<SEC-DOCUMENT>0001161697-22-000037.txt : 20220107
<SEC-HEADER>0001161697-22-000037.hdr.sgml : 20220107
<ACCEPTANCE-DATETIME>20220107162908
ACCESSION NUMBER:		0001161697-22-000037
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20220107
DATE AS OF CHANGE:		20220107
EFFECTIVENESS DATE:		20220107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			REPRO MED SYSTEMS INC
		CENTRAL INDEX KEY:			0000704440
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				133044880
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-262054
		FILM NUMBER:		22518480

	BUSINESS ADDRESS:	
		STREET 1:		24 CARPENTER RD
		CITY:			CHESTER
		STATE:			NY
		ZIP:			10918
		BUSINESS PHONE:		845-469-2042

	MAIL ADDRESS:	
		STREET 1:		24 CARPENTER RD
		CITY:			CHESTER
		STATE:			NY
		ZIP:			10918
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>form_s-8.htm
<DESCRIPTION>FORM S-8 REGISTRATION STATEMENT
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on January 7, 2022</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration No. 333-______</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT
OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 16pt"><B>Repro Med Systems, Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 3.5in; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><B>New York</B></TD>
    <TD STYLE="width: 0.5in; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 3.5in; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><B>13-3044880</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">(State or other jurisdiction of incorporation or organization)</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">(I.R.S. Employer Identification No.)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="width: 3.5in; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>24 Carpenter Road</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Chester, NY</B></P></TD>
    <TD STYLE="width: 0.5in; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 3.5in; border-bottom: Black 1pt solid; text-align: center"><B>10918</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">(Address of Principal Executive Offices) </TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">(Zip Code) </TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR>
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Repro Med Systems, Inc. 2021 Omnibus Equity Incentive
    Plan</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Repro Med Systems, Inc. 2015 Stock Option Plan</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Individual Restricted Stock Agreement (Time-Based)</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Individual Restricted Stock Agreement (Market Cap
    Growth)</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Individual Restricted Stock Agreement (Net Sales
    Growth)</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center">(Full Title of the Plans)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>Copies of all correspondence to:</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR>
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Heather R. Badami, Esq.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Royer Cooper Cohen Braunfeld LLC</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Two Logan Square</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>100 N. 18th Street, Suite 710</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Philadelphia, PA 19103</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center">(Name and address of agent for service)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR>
    <TD STYLE="width: 100%; border-bottom: Black 1pt solid; padding: 0.25pt; font-size: 10pt; text-align: center"><B>(215) 839-1000</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center">(Telephone number, including area code, of agent for service)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See
the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and
&ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 7.5in; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%; padding-left: 0.5in; font-size: 10pt">Large accelerated filer&nbsp;&nbsp;&#9744;</TD>
    <TD STYLE="width: 20%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 40%; font-size: 10pt">Accelerated filer&nbsp;&nbsp;&#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in; font-size: 10pt">Non-accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;&#9746;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Smaller reporting company &#9746;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Emerging growth company &#9744;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If an emerging growth company, indicate by check mark
if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act. &#9744;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 39.52%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding: 1.1pt 0.5pt 0.5pt 0.25pt; border-top: Black 1.5pt double; text-align: center"><B>Title of Securities to be Registered</B></TD>
    <TD STYLE="white-space: nowrap; width: 13.54%; border-top: Black 1.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 1.1pt 0.5pt 0.5pt 0.25pt; text-align: center"><B>Amount to be<BR>
Registered<SUP>(1)</SUP></B></TD>
    <TD STYLE="white-space: nowrap; width: 16.78%; border-top: Black 1.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 1.1pt 0.5pt 0.5pt 0.25pt; text-align: center"><B>Proposed<BR>
Maximum<BR>
Offering Price<BR>
Per Share</B></TD>
    <TD STYLE="white-space: nowrap; width: 16.8%; border-top: Black 1.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 1.1pt 0.5pt 0.5pt 0.25pt; text-align: center"><B>Proposed<BR>
Maximum<BR>
Aggregate Offering<BR>
Price </B></TD>
    <TD STYLE="white-space: nowrap; width: 13.36%; border-top: Black 1.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 1.1pt 0.25pt 0.5pt; text-align: center"><B>Amount of<BR>
Registration<BR>
Fee</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 0.25pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 0.25pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 0.25pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.25pt 0.5pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #E6E6E6">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 9pt; text-indent: -9pt">Common Stock, par value $0.01 per share, reserved for future issuance under the Repro Med Systems, Inc. 2021 Omnibus Equity Incentive Plan</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 7.25pt 0.5pt 0.25pt; text-align: right">1,000,000 <SUP>(2)</SUP></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 25.6pt 0.5pt 0.25pt; text-align: right">$3.07<SUP>(3)</SUP></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 17.35pt 0.5pt 0.25pt; text-align: right">$3,070,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.2in 0.5pt 0.25pt; text-align: right">$284.59</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 9pt; text-indent: -9pt">Common Stock, par value $0.01 per share, reserved for future issuance under the Repro Med Systems, Inc. 2015 Stock Option Plan</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 7.25pt 0.5pt 0.25pt; text-align: right">83,000 <SUP>(2)</SUP></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 25.6pt 0.5pt 0.25pt; text-align: right">$3.07<SUP>(3)</SUP></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 17.35pt 0.5pt 0.25pt; text-align: right">$254,810</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.2in 0.5pt 0.25pt; text-align: right">$23.62</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #E6E6E6">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 9pt; text-indent: -9pt">Common Stock, par value $0.01 per share, that may be issued pursuant to the exercise of outstanding stock options under the Repro Med Systems, Inc. 2015 Stock Option Plan</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 7.25pt 0.5pt 0.25pt; text-align: right">3,672,500</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 25.6pt 0.5pt 0.25pt; text-align: right">$3.66<SUP>(4)</SUP></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 17.35pt 0.5pt 0.25pt; text-align: right">$13,441,350</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.2in 0.5pt 0.25pt; text-align: right">$1,246.01</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 9pt; text-indent: -9pt">Common Stock, par value $0.01 per share, that are subject to vesting in accordance with an individual Restricted Stock Agreement (Time-Based)</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 7.25pt 0.5pt 0.25pt; text-align: right">200,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 25.6pt 0.5pt 0.25pt; text-align: right">$3.07<SUP>(5)</SUP></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 17.35pt 0.5pt 0.25pt; text-align: right">$614,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.2in 0.5pt 0.25pt; text-align: right">$56.92</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #E6E6E6">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 9pt; text-indent: -9pt">Common Stock, par value $0.01 per share, that are subject to vesting in accordance with an individual Restricted Stock Agreement (Market Cap Growth)</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 7.25pt 0.5pt 0.25pt; text-align: right">200,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 25.6pt 0.5pt 0.25pt; text-align: right">$3.07<SUP>(5)</SUP></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 17.35pt 0.5pt 0.25pt; text-align: right">$614,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.2in 0.5pt 0.25pt; text-align: right">$56.92</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 9pt; text-indent: -9pt">Common Stock, par value $0.01 per share, that are subject to vesting in accordance with an individual Restricted Stock Agreement (Net Sales Growth)</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 7.25pt 0.5pt 0.25pt; text-align: right">600,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 25.6pt 0.5pt 0.25pt; text-align: right">$3.07<SUP>(5)</SUP></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 17.35pt 0.5pt 0.25pt; text-align: right">$1,842,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.2in 0.5pt 0.25pt; text-align: right">$170.76</TD></TR>
