<SEC-DOCUMENT>0001161697-23-000378.txt : 20230627
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<ACCEPTANCE-DATETIME>20230627074008
ACCESSION NUMBER:		0001161697-23-000378
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		16
CONFORMED PERIOD OF REPORT:	20230622
ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20230627
DATE AS OF CHANGE:		20230627

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-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39086
		FILM NUMBER:		231043990

	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
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>UNITED STATES</b></p>

<p style="font: 10pt 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, DC 20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Pursuant to Section 13 or 15(d) of the Securities
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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File Number)</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-decoration: underline">not applicable</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last report)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Check the appropriate box below if the Form 8-K filing
is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction
A.2. below):</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90B_edei--WrittenCommunications_c20230622__20230622_z7tfvvQYf4d"><ix:nonNumeric contextRef="AsOf2023-06-22" format="ixt:booleanfalse" name="dei:WrittenCommunications">[_]</ix:nonNumeric></span> &#160;Written communications pursuant to
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_908_edei--SolicitingMaterial_c20230622__20230622_zOnk6xLhKTLf"><ix:nonNumeric contextRef="AsOf2023-06-22" format="ixt:booleanfalse" name="dei:SolicitingMaterial">[_]</ix:nonNumeric></span> &#160;Soliciting material pursuant to Rule
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_905_edei--PreCommencementTenderOffer_c20230622__20230622_zR35pgKBQAP2"><ix:nonNumeric contextRef="AsOf2023-06-22" format="ixt:booleanfalse" name="dei:PreCommencementTenderOffer">[_]</ix:nonNumeric></span> &#160;Pre-commencement communications pursuant
to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Securities registered pursuant to Section 12(b) of
the Act:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Indicate by check mark whether the registrant is an
emerging growth company as defined in as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2
of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</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 13(a) of the Exchange Act. &#160;[_]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<hr style="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%" /><p style="break-before: always"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 5.02 DEPARTURE OF DIRECTORS OR CERTAIN OFFICERS;
ELECTION OF DIRECTORS; APPOINTMENT OF CERTAIN OFFICERS; COMPENSATORY ARRANGEMENTS OF CERTAIN OFFICERS.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Appointment of Executive Officer</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Andrew D. C. LaFrence has been employed by KORU Medical
Systems, Inc. (the &#8220;Company&#8221;) to serve as its Chief Financial Officer commencing July 10, 2023. Thomas Adams, Interim Chief
Financial Officer, will continue as the Company&#8217;s Vice President of Financial Planning and Analysis upon the appointment of Mr.
LaFrence.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Mr. LaFrence joins the Company bringing over 39 years
of finance and accounting experience. He joins the Company from Vyant Bio, Inc., an innovative biotechnology company reinventing drug
discovery for complex neurodevelopmental and neurodegenerative disorders, where he served as Chief Financial Officer from 2021 to 2023.
Prior to that, Mr. LaFrence served as Chief Financial Officer and Chief Operating Officer of StemoniX, Inc., a drug discovery platform
company, from 2019 to 2021, until closing of its merger with Vyant Bio. From 2018 to 2019, Mr. LaFrence was Senior Vice President and
Chief Financial Officer of Biothera Pharmaceuticals, Inc., and prior to that, he served as CFO at Surmodics, Inc. (NASDAQ: SRDX). Mr.
LaFrence spent the first 26 years of his professional career at KPMG where he led the Minneapolis office Life Sciences practice for over
10 years. Mr. LaFrence is a CPA with a BS in Accounting from Illinois State University.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Mr. LaFrence and the Company have entered into an
Employment Agreement dated as of June 22, 2023. Pursuant to this agreement, Mr. LaFrence will receive an annual base salary of $350,000,
subject to adjustment upon annual review commencing January 2025, and will be entitled to participate in the Company&#8217;s health plan
and benefits on terms available to other Company employees. He will also be eligible to earn an annual cash bonus of up to 50% of his
base salary, based on achievement of objectives set in accordance with the Company&#8217;s Annual Incentive Compensation Plan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under the agreement, on July 10, 2023, Mr. LaFrence
will receive a non-qualified stock option to purchase up to 300,000 shares of the Company&#8217;s common stock at an exercise price equal
to the fair market value of the common stock on the grant date, subject to vesting 25% on each anniversary of the date of grant, provided
he is then employed by the Company. This option award will be made in accordance with Nasdaq Marketplace Rule 5635(c)(4) as an inducement
to Mr. LaFrence&#8217;s employment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the employment agreement, the Company
has agreed to award Mr. LaFrence annual long-term incentive awards with a total target number of shares of the Company&#8217;s common
stock subject to such awards determined by dividing (a) 75% of then-base salary by (b) the price of the common stock on each date of award,
as follows: (x) 30% of such target shares in the form of restricted stock units vesting on the third anniversary of the date of award,
(y) 35% of such target shares in the form of performance stock units vesting on the third anniversary of the date of award assuming stated
performance objectives determined by the Company have been met, with a target range of 0%-100%, and (z) 35% of such target shares in the
form of a nonqualified stock option vesting in accordance with a vesting schedule cumulatively not less than 25% increments per each 12-month
period from the anniversary of the option&#8217;s grant date, in each case provided that Mr. LaFrence is still employed by the Company
on each vesting date. These awards are subject to approval of the Compensation Committee of the Company in its discretion and the terms
of the Company&#8217;s standard form of award agreements. The Company&#8217;s obligation to issue any annual awards after the first-year
award will be conditioned upon shareholder approval of sufficient additional shares of common stock for issuance as employee compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Upon termination of Mr. LaFrence&#8217;s employment
by the Company without &#8220;cause&#8221; or by Mr. LaFrence for &#8220;good reason&#8221; (as defined in the employment agreement) within
3 months prior to or 12 months following certain events constituting a change of control, all equity awards pursuant to the employment
agreement will become fully vested.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Should the Company terminate Mr. LaFrence&#8217;s
employment without &#8220;cause&#8221; or should he leave the Company for &#8220;good reason,&#8221; he will be eligible for severance
as follows: (i) if the termination is prior to July 10, 2024, an amount equal to 6 months of then-base salary; or if the termination is
July 10, 2024 or after, an amount equal to 12 months of then-base salary, in each case paid in accordance with the Company&#8217;s normal
payroll cycle over such period, and (ii) the Company will pay its share of premiums for Mr. LaFrence&#8217;s health insurance as currently
enrolled as of termination. The severance payments will cease upon Mr. LaFrence&#8217;s employment or engagement as a consultant, contractor,
or service provider by any person or entity other than the Company within the applicable payment period if he is entitled to receive compensation
therefor in excess of 50% of his then-base salary.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The annual bonus, inducement stock option and long-term
incentive compensation described above, are subject to forfeiture in the event the Company&#8217;s financial statements are restated and
the restatement shows such compensation was incorrectly paid or vested, and to the extent Mr. LaFrence&#8217;s fraud or other misconduct
(as defined in the employment agreement) resulted in the receipt or vesting of such compensation, in addition to certain other specified
circumstances.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt TIMES NEW ROMAN, TIMES, SERIF; margin: 0; text-align: center">- 2 -</p>


