<SEC-DOCUMENT>0001161697-23-000304.txt : 20230517
<SEC-HEADER>0001161697-23-000304.hdr.sgml : 20230517
<ACCEPTANCE-DATETIME>20230517172609
ACCESSION NUMBER:		0001161697-23-000304
CONFORMED SUBMISSION TYPE:	8-A12B/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230517
DATE AS OF CHANGE:		20230517

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KORU Medical 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:		8-A12B/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39086
		FILM NUMBER:		23932982

	BUSINESS ADDRESS:	
		STREET 1:		100 CORPORATE DRIVE
		CITY:			MAHWAH
		STATE:			NJ
		ZIP:			07430
		BUSINESS PHONE:		845-469-2042

	MAIL ADDRESS:	
		STREET 1:		100 CORPORATE DRIVE
		CITY:			MAHWAH
		STATE:			NJ
		ZIP:			07430

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REPRO MED SYSTEMS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-A12B/A
<SEQUENCE>1
<FILENAME>form_8-a.htm
<DESCRIPTION>FORM 8-A12B/A AMENDMENT TO REGISTRATION PURSUANT TO SECTION 12(B)
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<DIV STYLE="width: 7.5in">

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, DC 20549</B></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PURSUANT TO SECTION 12(b) OR (g) OF</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>THE SECURITIES EXCHANGE ACT OF 1934</B></P>

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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>KORU MEDICAL SYSTEMS, INC.</U></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its charter)</P>

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

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 5in; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 2.5in; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 11pt"><B><U>Delaware</U></B></FONT></TD>
    <TD STYLE="width: 2.5in; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 11pt"><B><U>13-3044880</U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 11pt">(State or other jurisdiction<BR>
of incorporation)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 11pt">(IRS Employer<BR>
Identification No.)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 4in; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3in; text-align: center"><FONT STYLE="font-size: 11pt"><B><U>100 Corporate Drive, Mahwah, NJ</U></B></FONT></TD>
    <TD STYLE="width: 1in; text-align: center"><FONT STYLE="font-size: 11pt"><B><U>07430</U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 11pt">(Address of principal executive offices)</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 11pt">(Zip Code)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 1.5pt 0 0; text-align: center"><B>Securities to be registered pursuant to
Section 12(b) of the Act:</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 1.5pt 0 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 7.5in; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 3.5in; border-bottom: Black 1pt solid; padding-right: 1.5pt; text-align: center"><FONT STYLE="font-size: 11pt">Title of each class to be so registered</FONT></TD>
    <TD STYLE="vertical-align: top; width: 0.5in; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 3.5in; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 11pt">Name of each exchange on which<BR>
each class is to be registered</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 1.5pt; text-align: center"><FONT STYLE="font-size: 11pt">Common stock, par value $0.01 per share</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.5pt; text-align: center"><FONT STYLE="font-size: 11pt">The Nasdaq Stock Market LLC</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">If this form relates to the registration of a class of securities pursuant
to Section 12(b) of the Exchange Act and is effective pursuant to General Instruction A.(c) or (e), check the following box&nbsp;&nbsp;&#9746;</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">If this form relates to the registration of a class of securities pursuant
to Section 12(g) of the Exchange Act and is effective pursuant to General Instruction A.(d) or (e), check the following box.&nbsp;&nbsp;&#9744;</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">If this form relates to the registration of a class of securities concurrently
with a Regulation A offering, check the following box.&nbsp;&nbsp;&#9744;</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Securities Act registration statement or Regulation A offering statement
file number to which this form relates:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">_______________________ (if applicable)</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Securities to be registered pursuant to Section
12(g) of the Act:</B></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">None</P>