  <TR STYLE="background-color: #E6E6E6">
    <TD STYLE="vertical-align: bottom; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding: 0.25pt 0.5pt 0.5pt 0.25pt">Total</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 7.25pt 0.5pt 0.25pt; text-align: right">5,755,500</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 25.6pt 0.5pt 0.25pt; text-align: right">N/A</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 17.35pt 0.5pt 0.25pt; text-align: right">$19,836,160</TD>
    <TD STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding: 0.25pt 0.2in 0.5pt 0.25pt; text-align: right">$1,838.81</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">__________</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 7.5in">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; padding-bottom: 5pt">(1)</TD>
    <TD STYLE="width: 7in; padding-bottom: 5pt; text-align: justify">This Registration Statement on Form S-8 (this &ldquo;Registration Statement&rdquo;) covers shares of common stock, $0.01 par value (&ldquo;Common Stock&rdquo;), of Repro Med Systems, Inc. d/b/a KORU Medical Systems (the &ldquo;Company&rdquo; or the &ldquo;KORU&rdquo;) that are (i) to be offered and sold under the Repro Med Systems, Inc. 2021 Omnibus Equity Incentive Plan (the &ldquo;Omnibus Plan&rdquo;) and the Repro Med Systems, Inc. 2015 Stock Option Plan, as amended (the &ldquo;2015 Plan&rdquo;), (ii) to be offered and sold upon the exercise of outstanding stock options granted pursuant to the 2015 Plan, and (iii) that were issued pursuant to the individual Restricted Stock Agreement (Time-Based), individual Restricted Stock Agreement (Market Cap Growth) and individual Restricted Stock Agreement (Net Sales Growth), each dated as of April 12, 2021 between the Company and Linda Tharby. In the event of any stock dividend, stock split or other similar transaction involving the Common Stock, the number of shares registered hereby shall automatically be adjusted in accordance with Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;).</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 5pt">(2)</TD>
    <TD STYLE="padding-bottom: 5pt; text-align: justify">In general, to the extent that any awards under the Omnibus Plan or 2015 Plan are forfeited, cancelled or expire for any reason before being exercised or settled in full, if any awards are settled in cash or if shares issued under the Omnibus Plan are reacquired by the Company pursuant to a forfeiture provision, repurchase right or for any other reason, those shares will again become available for issuance under the Omnibus Plan, as will shares applied to pay the exercise or purchase price of an award or to satisfy tax withholding obligations related to any award.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 5pt">(3)</TD>
    <TD STYLE="padding-bottom: 5pt; text-align: justify">Estimated pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $3.07 per share represents the average high and low sales prices of the Common Stock as quoted on NASDAQ on January 4, 2022.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 5pt">(4)</TD>
    <TD STYLE="padding-bottom: 5pt; text-align: justify">Estimated pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $3.66 per share represents the weighted average exercise price per share of outstanding awards under the 2015 Plan.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 5pt">(5)</TD>
    <TD STYLE="padding-bottom: 5pt; text-align: justify">Estimated pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $3.07 per share represents the average high and low sales prices of the Common Stock as quoted on NASDAQ on January 4, 2022.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This Registration Statement on
Form S-8 (this &ldquo;Registration Statement&rdquo;) is being filed by Repro Med Systems, Inc. d/b/a KORU Medical Systems, a New York
corporation (the &ldquo;Company&rdquo;), relating to (i) 1,000,000 shares of common stock, par value $0.01 per share (the &ldquo;Common
Stock&rdquo;), issuable under the Repro Med Systems, Inc. 2021 Omnibus Equity Incentive Plan (the &ldquo;Omnibus Plan&rdquo;); (ii) 83,000
shares of Common Stock reserved for issuance under the Repro Med Systems, Inc. 2015 Stock Option Plan, as amended (the &ldquo;2015 Plan&rdquo;);
(iii) 3,672,500 shares of Common Stock issuable upon the exercise of outstanding stock options granted under the 2015 Plan; (iv) 200,000
shares of Common Stock issued pursuant to the individual Restricted Stock Agreement (Time-Based) dated as of April 12, 2021 between the
Company and Linda Tharby; (v) 200,000 shares of Common Stock issued pursuant to the individual Restricted Stock Agreement (Market Cap
Growth) dated as of April 12, 2021 between the Company and Linda Tharby; and (vi) 600,000 shares of Common Stock issued pursuant to the
individual Restricted Stock Agreement (Net Sales Growth) dated as of April 12, 2021 between the Company and Linda Tharby. The shares of
Common Stock referenced in the foregoing (iv), (v) and (vi) were issued to Ms. Tharby as an inducement to her employment as President
and Chief Executive Officer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This Registration Statement includes
a reoffer prospectus prepared in accordance with the requirements of General Instruction C of Form S-8 and the requirements of Part I
of Form S-3. The reoffer prospectus may be used for the reoffer and resale of up to 4,672,500 shares of our Common Stock on a continuous
or delayed basis of certain of those shares of Common Stock of Repro Med Systems, Inc. (the &ldquo;Company,&rdquo; &ldquo;KORU,&rdquo;
&ldquo;we&rdquo; or &ldquo;us&rdquo;) that constitute &ldquo;control securities&rdquo; and/or &ldquo;restricted securities&rdquo; within
the meaning of the Securities Act, by certain directors and executive officers of the Company (the &ldquo;Selling Stockholders&rdquo;),
for their own accounts. The inclusion of such shares herein does not necessarily represent a present intention to sell any or all such
shares of Common Stock. As specified in General Instruction C of Form S-8, the amount of securities to be reoffered or resold under the
reoffer prospectus by each Selling Stockholder and any other person with whom he or she is acting in concert for the purpose of selling
the Company&rsquo;s securities, may not exceed, during any three-month period, the amount specified in Rule 144(e) under the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The documents containing the information
specified in Item 1 and Item 2 of Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities
Act. In accordance with the rules and regulations of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) and the instructions
to Form S-8, such documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or
prospectus supplements pursuant to Rule 424 under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REPRO MED SYSTEMS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>4,672,500 Shares of Common Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Offered by Selling Stockholders</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This reoffer prospectus
(&ldquo;Reoffer Prospectus&rdquo;) relates to the offer and sale from time to time by the selling stockholders named in this Reoffer
Prospectus (the &ldquo;Selling Stockholders&rdquo;), or their permitted transferees, of up to 4,672,500 shares of common stock, par
value $0.01 per share (&ldquo;Common Stock&rdquo;), of Repro Med Systems, Inc. d/b/a KORU Medical Systems, a New York corporation
(the &ldquo;Company&rdquo;) issuable or issued to Selling Stockholders pursuant to awards granted by Repro Med Systems, Inc. to the
Selling Stockholders under the Repro Med Systems, Inc. 2021 Omnibus Equity Incentive Plan (the &ldquo;Omnibus Plan&rdquo;), the
Repro Med Systems, Inc. 2015 Stock Option Plan, as amended (the &ldquo;2015 Plan&rdquo;), and three separate Restricted Stock
