# EDGAR Filing Document

**Accession Number:** 0001074871
**File Stem:** 0001213900-26-021728
**Filing Date:** 2026-2
**Character Count:** 2327
**Document Hash:** 32bd4d45198e5ce95d458daeb8dd497a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-021728.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0001213900-26-021728

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260227

**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

February 27, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549<br> Attn: Robert Augustin

---

| | |
|:---|:---|
| **Re:** | **Modular Medical, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed February 27, 2026** |
|  | **File No. 333-293842** |
|  | **Acceleration Request** |
|  | **Requested Date: Tuesday, March 3, 2026** |
|  | **Requested Time: 9:00 A.M. Eastern Time** |

---

Dear Mr. Augustin:

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 be accelerated so that it will be declared effective at 9:00 a.m. Eastern Time on Tuesday, March 3, 2026, or as soon thereafter as possible.

Please contact our counsel, Steven Lipstein of Lucosky Brookman LLP at (732) 395-4416 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Lipstein by telephone when this request for acceleration has been granted.

---

| |
|:---|
| Very truly yours, |
| **MODULAR MEDICAL, INC.** |
| /s/ James E. Besser |
| James E. Besser |
| Chief Executive Officer |

---

cc: Steven Lipstein (Lucosky Brookman LLP)