| April 18, 2022 | ||
VIA EDGAR
U.S. 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-3 |
| Registration No. 333-264193 |
| 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 Tuesday, April 19, 2022, or as soon thereafter as possible.
* * * *
| Very truly yours, | ||
| MODULAR MEDICAL, INC. | ||
| By: | /s/ James E. Besser | |
| James E. Besser | ||
| Chief Executive Officer | ||
16772 West Bernardo Drive, San Diego, CA 92127 – 858.800.3500 – modular-medical.com