Agreements dated as of April 12, 2021 between the Company and Linda Tharby as an inducement to her employment as President and Chief
Executive Officer of the Company. We are not offering any shares of Common Stock and will not receive any proceeds from the sale of
the shares of Common Stock by the Selling Stockholders pursuant to this Reoffer Prospectus. The Selling Stockholders include current
executive officers and other employees and consultants, some of which are &ldquo;affiliates&rdquo; of our company (as defined in
Rule 405 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;)). The inclusion of such shares herein does
not necessarily represent a present intention of the Selling Stockholders to sell any or all such shares of Common Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Subject to the satisfaction of
any conditions to vesting of the shares of Common Stock offered hereby pursuant to the terms of the relevant award agreements, and subject
to the expiration of any lock-up agreements, the Selling Stockholders may from time to time sell, transfer or otherwise dispose of any
or all of the shares of Common Stock covered by this Reoffer Prospectus through underwriters or dealers, directly to purchasers (or a
single purchaser) or through broker-dealers or agents. If underwriters or dealers are used to sell the shares of Common Stock, we will
name them and describe their compensation in a prospectus supplement. The shares of Common Stock may be sold in one or more transactions
at fixed prices, prevailing market prices at the time of sale, prices related to the prevailing market prices, varying prices determined
at the time of sale or negotiated prices. We do not know when or in what amount the Selling Stockholders may offer the shares of Common
Stock for sale. The Selling Stockholders may sell any, all or none of the shares of Common Stock offered by this Reoffer Prospectus. See
&ldquo;Plan of Distribution&rdquo; beginning on page 5 for more information about how the Selling Stockholders may sell or dispose of
the shares of Common Stock covered by this Reoffer Prospectus. The Selling Stockholders will bear all sales commissions and similar expenses.
We will bear all expenses of registration incurred in connection with this offering, including any other expenses incurred by us in connection
with the registration and offering that are not borne by the Selling Stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Shares of Common Stock that will
be issued pursuant to stock options and as restricted stock granted to Selling Stockholders will be &ldquo;control securities&rdquo; under
the Securities Act before their sale under this Reoffer Prospectus. This Reoffer Prospectus has been prepared for the purposes of registering
the shares of Common Stock under the Securities Act to allow for future sales by Selling Stockholders on a continuous or delayed basis
to the public without restriction, provided that the amount of shares of Common Stock to be offered or resold under this Reoffer Prospectus
by each Selling Stockholder or other person with whom he or she is acting in concert for the purpose of selling shares of Common Stock,
may not exceed, during any three-month period, the amount specified in Rule 144(e) under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our Common Stock is listed on
NASDAQ under the symbol &ldquo;KRMD.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>Investing in our Common Stock
involves a high degree of risk. You should review carefully the risks and uncertainties described under the heading &ldquo;Risk Factors&rdquo;
on page 3 of this prospectus and under similar headings in the documents that are incorporated by reference into this prospectus, as well
as &ldquo;Cautionary Note Regarding Forward-Looking Statements&rdquo; on page 2 of this prospectus.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><B>Neither the U.S. Securities
and Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus
is truthful or complete. Any representation to the contrary is a criminal offense.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>The date of this prospectus is January 7, 2022.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">TABLE OF CONTENTS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 7in; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 0.5in; padding-bottom: 1pt; text-align: right"><B><U>Page</U></B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_001">About this Prospectus</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>1</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_002">Where you Can Find More Information</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>1</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_003">Incorporation of Certain Information By Reference</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>2</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_004">Cautionary Note Regarding Forward-Looking Statements</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>2</B></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #E6E6E6">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_005">About the Company</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>3</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_006">Risk Factors</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>3</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_007">Use of Proceeds</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>3</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_008">Selling Stockholders</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>3</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_009">Plan of Distribution</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>5</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_010">Legal Matters</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>5</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #E6E6E6">
    <TD STYLE="padding-bottom: 1pt"><B><A HREF="#a_011">Experts</A></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: right"><B>5</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">You should rely only on the information
contained or incorporated by reference in this prospectus. We have not authorized any other person to provide you with different information.
If anyone provides you with different or inconsistent information, you should not rely on it. Neither we nor the Selling Stockholders
are making an offer to sell these securities in any jurisdiction where the offer or sale is not permitted. You should assume that the
information appearing in this prospectus is accurate only as of the date hereof. Additionally, any information we have incorporated by
reference in this prospectus is accurate only as of the date of the document incorporated by reference, regardless of the time of delivery
of this prospectus or any sale of securities. Our business, financial condition, results of operations and prospects may have changed
since that date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">When used in this prospectus,
<FONT STYLE="background-color: white">unless otherwise noted herein, &ldquo;we&rdquo;, &ldquo;us&rdquo;, &ldquo;our&rdquo;, &ldquo;KORU&rdquo;,
and the &ldquo;Company&rdquo; refer to Repro Med Systems, Inc. d/b/a KORU Medical Systems.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_001"></A>ABOUT THIS PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This Reoffer Prospectus contains
important information you should know before investing, including important information about the Company and the securities being offered.
You should carefully read this Reoffer Prospectus, as well as the additional information contained in the documents described under &ldquo;Where
You Can Find More Information&rdquo; and &ldquo;Incorporation of Certain Information by Reference&rdquo; in this Reoffer Prospectus, and
in particular the periodic and current reporting documents we file with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;).
We have not authorized any other person to provide you with different information. If anyone provides you with different or inconsistent
information, you should not rely on it. This Reoffer Prospectus is not an offer to sell these securities, and it is not soliciting an
offer to buy these securities in any jurisdiction where the offer or sale is not permitted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">You should not assume that the
information in this Reoffer Prospectus or any documents we incorporate by reference herein or therein is accurate as of any date other
than the date on the front of those documents. Our business, financial condition, results of operations and prospects may have changed
since those dates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_002"></A>WHERE YOU CAN FIND MORE INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We file annual, quarterly and
current reports, proxy statements and other documents with the Commission under the U.S. Securities Exchange Act of 1934, as amended.