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


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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>EXPLANATORY NOTE</B></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">KORU Medical Systems, Inc., a Delaware corporation
(&ldquo;<U>KORU Delaware</U>&rdquo; or, following the Reincorporation (as defined below), the &ldquo;<U>Compan</U>y&rdquo;) is filing
this Form 8-A/A pursuant to Rule 12g-3 under the Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchan</U>g<U>e Act</U>&rdquo;)
to amend the Company&rsquo;s registration statement with the U.S. Securities and Exchange Commission to reflect the Reincorporation of
the Company from NY to Delaware, which was effective as of May 16, 2023.</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">On May 16, 2023, KORU Delaware&rsquo;s predecessor,
KORU Medical Systems, Inc., a NY corporation (&ldquo;<U>KORU NY</U>&rdquo; or, prior to the Reincorporation, the &ldquo;<U>Compan</U>y&rdquo;)
merged with and into KORU Delaware (the &ldquo;<U>Reincorporation Mer</U>g<U>er</U>&rdquo;) in order to effect the change of the Company&rsquo;s
jurisdiction of incorporation from NY to Delaware (the &ldquo;<U>Reincorporation</U>&rdquo;). At the effective time of the Reincorporation
Merger, each outstanding share of common stock, par value $0.01 per share, of KORU NY was automatically converted into one share of common
stock, par value $0.01 per share, of KORU Delaware (&ldquo;<U>Common Stock</U>&rdquo;).</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">In connection with the Reincorporation and in accordance
with Rule 12g-3 under the Exchange Act, the shares of Common Stock of KORU Delaware were deemed to be registered under Section 12(b) of
the Exchange Act as the successor to KORU NY. KORU Delaware, as successor issuer to KORU NY, hereby expressly adopts this Form 8-A/A as
its own for all purposes of the Exchange Act. The shares of the Common Stock continue to be listed for trading on the NASDAQ Capital Market
under the symbol &ldquo;KRMD.&rdquo;</P>

<P STYLE="font: 11pt 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>


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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>Item 1. Description of Registrant&rsquo;s Securities to be Registered</B></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>The following is a description of certain general
terms and provisions of the common stock of KORU Medical Systems, Inc. (the &ldquo;Company&rdquo;, &ldquo;we&rdquo; or &ldquo;our&rdquo;).
The following summary does not purport to be complete, and is subject to, and qualified in its entirety by, the Company&rsquo;s Certificate
of Incorporation (the &ldquo;Certificate of Incorporation&rdquo;) and Bylaws (the &ldquo;Bylaws&rdquo;), and the General Corporation Law
of the State of Delaware (the &ldquo;DGCL&rdquo;). Copies of the Certificate of Incorporation and Bylaws have been incorporated by reference
as exhibits herein.</I></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>General</B></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">The total number of authorized capital stock of the Company is 75,000,000
shares of common stock of the par value of $0.01 per share (the &ldquo;Common Stock&rdquo;) and 2,000,000 shares of preferred stock of
the par value of $0.01 per share (the &ldquo;Preferred Stock&rdquo;). As of May 16, 2023, there were 46,391,389 shares of Common Stock
outstanding (excluding 3,420,502 shares of treasury stock), and no shares of Preferred Stock outstanding.</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"><B>Common Stock</B></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">The holders of shares of our common stock are entitled
to one vote per share on all matters to be voted upon by our stockholders and there are no cumulative rights. The holders of shares of
our common stock are entitled to receive ratably any dividends that may be declared from time to time by our Board of Directors (the &ldquo;Board&rdquo;)
out of funds legally available for that purpose. In the event of our liquidation, dissolution or winding up, the holders of shares of
our common stock are entitled to share ratably in all assets remaining after payment of liabilities. Our common stock has no preemptive
or conversion rights or other subscription rights. There are no redemption or sinking fund provisions applicable to our common stock.
The outstanding shares of our common stock are fully paid and non-assessable.</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">Our common stock is listed on the Nasdaq Capital Market
under the symbol &ldquo;KRMD&rdquo;. The stock transfer agent for our securities is Continental Stock Transfer and Trust Company of New
York, New York.</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"><B>Preferred Stock</B></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">We are authorized to issue &ldquo;blank check&rdquo;
preferred stock, which may be issued in one or more series upon authorization of our Board. Our Board is authorized to fix the designation
of the series, the number of authorized shares of the series, dividend rights and terms, conversion rights, voting rights, redemption
rights and terms, liquidation preferences and any other rights, powers, preferences and limitations applicable to each series of preferred
stock. Since no shares of preferred stock are currently outstanding, there are currently no redemption or sinking fund provisions applicable
to our preferred stock. The authorized shares of our preferred stock are available for issuance without further action by our stockholders,
unless such action is required by applicable law or the rules of any stock exchange on which our securities may be listed. If the approval
of our stockholders is not required for the issuance of shares of our preferred stock, our Board may determine not to seek stockholder
approval.</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">A series of our preferred stock could, depending on
the terms of such series, impede the completion of a merger, tender offer or other takeover attempt. Our Board will make any determination
to issue preferred shares based upon its judgment as to the best interests of our stockholders. Our directors, in so acting, could issue
preferred stock having terms that could discourage an acquisition attempt through which an acquirer may be able to change the composition
of our Board, including a tender offer or other transaction that some, or a majority, of our stockholders might believe to be in their
best interests or in which stockholders might receive a premium for their stock over the then-current market price of the stock.</P>

