# EDGAR Filing Document

**Accession Number:** 0001074871
**File Stem:** 0000000000-26-004465
**Filing Date:** 2026-5
**Character Count:** 2315
**Document Hash:** 7ce2b114800b161aacbd414c2c321945
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-004465.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0000000000-26-004465

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260501

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-295255

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-26-046882

## Text-Extract

```

                                                           May 1, 2026

James E. Besser
Chief Executive Officer
Modular Medical, Inc.
10740 Thornmint Road
San Diego, California 92127

       Re: Modular Medical, Inc.
           Registration Statement on Form S-3
           Filed April 23, 2026
           File No. 333-295255
Dear James E. Besser:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Conlon Danberg at 202-551-4466 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and Services
cc:    Lawrence Metelitsa, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._