The Commission maintains a website that contains reports, proxy and information statements and other information regarding issuers, including
the Company, that file electronically with the Commission. You may obtain copies of the registration statement and its exhibits and the
other documents that we file with the Commission at www.sec.gov.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We also maintain an Internet website
at www.korumedical.com. Through our website, we make available, free of charge, the following documents as soon as reasonably practicable
after they are electronically filed with, or furnished to, the SEC: our Annual Reports on Form&nbsp;10-K; our proxy statements for our
annual and special shareholder meetings; our Quarterly Reports on Form&nbsp;10-Q; our Current Reports on Form&nbsp;8-K; Forms 3, 4 and
5 and Schedules 13D; and amendments to those documents. The information contained on, or that may be accessed through, our website is
not part of, and is not incorporated into, this Reoffer Prospectus. Our principal executive office is located Repro Med Systems, Inc.,
24 Carpenter Road, Chester NY 10918, and can be reached by telephone at (845) 469-2042.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 1 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_003"></A>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Commission rules&nbsp;permit
us to incorporate by reference information in this Reoffer Prospectus. This means that we can disclose important information to you by
referring you to another document filed separately with the Commission. The information incorporated by reference is considered to be
part of this Reoffer Prospectus, except for information superseded by information contained in this Reoffer Prospectus itself or in any
subsequently filed incorporated document. This Reoffer Prospectus incorporates by reference the documents set forth below that we have
previously filed with the Commission, other than information in such documents that is deemed to be furnished and not filed. These documents
contain important information about the Company and its business and financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.65in; text-align: right">(1)</TD>
    <TD STYLE="width: 0.35in">&nbsp;</TD>
    <TD STYLE="text-align: justify">The Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000169/form_10-k.htm">Form 10-K for the year ended December 31, 2020</A>, filed with the Commission on March 23, 2021.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right">(2)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">The Company&rsquo;s Quarterly Reports on Form 10-Q for the quarters ended <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000247/form_10-q.htm">March 31, 2021</A>, filed with the Commission on May 12, 2021, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/704440/000116169721000374/krmd-20210630_form10q.htm">June 30, 2021</A>, filed with the Commission on August 11, 2021, and the quarter ended <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/704440/000116169721000525/krmd-20210930_10q.htm">September 30, 2021</A>, filed with the Commission on November 10, 2021.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right">(3)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">The Company&rsquo;s Current Reports on Form 8-K, filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000074/form_8-k.htm">January 26, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000091/form_8-k.htm">February 11, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000160/form_8-k.htm">March 19, 2021</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000276/form_8-k.htm">May 19, 2021</A>.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right">(4)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">The description of the Company&rsquo;s Common Stock set forth in its Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169719000440/form_8-a.htm">Form 8-A12B</A>, filed with the Commission on October 15, 2019.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">All documents subsequently filed
by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Prospectus Act, prior to the filing
of a post-effective amendment to the Registration Statement of which this Reoffer forms a part which indicates that all securities offered
have been sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Reoffer
Prospectus and to be a part hereof from the date of the filing of such documents, except that information furnished to the Commission
under Item 2.02 or Item 7.01 in Current Reports on Form 8-K and any exhibit relating to such information, shall not be deemed to be incorporated
by reference in this Reoffer Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Any statement contained herein
or in a document incorporated or deemed to be incorporated by reference in this Reoffer Prospectus shall be deemed to be modified or superseded
for purposes of this Reoffer Prospectus to the extent that a statement contained in this Reoffer Prospectus, or in any other subsequently
filed document which also is or is deemed to be incorporated by reference in this Reoffer Prospectus, modifies or supersedes such earlier
statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
Reoffer Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company undertakes to provide
without charge to each person, including any beneficial owner, to whom a copy of this Reoffer Prospectus is delivered, upon written or
oral request of any such person, a copy of any and all of the information that has been incorporated by reference in this Reoffer Prospectus
but not delivered with this Reoffer Prospectus other than the exhibits to those documents, unless the exhibits are specifically incorporated
by reference into the information that this Reoffer Prospectus incorporates. Documents incorporated by reference in this Reoffer Prospectus
may be obtained by requesting them in writing or by telephone from us at:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Repro Med Systems, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">24 Carpenter Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Chester, NY 10918</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Tel: (845) 469-2042</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_004"></A>CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This Reoffer Prospectus and any
accompanying prospectus supplement contains forward-looking statements. All statements, other than statements of historical facts, may
be forward-looking statements. <FONT STYLE="background-color: white">&nbsp;In addition, any statements that refer to projections, forecasts
or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking statements. Forward-looking
statements are typically identified by words such as &ldquo;anticipate,&rdquo; &ldquo;appear,&rdquo; &ldquo;approximate,&rdquo; &ldquo;believe,&rdquo;
&ldquo;continue,&rdquo; &ldquo;could,&rdquo; &ldquo;estimate,&rdquo; &ldquo;expect,&rdquo; &ldquo;foresee,&rdquo; &ldquo;intends,&rdquo;
&ldquo;may,&rdquo; &ldquo;might,&rdquo; &ldquo;plan,&rdquo; &ldquo;possible,&rdquo; &ldquo;potential,&rdquo; &ldquo;predict,&rdquo; &ldquo;project,&rdquo;
&ldquo;seek,&rdquo; &ldquo;should,&rdquo; &ldquo;would&rdquo; and other similar words and expressions (or the negative version of such
words or expressions) may identify forward-looking statements, but the absence of these words does not mean that a statement is not forward-looking.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 2 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">The
forward-looking statements are based on the current expectations of KORU&rsquo;s management and are inherently subject to uncertainties
and changes in circumstances and their potential effects and speak only as of the date of such statement. There can be no assurance that
future developments will be those that have been anticipated. These forward-looking statements involve a number of risks, uncertainties
or other assumptions that may cause actual results or performance to be materially different from those expressed or implied by these
forward-looking statements. These risks and uncertainties include, but are not limited to, those factors described under the heading &ldquo;Risk
Factors&rdquo; discussed and identified in public filings made with the U.S. Securities and Exchange Commission (the &ldquo;SEC&rdquo;)
by KORU.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">Should
one or more of these risks or uncertainties materialize or should any of the assumptions made by the management of KORU prove incorrect,
actual results may vary in material respects from those projected in these forward-looking statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The foregoing review of important
factors should not be construed as exhaustive and should be read in conjunction with the other risk factors included herein. Forward-looking
statements reflect current views about KORU&rsquo;s plans, strategies and prospects, which are based on information available as of the
date of this Reoffer Prospectus. Except to the extent required by applicable law, KORU undertakes no obligation (and expressly disclaims
any such obligation) to update or revise the forward-looking statements whether as a result of new information, future events or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Forward-looking statements are
subject to risks and uncertainties, many of which are outside our control, which could cause actual results to differ materially from
these statements. Therefore, you should not place undue reliance on those statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_005"></A>ABOUT THE COMPANY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We design, manufacture and market
proprietary and innovative portable medical devices and supplies, primarily for the ambulatory infusion market in compliance with the
U.S. Food and Drug Administration quality and regulatory system and international standards for quality system management. Our development
and marketing focus is primarily concentrated on our mechanical infusion products, the FREEDOM Systems, which include the FREEDOM60&reg;
Syringe Driver, the FreedomEdge&reg; Syringe Driver, HIgH-Flo Subcutaneous Safety Needle Sets&trade; and Precision Flow Rate Tubing&trade;.