<P STYLE="font: 11pt 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">- 3 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></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"><B>Limitation of Liability</B></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">Delaware law permits a corporation to adopt a provision
in its certificate of incorporation eliminating or limiting, with exceptions, the monetary liability of a director to the corporation
or its stockholders for breach of the director&rsquo;s fiduciary duties. The Company&rsquo;s Certificate of Incorporation includes provisions
that eliminate the liability of directors to the Company or its stockholders for monetary damages for a breach of fiduciary duties as
directors to the fullest extent permitted by Delaware law. Under Delaware law, such a provision may not eliminate or limit a director&rsquo;s
monetary liability for: (i) breaches of the director&rsquo;s duty of loyalty to the corporation or its stockholders; (ii) acts or omissions
not in good faith or involving intentional misconduct or knowing violation of law; (iii) the payment of unlawful dividends or unlawful
stock repurchases or redemptions; or (iv) transactions in which the director received an improper personal benefit.</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"><B>Anti-Takeover Effects</B></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">The Company&rsquo;s Certificate of Incorporation and
Bylaws contain provisions which:</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; text-indent: 0.5in">&bull;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;provide
that the Board may authorize the issuance from time to time of shares of Preferred Stock in one or more series and in general may fix
the designations, powers, rights, and preferences, and the qualifications, limitations and restrictions thereof, of each such series;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&bull;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;establish
advance notice requirements for stockholders to nominate candidates for election as directors or present other business for consideration
at meetings of stockholders;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&bull;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;limiting
stockholders&rsquo; ability to call special meetings of stockholders; and</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&bull;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;pursuant
to Section 115 of the DGCL, provide that the sole and exclusive forum for certain &ldquo;internal corporate claims&rdquo; will be the
Court of Chancery of the State of Delaware (or, if such court does not have jurisdiction, the state or federal courts in the State of
Delaware).</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"><B>Item 2. Exhibits</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 7.5in; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: white">
    <TD STYLE="width: 0.8in; border-bottom: black 1pt solid"><FONT STYLE="font-size: 11pt"><B>Exhibit No.</B></FONT></TD>
    <TD STYLE="width: 0.2in">&nbsp;</TD>
    <TD STYLE="width: 6.5in; border-bottom: black 1pt solid"><FONT STYLE="font-size: 11pt"><B>Description</B></FONT></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: #E6E6E6">
    <TD><FONT STYLE="font-size: 11pt">3.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169723000302/ex_3-1.htm">Certificate of Incorporation effective May 11, 2023</A> (incorporated by reference to the Company&rsquo;s Form 8-K filed with the SEC on May 17, 2023).</FONT></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: #E6E6E6">
    <TD><FONT STYLE="font-size: 11pt">3.2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/704440/000116169723000302/ex_3-2.htm">Bylaws dated May 11, 2023</A> (incorporated by reference to the Company&rsquo;s Form 8-K filed with the SEC on May 17, 2023).</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt 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>


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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURE</B></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of Section l2 of the
Securities Exchange Act of 1934, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned,
thereto duly authorized.</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Date: May 17, 2023</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.75in">KORU MEDICAL SYSTEMS, INC.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.75in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.75in">By: <U>/s/ Thomas Adams</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.75in">Name:&nbsp;&nbsp;Thomas Adams</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.75in">Title:&nbsp;&nbsp;&nbsp;&nbsp;Interim Chief Financial Officer</P>

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

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

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