# EDGAR Filing Document

**Accession Number:** 0001074871
**File Stem:** 0001213900-26-050935
**Filing Date:** 2026-5
**Character Count:** 2244
**Document Hash:** 892b382de0014e34025e7c932bf223a7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-050935.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0001213900-26-050935

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Modular Medical, Inc.
- **CENTRAL INDEX KEY:** 0001074871
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 870620495
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 10740 THORNMINT ROAD
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92127
- **BUSINESS PHONE:** 858-800-3500

**MAIL ADDRESS:**
- **STREET 1:** 10740 THORNMINT ROAD
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92127

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BEAR LAKE RECREATION INC
- **DATE OF NAME CHANGE:** 19981208

**Modular Medical, Inc.**

**10740 Thornmint Road**

**San Diego, California 92127**

May 1, 2026

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Re: Modular Medical, Inc. <br> Registration Statement on Form S-3, File No. 333-295255

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: May 5, 2026

Requested Time: 5:00 pm, Eastern Time

Ladies and Gentlemen:

Modular Medical, Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-295255), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:00 p.m. Eastern Time on May 5, 2026, or as soon thereafter as possible.

Please contact our counsel, Lawrence Metelitsa of Lucosky Brookman LLP at (732) 395-4405 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Metelitsa by telephone when this request for acceleration has been granted.

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| |
|:---|
| Sincerely yours, |
| Modular Medical, Inc. |
| */s/ James Besser* |
| James Besser |
| Chief Executive Officer |

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