We were incorporated in the State of New York in March 1980.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our principal office is located
at 24 Carpenter Road, Chester, New York 10918. Our telephone number is (845) 469-2042.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our common stock is traded on
the Nasdaq Capital Market under the symbol &ldquo;KRMD.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_006"></A>RISK FACTORS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Investing in shares of our Common
Stock involves a high degree of risk. You should carefully consider the risks we have described under &ldquo;Risk Factors&rdquo; in our
Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed with the Commission on March 23, 2021, together with all
the other information appearing in or incorporated by reference into this prospectus, before deciding to invest in our Common Stock. If
any of the events or developments we have described occur, our business, financial condition, or results of operations could be materially
or adversely affected. As a result, the market price of our Common Stock could decline, and investors could lose all or part of their
investment. The risks and uncertainties we have described are not the only risks and uncertainties that we face. Additional risks and
uncertainties not presently known to us or that we currently deem immaterial may also impair our business operations. The risks we have
described also include forward-looking statements, and our actual results may differ substantially from those discussed in these forward-looking
statements. See &ldquo;Cautionary Note Regarding Forward-Looking Statements.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_007"></A>USE OF PROCEEDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We will not receive any proceeds
from the sale of shares of our Common Stock by the Selling Stockholders. All expenses of registration incurred in connection with this
offering are being borne by us, but all selling and other expenses incurred by any Selling Stockholder will be borne by that Selling Stockholder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_008"></A>SELLING STOCKHOLDERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The table below sets forth information
concerning the resale of the shares by the Selling Stockholders. We will not receive any proceeds from the resale of the shares by the
Selling Stockholders. The inclusion of such shares herein does not necessarily represent a present intention of the Selling Stockholders
to sell any or all such shares of Common Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 3 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The table below sets forth, as
of January 4, 2022 (the &ldquo;Determination Date&rdquo;), (i)&nbsp;the name of each person who is offering the resale of shares by this
Reoffer Prospectus; (ii)&nbsp;the number of shares (and the percentage, if 1% or more) of Common Stock beneficially owned (determined
in the manner described in footnote (1)&nbsp;to the table below) by each person; (iii)&nbsp;the number of shares that each Selling Stockholder
may offer for sale from time to time pursuant to this Reoffer Prospectus, whether or not such Selling Stockholder has a present intention
to do so; and (iv)&nbsp;the number of shares (and the percentage, if 1% or more) of Common Stock each person will own after the offering,
assuming they sell all of the shares offered. We have determined beneficial ownership in the manner described in footnote (1) to the table
below and the information is not necessarily indicative of beneficial ownership for any other purpose. Unless otherwise indicated, beneficial
ownership is direct and the person indicated has sole voting and investment power. The address for each Selling Stockholder listed in
the table below is c/o&nbsp;Repro Med Systems, Inc., 24 Carpenter Road, Chester, NY 10918.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Selling Stockholders identified
below may have sold, transferred or otherwise disposed of some or all of their shares since the date on which the information in the following
table is presented in transactions exempt from or not subject to the registration requirements of the Securities Act. Information concerning
the Selling Stockholders may change from time to time and, if necessary, we will amend or supplement this prospectus accordingly. We cannot
give an estimate as to the number of shares of Common Stock that will actually be held by the Selling Stockholders upon termination of
this offering because the Selling Stockholders may offer some or all of their Common Stock under the offering contemplated by this prospectus
or acquire additional shares of Common Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt"><B>Selling&nbsp;Stockholder</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Shares of<BR>
Common<BR>
Stock<BR>
Beneficially<BR>
Owned Prior<BR>
to this<BR>
Offering (1)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Percentage<BR>
of Common<BR>
Stock<BR>
Beneficially<BR>
Owned<BR>
Before<BR>
Resale<BR>
(1)(3)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Shares of<BR>
Common<BR>
Stock<BR>
Offered for<BR>
Resale in this<BR>
Offering(1)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Shares of<BR>
Common<BR>
Stock<BR>
Beneficially<BR>
Owned After<BR>
this Offering<BR>
(2)</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Percentage<BR>
of Common<BR>
Stock<BR>
Beneficially<BR>
Owned<BR>
After<BR>
Resale<BR>
(1)(3)</B></TD></TR>
  <TR STYLE="background-color: #E6E6E6">
    <TD STYLE="vertical-align: bottom; width: 150.75pt">Adams, Thomas</TD>
    <TD STYLE="vertical-align: bottom; width: 7.85pt">&nbsp;</TD>
    <TD STYLE="width: 64.45pt; text-align: right">200,000</TD>
    <TD STYLE="vertical-align: bottom; width: 14.1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 21.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 22.05pt; text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom; width: 0.3in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 14.05pt">&nbsp;</TD>
    <TD STYLE="width: 64.5pt; text-align: right">200,000</TD>
    <TD STYLE="vertical-align: bottom; width: 14.7pt">&nbsp;</TD>
    <TD STYLE="width: 64.5pt; text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom; width: 14.7pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 21.9pt">&nbsp;</TD>
    <TD STYLE="width: 0.3in; text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom; width: 21.45pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Bennett, Joshua</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">500,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">1%</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">500,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #E6E6E6">
    <TD STYLE="vertical-align: bottom">Beck, James</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">207,360</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">150,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">57,360</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Cannon, Robert</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">100,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">100,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #E6E6E6">
    <TD STYLE="vertical-align: bottom">Daniel Goldberger</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">610,113</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">1%</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">500,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">110,113</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Fisher, Karen</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">972,906</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">2%</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">400,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">572,906</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">1%</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #E6E6E6">
    <TD STYLE="vertical-align: bottom">Herzog, Brian</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">50,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">50,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Kresken, Matthew</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">60,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">60,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #E6E6E6">
    <TD STYLE="vertical-align: bottom">Marquez, Manuel</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">668,080</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">1%</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">225,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">443,080</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">1%</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Pazden, Christopher</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">200,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">200,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #E6E6E6">
    <TD STYLE="vertical-align: bottom">Schiller, Brian</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">253,723</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">1%</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">250,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">3,723</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Tharby, Linda</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">2,000,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">4%</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">2,000,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #E6E6E6">
    <TD STYLE="vertical-align: bottom">Shaffer, Harry</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">47,431</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">37,500</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">9,931</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">*</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">__________</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 35.95pt">*</TD>
    <TD STYLE="width: 504.05pt; text-align: justify">Less than 1%</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>(1)</TD>
    <TD STYLE="text-align: justify">The numbers of shares of Common Stock reflect all shares of Common Stock acquired or issuable to a person pursuant to applicable grants previously made irrespective of whether such grants are exercisable, vested or convertible as of the Determination Date or will become exercisable, vested or convertible within 60 days after the Determination Date.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>(2)</TD>
    <TD STYLE="text-align: justify">Assumes all of the shares of Common Stock being offered are sold in the offering, that shares of Common Stock beneficially owned by such Selling Stockholder on the Determination Date but not being offered pursuant to this prospectus (if any) are not sold, and that no additional shares are purchased or otherwise acquired other than pursuant to the stock options relating to the shares being offered.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>(3)</TD>
