Director, Healthcare Investment Banking | |