<hr style="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%" /><p style="break-before: always"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The employment agreement contains customary confidentiality
and assignment of invention provisions and mutual non-disparagement covenant, as well as twelve month non-competition and non-solicitation
covenants.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The foregoing description of the employment agreement
and the inducement option does not purport to be complete and is qualified in its entirety by the terms of the employment agreement and
form of non-qualified stock option award agreement, which are included as Exhibits 10.1 and 10.2, respectively, to this report and incorporated
herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 8.01 OTHER INFORMATION.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 27, 2023, the Company issued a press release
announcing the employment of Andrew D. C. LaFrence to serve as the Company&#8217;s Chief Financial Officer effective July 10, 2023. A
copy of the Company&#8217;s press release is furnished as Exhibit 99.1 to this report.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Exhibits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 1in"><span style="font-size: 10pt"><span style="text-decoration: underline">Exhibit No.</span></span></td>
    <td style="width: 6.5in"><span style="font-size: 10pt"><span style="text-decoration: underline">Description</span></span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">10.1</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="ex_10-1.htm">Employment Agreement dated as of June 22, 2023 by and between the KORU Medical Systems, Inc. and Andrew D. C. LaFrence</a></span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">10.2</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="ex_10-2.htm">Form of Non-Qualified Stock Option Award Agreement between KORU Medical Systems, Inc. and Andrew D. C. LaFrence</a></span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">99.1</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="ex_99-1.htm">Press release dated June 27, 2023</a></span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">104</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Cover Page Interactive Data File (embedded within the Inline XBRL document)</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</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; text-align: justify">&#160;</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 Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 7.5in">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2">KORU Medical Systems, Inc.<br />
(Registrant)</td></tr>
  <tr style="vertical-align: top">
    <td style="width: 3.75in">&#160;</td>
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 3.5in">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>Date: &#160;<span style="text-decoration: underline">June 27, 2023</span></td>
    <td>By:</td>
    <td><span style="text-decoration: underline">/s/ Linda Tharby</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2">&#160;</td>
    <td>Linda Tharby<br />
President and Chief Executive Officer</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">- 3 -</p>