    <TD STYLE="text-align: justify">Percentages are based on the 44,623,660 shares of Common Stock issued and outstanding as of the Determination Date.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 4 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_009"></A>PLAN OF DISTRIBUTION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The shares of Common Stock covered
by this Reoffer Prospectus are being registered by the Company for the account of the Selling Stockholders. The shares of Common Stock
offered may be sold from time to time directly by or on behalf of each Selling Stockholder in one or more transactions on NASDAQ or any
other stock exchange on which the Common Stock may be listed at the time of sale, in privately negotiated transactions, or through a combination
of such methods, at market prices prevailing at the time of sale, at prices related to such prevailing market prices, at fixed prices
(which may be changed) or at negotiated prices. The Selling Stockholders may sell shares through one or more agents, brokers or dealers
or directly to purchasers. Such brokers or dealers may receive compensation in the form of commissions, discounts or concessions from
the Selling Stockholders and/or purchasers of the shares or both. Such compensation as to a particular broker or dealer may be in excess
of customary commissions. The amount of shares of Common Stock to be reoffered or resold under the Reoffer Prospectus by each Selling
Stockholder and any other person with whom he or she is acting in concert for the purpose of selling shares of Common Stock, may not exceed,
during any three-month period, the amount specified in Rule&nbsp;144(e)&nbsp;under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">A Selling Stockholder may enter
into derivative transactions with third parties, or sell securities not covered by this prospectus to third parties in privately negotiated
transactions. If the applicable prospectus supplement indicates, in connection with those derivatives, the third parties may sell securities
covered by this prospectus and the applicable prospectus supplement, including in short sale transactions. If so, the third party may
use securities pledged by any Selling Stockholder or borrowed from any Selling Stockholder or others to settle those sales or to close
out any related open borrowings of stock, and may use securities received from any Selling Stockholder in settlement of those derivatives
to close out any related open borrowings of stock. The third party in such sale transactions will be an underwriter and will be identified
in the applicable prospectus supplement (or a post-effective amendment). In addition, any Selling Stockholder may otherwise loan or pledge
securities to a financial institution or other third party that in turn may sell the securities short using this prospectus. Such financial
institution or other third party may transfer its economic short position to investors in our securities or in connection with a concurrent
offering of other securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In connection with their sales,
a Selling Stockholder and any participating broker or dealer may be deemed to be &ldquo;underwriters&rdquo; within the meaning of the
Securities Act, and any commissions they receive and the proceeds of any sale of shares may be deemed to be underwriting discounts and
commissions under the Securities Act. We are bearing all costs relating to the registration of the shares of Common Stock. Any commissions
or other fees payable to brokers or dealers in connection with any sale of the shares will be borne by the Selling Stockholders or other
party selling such shares. Sales of the shares must be made by the Selling Stockholders in compliance with all applicable state and federal
securities laws and regulations, including the Securities Act. In addition to any shares sold hereunder, Selling Stockholders may sell
shares of Common Stock in compliance with Rule&nbsp;144. There is no assurance that the Selling Stockholders will sell all or a portion
of the shares of Common Stock offered hereby. The Selling Stockholders may agree to indemnify any broker, dealer or agent that participates
in transactions involving sales of the shares against certain liabilities in connection with the offering of the shares arising under
the Securities Act. We have notified the Selling Stockholders of the need to deliver a copy of this Reoffer Prospectus in connection with
any sale of the shares of Common Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The anti-manipulation rules&nbsp;of
Regulation M under the Exchange Act may apply to sales of shares of Common Stock and activities of the Selling Stockholders, which may
limit the timing of purchases and sales of any of the shares of Common Stock by the Selling Stockholders and any other participating person.
Regulation M may also restrict the ability of any person engaged in the distribution of the shares of Common Stock to engage in passive
market-making activities with respect to the shares of Common Stock. Passive market making involves transactions in which a market maker
acts as both our underwriter and as a purchaser of shares of Common Stock in the secondary market. All of the foregoing may affect the
marketability of the shares of Common Stock and the ability of any person or entity to engage in market-making activities with respect
to the shares of Common Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Once sold under the registration
statement of which this Reoffer Prospectus forms a part, the shares of Common Stock will be freely tradable in the hands of persons other
than our affiliates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_010"></A>LEGAL MATTERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The validity of the issuance of
the shares of Common Stock offered hereby will be passed upon for Repro Med Systems, Inc. and the Selling Stockholders by Royer Cooper
Cohen Braunfeld LLC, Philadelphia, PA.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_011"></A>EXPERTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our consolidated financial statements
as of December 31, 2020 and December 31, 2019 and for the years then ended included in our Annual Report on Form 10-K for the year ended
December 31, 2020 have been audited by McGrail Merkel Quinn &amp; Associates, P.C., an independent registered public accounting firm,
as stated in their report incorporated by reference herein, which has been so incorporated in reliance upon the report of such firm given
on the authority of said firm as experts in auditing and accounting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 5 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following documents filed
by the Company with the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) pursuant to the Securities and Exchange
Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;), are incorporated by reference herein:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000169/form_10-k.htm">Form 10-K for the year ended December 31, 2020</A>, filed with the Commission on March 4, 2021;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
Quarterly Reports on Form 10-Q for the quarter ended <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000247/form_10-q.htm">March 31, 2021</A>, filed with the Commission on May 12, 2021, the quarter ended <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/704440/000116169721000374/krmd-20210630_form10q.htm">June 30, 2021</A>, filed with the Commission on August 11, 2021, and the quarter ended <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/704440/000116169721000525/krmd-20210930_10q.htm">September 30, 2021</A>, filed with the Commission on November
10, 2021;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
Definitive Proxy Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000196/schedule_14a.htm">Schedule 14A</A>, filed with the Commission on April 5, 2021;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
Current Reports on Form 8-K, filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000074/form_8-k.htm">January 26, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000091/form_8-k.htm">February 11, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000160/form_8-k.htm">March 19, 2021</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000276/form_8-k.htm">May 19, 2021</A>; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&#9679;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
description of our common stock set forth in our registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169719000440/form_8-a.htm">Form 8-A12B</A>, filed with the Commission on October 15, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">All documents filed by the Company
pursuant to Sections 13(a), 13(c), 14 or 15(d)&nbsp;of the Exchange Act, after the date of this Registration Statement and prior to the
filing of a post-effective amendment that indicates that all securities offered hereby have been sold or which deregisters all securities
then remaining unsold, are incorporated by reference in this Registration Statement and are a part hereof from the date of filing of such
documents; except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under
current Items 2.02 or 7.01 of Form&nbsp;8-K that is not deemed filed under such provisions. Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated
by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Any statement contained herein
or in a document incorporated or deemed to be incorporated by reference in this Registration Statement shall be deemed to be modified
or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement, or
in any other subsequently filed document which also is or is deemed to be incorporated by reference in this Registration Statement, modifies
or supersedes such earlier statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 4. Description of Securities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 5. Interests of Named Experts and Counsel.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 6 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 6. Indemnification of Directors and Officers.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our restated certificate of incorporation
includes a provision that eliminates the personal liability of directors for monetary damages for any breach of fiduciary duty as a director,
except where such liability is imposed under the New York Business Corporation Law (the &ldquo;NYBCL&rdquo;). The NYBCL provides that
a corporation may indemnify an individual made a party to a proceeding because he is or was a director against liability incurred in the
proceeding unless (i) the act or omission was material to the matter giving rise to the proceeding and was committed in bad faith or was
the result of active and deliberate dishonesty; (ii) the director actually received an improper personal benefit; or (iii) in the case
of any criminal proceeding, the director had reasonable cause to believe the act or omission was unlawful, provided however, that if the
proceeding was by or in the right of the corporation, no indemnification may be made if the director is adjudged liable to the corporation.
