# EDGAR Filing Document

**Accession Number:** 0001074871
**File Stem:** 0000000000-26-001310
**Filing Date:** 2026-2
**Character Count:** 2479
**Document Hash:** ecdda2b4b49c041adc6a2ff7ca1bcd8f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001310.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0000000000-26-001310

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260209

**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:** 377-08969

**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**: 0001213900-26-007344

## Text-Extract

```

                                                            February 9, 2026

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

       Re: Modular Medical, Inc.
           Draft Registration Statement on Form S-1
           Submitted January 23, 2026
           CIK No. 0001074871
Dear James Besser:

       This is to advise you that we do not intend to review your registration
statement.

        We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and time.
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 Robert Augustin at 202-551-8483 with any questions.

                                                            Sincerely,

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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._