<hr style="border-width: 0; color: Gray; background-color: Gray; height: 2px; width: 100%" />

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<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>2
<FILENAME>ex_10-1.htm
<DESCRIPTION>EMPLOYMENT AGREEMENT DATED JUNE 22, 2023 - ANDREW D. C. LAFRENCE
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<DIV STYLE="width: 6.5in">

<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 10.1</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>EMPLOYMENT AGREEMENT</B></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">THIS EMPLOYMENT AGREEMENT (this
&ldquo;<B><I>Agreement</I></B>&rdquo;) effective as of June 22, 2023, is made by and between KORU Medical Systems, Inc., a Delaware corporation,
having its principal place of business at 100 Corporate Drive, Mahwah, NJ 07430 (the &ldquo;<B><I>Company</I></B>&rdquo;), and Andrew
D. C. LaFrence, an individual having a domicile at [address] (&ldquo;<B><I>Employee</I></B>&rdquo;).</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">WHEREAS, the Company desires to
employ Employee, and Employee desires to be employed by the Company, upon terms and conditions set forth herein.</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">NOW, THEREFORE, in consideration
of the mutual promises set forth herein, and for other good and valuable consideration, the receipt and sufficiency of which is hereby
acknowledged, intending to be legally bound hereby, the parties hereto agree as follows:</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">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Employment.</U></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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Position.</U>
The Company hereby employs Employee as Chief Financial Officer of the Company. Employee shall report directly to the President/Chief Executive
Officer of the Company (the &ldquo;<B><I>CEO</I></B>&rdquo;) and shall have the duties, authority and responsibilities customarily held
by a person holding the position Chief Financial Officer in companies engaged in business similar to the Company&rsquo;s business and
of similar size to the Company. Employee shall render such other services as may be reasonably assigned to them from time to time by the
CEO. Employee shall be a full-time, exempt employee. Employee&rsquo;s employment under this Agreement is expected to commence on July
10, 2023 (the &ldquo;<B><I>Start Date</I></B>&rdquo;).</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">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Duties.</U>
Employee hereby agrees to be employed as Chief Financial Officer. Employee agrees that he shall: (i) faithfully and to the best of his
ability perform all of the duties that may be required of his pursuant to the terms of this Agreement; (ii) devote substantially all of
his business time and attention to the performance of Employee&rsquo;s duties hereunder ; and (iii) not engage in any other business,
profession or occupation for compensation or otherwise which would conflict or interfere with the performance of such services either
directly or indirectly without the prior written consent of the CEO.</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">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Place
of Performance.</U> The principal place of Employee&rsquo;s employment shall be at Employee&rsquo;s domicile, provided that Employee shall
spend at least 10 days each calendar month at the Company&rsquo;s principal place of business. In addition, Employee will be required
to travel routinely on Company business. The Company shall reimburse the Employee for all reasonable, necessary, and documented travel
and expenses incurred by Employee in performing his duties hereunder, in accordance with Company policies and procedures.</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">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>At-Will
Employment</U>. The Company and Employee agree that Employee&rsquo;s employment with the Company is &ldquo;at-will,&rdquo; meaning that
Employee may terminate his employment at any time for any reason or no reason, and that Company may terminate Employee&rsquo;s employment
at any time for any reason or no reason, subject to the terms, conditions, and obligations set forth in Section 4 of this Agreement.</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">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Compensation
and Related Matters.</U></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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Base
Salary.</U> The Company shall pay to Employee an annual base salary of $350,000 (the &ldquo;<B><I>Base Salary</I></B>&rdquo;), less such
deductions as are required by law or that Employee may elect in accordance with Company policy and procedure, payable in equal periodic
installments in accordance with the Company&rsquo;s customary payroll practices, but no less frequently than monthly. The Base Salary
shall be</P>