The Board of Directors of the Company (the &ldquo;Board&rdquo;) may also indemnify an employee or agent of the corporation who was or
is a party to any proceeding by reason of the fact that he is or was an employee or agent of the corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our restated certificate of incorporation
and amended and restated by-laws provide that, to the maximum extent permitted by the New York law and the federal securities laws, we
must indemnify and, upon request advance, expenses to a director or officer made, or threatened to be made, a party to any action or proceeding
(other than a shareholder derivative action) by reason of such person being a director or officer, if such director or officer acted in
good faith for a purpose which he or she reasonably believed to be in, or not opposed to, the best interests of the corporation and, in
criminal actions or proceedings, in addition, had no reasonable cause to believe that his or her conduct was unlawful. Indemnification
would cover reasonable expenses, including attorneys&rsquo; fees, judgments, fines, amounts paid in settlement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The limitation of liability, indemnification
and advancement provisions in our restated certificate of incorporation and amended and restated by-laws may discourage stockholders from
bringing a lawsuit against directors for breach of their fiduciary duty. These provisions also may have the effect of reducing the likelihood
of derivative litigation against directors and officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Insofar as indemnification for
liabilities arising under the Securities Act, may be permitted to directors, officers or persons controlling us pursuant to the foregoing
provisions, we have been advised that in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities
Act, and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense
of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to
a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities
Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 7. Exemption for Registration Claimed.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 7 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 8. Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="border-bottom: Black 1pt solid; width: 8%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Exhibit</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Number</B></P></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 90%"><B>Description</B></TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>3.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169719000090/ex_3-i.htm">Restated Certificate of Incorporation effective March 1, 2019</A> (incorporated by reference to the Company&rsquo;s Form 10-K filed with the SEC on March 5, 2019).</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>3.2</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169718000565/ex_3iii.htm">Amended and Restated By-Laws dated December 5, 2018</A> (incorporated by reference to the Company&rsquo;s Form 8-K filed with the SEC on December 7, 2018).</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>5.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="ex_5-1.htm">Opinion of Royer Cooper Cohen Braunfeld LLC</A> (filed herewith)</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>23.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="ex_23-1.htm">Consent of Independent Registered Public Accounting Firm</A> &ndash; McGrail Merkel Quinn &amp; Associates, P.C.&nbsp;&nbsp;(filed herewith)</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>23.2</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="ex_5-1.htm">Consent of Royer Cooper Cohen Braunfeld LLC</A> (included in Exhibit&nbsp;5.1)</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>24.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="#a_012">Power of Attorney</A> (filed herewith)</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">99.1</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000374/ex_10-2.htm">Repro Med Systems, Inc. 2021 Omnibus Equity Incentive Plan</A> (incorporated by reference to the Company&rsquo;s Form 10-Q filed with the SEC August 11, 2021)</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">99.2</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169716001008/schedule_14a.htm">Repro Med Systems, Inc. 2015 Stock Option Plan, as amended</A> (incorporated by reference to the Company&rsquo;s Proxy Statement on Schedule 14A filed with the SEC on July 28, 2016).</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">99.3</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000169/ex_10-15.htm">Restricted Stock Agreement</A> (Time-Based) dated as of April 12, 2021 between the Company and Linda Tharby (incorporated by reference to the Company&rsquo;s Form 10-K filed with the SEC on March 23, 2021).</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">99.4</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000169/ex_10-15.htm">Restricted Stock Agreement</A> (Market Cap Growth) dated as of April 12, 2021 between the Company and Linda Tharby (incorporated by reference to the Company&rsquo;s Form 10-K filed with the SEC on March 23, 2021)</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top">99.5</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169721000169/ex_10-15.htm">Restricted Stock Agreement</A> (Net Sales Growth) dated as of April 12, 2021 between the Company and Linda Tharby (incorporated by reference to the Company&rsquo;s Form 10-K filed with the SEC on March 23, 2021)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 9. Undertakings.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)(1) To file, during any period
in which offers or sales are being made, a post-effective amendment to this registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any prospectus required by Section 10(a)(3) of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
reflect in the prospectus any facts or events arising after the effective date of this registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the &lsquo;&lsquo;Calculation
of Registration Fee&rsquo;&rsquo; table in the effective registration statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any
material change to such information in this registration statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>Provided</I>, <I>however</I>, that paragraphs (a)(1)(i)&nbsp;and
(a)(1)(ii)&nbsp;do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Exchange
Act that are incorporated by reference in this registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 8 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">(2) That, for the purpose of determining
any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide</I>
offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b) The undersigned Registrant
hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual
report pursuant to Section&nbsp;13(a)&nbsp;or Section&nbsp;15(d)&nbsp;of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Exchange Act) that is incorporated by reference in this
registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the initial <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c) Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
to the foregoing provisions or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is
against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 9 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of
the Securities Act of 1933, the Company certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Chester, State of New York, on January 7, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">Repro Med Systems, Inc.</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">/s/ Karen Fisher</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD STYLE="width: 268.7pt">&nbsp;</TD>
    <TD STYLE="width: 37.3pt">&nbsp;</TD>
    <TD STYLE="width: 0.5in">Name:</TD>
    <TD STYLE="width: 2.75in">Karen Fisher</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title:</TD>
    <TD>Chief Financial Officer</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><A NAME="a_012"></A>We, the undersigned officers and
directors of Repro Med Systems, Inc., hereby severally constitute and appoint Linda Tharby and Karen Fisher, and each of them singly,
our true and lawful attorneys with full power to either of them, and to each of them singly, to sign for us and in our names in the capacities
indicated below the registration statement on Form S-8 filed herewith and any and all subsequent amendments to said registration statement
and generally to do all such things in our names and on our behalf in our capacities as officers and directors to enable Repro Med Systems,
Inc. to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission,
hereby ratifying and confirming our signatures as they may be signed by our said attorneys, or any of them, to said registration statement
and any and all amendments thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of
the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 146.8pt; border-bottom: black 1.5pt solid; text-align: center"><B>Signature</B></TD>
    <TD STYLE="width: 10.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 263.4pt; border-bottom: black 1.5pt solid; text-align: center"><B>Title</B></TD>
    <TD STYLE="width: 10.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 108.8pt; border-bottom: black 1.5pt solid; text-align: center"><B>Date</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ Linda Tharby</TD>
    <TD>&nbsp;</TD>
    <TD>Chief Executive Officer</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Linda Tharby</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;(Principal Executive Officer)</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ Karen Fisher</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>Chief Financial Officer</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Karen Fisher</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>(Principal Financial Officer and Principal Accounting Officer)</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ R. John Fletcher</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">R. John Fletcher</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;Chairman of the Board</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ Daniel S. Goldberger</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Daniel S. Goldberger</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>Director</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ Robert T. Allen</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Robert T. Allen</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>Director</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ David Anderson</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">David Anderson</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>Director</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ James M. Beck</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">James M. Beck</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>Director</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ Joseph M. Manko, Jr.</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Joseph M. Manko, Jr.</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>Director</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ Kathy Frommer</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Kathy Frommer</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>Director</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ Shar Matin</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Shahriar (Shar) Matin</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>Director</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center">/s/ Donna French</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Donna French</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>Director</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">January 7, 2022</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 10 -</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ex_5-1.htm
<DESCRIPTION>OPINION OF ROYER COOPER COHEN BRAUNFELD LLC
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<DIV STYLE="width: 7.5in">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Exhibit 5.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="rccb_logo.jpg"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">January 7, 2022</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Repro Med Systems, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">24 Carpenter Road</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Chester, NY 10918</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Registration
Statement on Form S-8</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have acted as counsel to Repro Med Systems, Inc.,
a New York corporation (the &ldquo;Company&rdquo;), in connection with the preparation and filing with the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) of a Registration Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;), under the Securities
Act of 1933, as amended (the &ldquo;Securities Act&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Registration Statement relates to (a) the offer
and sale of (i) 1,000,000 shares of the Company&rsquo;s common stock, par value $0.01 per share (the &ldquo;Common Stock&rdquo;) issuable
under the Repro Med Systems, Inc. 2021 Omnibus Equity Incentive Plan (the &ldquo;Omnibus Plan&rdquo;), (ii) 83,000 shares of Common Stock
issuable under the Repro Med Systems, Inc. 2015 Stock Option Plan, as amended (the &ldquo;2015 Plan&rdquo;), and (iii) 3,672,500 shares
of Common Stock issuable upon the exercise of outstanding stock options issued pursuant to the 2015 Plan, and (b) the resale by the selling
stockholders described in the Registration Statement (the &ldquo;Selling Stockholders&rdquo;) of (i) up to 3,672,500 shares of Common
Stock issuable upon the exercise of stock options by the Selling Stockholders, and (ii) up to an aggregate 1,000,000 shares issued pursuant
to the individual Restricted Stock Agreement (Time-Based), individual Restricted Stock Agreement (Market Cap Growth) and individual Restricted
Stock Agreement (Net Sales Growth), each dated as of April 12, 2021 between the Company and Linda Tharby, in each case as described in
the reoffer prospectus (the &ldquo;Reoffer Prospectus&rdquo;) included in the Registration Statement. In this opinion, we refer to the
shares of Common Stock described in (a) and (b)(i) above as the &ldquo;Plan Shares&rdquo; and the shares of Common Stock described in
(b)(ii) above as the &ldquo;Issued Shares&rdquo;.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with this opinion, we have examined
instruments, documents, certificates and records which we have deemed relevant and necessary for the basis of our opinion hereinafter
expressed including (1) the Registration Statement, including the exhibits thereto, (2) the Company&rsquo;s Restated Certificate of Incorporation,
as amended to date (the &ldquo;Certificate&rdquo;), (3) the Company&rsquo;s Amended and Restated By-laws (the &ldquo;Bylaws&rdquo;), (4)
certain resolutions of the Board of Directors of the Company and (5) such other documents, corporate records, and instruments as we have
deemed necessary for purposes of rendering the opinions set forth herein. In such examination, we have assumed (a) the authenticity of
original documents and the genuineness of all signatures; (b) the conformity to the originals of all documents submitted to us as copies;
(c) the truth, accuracy, and completeness of the information, representations and warranties contained in the records, documents, instruments
and certificates we have reviewed; (d) the persons executing the documents examined by us have the legal capacity to execute such documents;
(e) the Registration Statement, and any amendments thereto (including post-effective amendments), will have become effective under the
Act; and (f) the Plan Shares and the Issued Shares will be or have been, as applicable, issued and sold in compliance with applicable
Federal and state securities laws and in the manner stated in the Registration Statement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></P><PAGE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="rccb_logo.jpg" STYLE="height: 0.32in; width: 1.59in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Repro Med Systems, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">January 7, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Page 2 of 2</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Based on such examination, we are of the opinion that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">1.</FONT></TD>
    <TD STYLE="width: 6.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The Plan Shares have been duly authorized by the Company and, when issued by the Company and delivered to participants in accordance with the provisions of the Omnibus Plan or the 2015 Plan, as applicable, will be validly issued, fully paid and non-assessable. </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The Issued Shares have been validly issued and are fully paid and non-assessable.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We hereby consent to the filing of this opinion with
the Commission as an exhibit to the Registration Statement and to the use of this firm&rsquo;s name under the caption &ldquo;Legal Matters&rdquo;
in the Registration Statement. In giving the foregoing consent, we do not hereby admit that we are in the category of persons whose consent
is required under Section 7 of the Securities Act, or the rules and regulations of the Commission.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We express no opinion as to the laws of any jurisdiction
other than the State of New York.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">/s/ Royer Cooper Cohen Braunfeld LLC</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%">
</DIV>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>ex_23-1.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<DIV STYLE="width: 7.5in">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Exhibit 23.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Consent of Independent Registered Public Accounting
Firm</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We consent to the incorporation by reference in the
Registration Statement on Form S-8 of our report dated March 23, 2021, relating to the financial statements of Repro Med Systems, Inc.,
appearing in the Annual Report on Form 10-K of Repro Med Systems, Inc. for the fiscal year ended December 31, 2020.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">/s/ McGrail Merkel Quinn &amp; Associates, P.C.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Scranton, Pennsylvania</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">January 7, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%">
</DIV>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