<P STYLE="font: 11pt 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>

<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">prorated for any partial year of employment on the
basis of a 365-day year. The Base Salary shall be reviewed at least annually by the Company&rsquo;s Board of Directors (the &ldquo;<B><I>Board</I></B>&rdquo;)
and may change at the Board&rsquo;s sole and absolute discretion in consultation with the CEO. Next Base Salary review date will be in
January 2025.</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">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Annual
Bonus.</U> For each complete calendar year, Employee shall be eligible to earn an annual bonus (the &ldquo;<B><I>Annual Bonus</I></B>&rdquo;)
of up to 50% of the Base Salary (the &ldquo;<B><I>Annual Bonus Target</I></B>&rdquo;) in accordance with the Company&rsquo;s Annual Incentive
Compensation Plan, as the same may be amended from time to time. Employee must be fully and actively employed as of the payment date and
must not have provided notice of termination for any reason prior to the payment date to be entitled to the Annual Bonus.</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">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Equity
Compensation.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">(i) Employee shall be granted a
non-qualified option (the &ldquo;<B><I>Sign-on Option</I></B>&rdquo;) to purchase up to 300,000 shares of the Company&rsquo;s common stock,
par value $0.01 per share (the &ldquo;<B><I>Common Stock</I></B>&rdquo;), subject to the terms of the Company&rsquo;s standard form of
award agreement to be entered into between Employee and the Company. The shares underlying the Sign-on Option will be subject to a four
(4) year vesting schedule. The Shares shall vest in 25% increments on each twelve (12) month anniversary of the date of award, provided
that Employee is still employed by the Company on each respective vesting date. The Sign-on Option shall be awarded, and the exercise
price of the Sign-On Option shall be the arithmetic mean of the high and low prices of a share of Common Stock (and if the mean results
in a fractional cent, rounded up to the nearest cent), as reported on the Nasdaq Capital Market (the &ldquo;<B><I>Price</I></B>&rdquo;),
on July 15, 2023.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">(ii) Employee shall be granted annual
long-term incentive (&ldquo;<B><I>LTI</I></B>&rdquo;) awards with a total target number of shares of Common Stock subject to such LTI
awards determined by dividing (a) 75% of then-Base Salary by (b) the Price on each date of award (the &ldquo;<B><I>Target Shares</I></B>&rdquo;),
as follows: (x) 30% of such Target Shares in the form of restricted stock units vesting on the third anniversary of the date of award
(the &ldquo;<B><I>Restricted Stock Units</I></B>&rdquo;), (y) 35% of such Target Shares in the form of Performance Stock Units vesting
on the third anniversary of the date of award assuming stated performance objectives determined by the Compensation Committee of the Board
in consultation with the CEO have been met, with a target range of 0%-100%, and (z) 35% of such Target in the form of a nonqualified stock
option (the &ldquo;<B><I>LTI Option</I></B>&rdquo;) vesting in accordance with a vesting schedule approved by the Compensation Committee
of the Company&rsquo;s Board of Directors and which shall not be cumulatively less than 25% increments per each twelve (12) month-period
from the anniversary of the award&rsquo;s grant date, in each case provided that Employee is still employed by the Company on each vesting
date as documented in each LTI Option award. The LTI awards shall be subject to approval of the Compensation Committee of the Board in
its discretion and the terms of the Company&rsquo;s standard form of award agreements to be entered into between Employee and the Company.
The Company shall use good faith efforts to issue the first year LTI awards within ninety (90) days following the Start Date and, solely
for purposes of the vesting of such first-year awards, &ldquo;date of award&ldquo; as used in the preceding sentence shall be deemed to
be the Start Date. Notwithstanding anything herein to the contrary, the Company&rsquo;s obligation to issue any LTI awards after the first-year
awards shall be conditioned upon shareholder approval of sufficient additional shares of Common Stock for issuance as employee compensation,
whether as an increase in the authorized shares under the 2021 Omnibus Equity Compensation Plan or otherwise.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 1in">(iii) Upon a Change of Control Termination,
the Shares underlying the Sign-on Option, LTI Option and Restricted Stock Units shall automatically vest in full.&nbsp; &ldquo;<B><I>Change
of Control Termination</I></B>&rdquo; as used herein means Employee&rsquo;s employment being terminated by the Company (or its</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">- 2 -</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">successor) without Cause or by the Employee for Good
Reason (as defined below) within three (3) months before or twelve (12) months after any of the following occur: (A) the acquisition by
any person or group, other than the Company, of 50% or more of the voting stock of the Company; (B) the consummation of a merger, consolidation
or reorganization, the result of which is that the shareholders of the Company immediately prior to the merger, consolidation or reorganization
do not own and control immediately after the merger, consolidation or reorganization at least 50% of the value of the outstanding equity
and combined voting power of the then outstanding voting securities of the Company entitled to vote generally in the election of directors
of the Board; or (C) a sale, exclusive license or other disposition (in one transaction or a series of related transactions) of all or
substantially all of the Company&rsquo;s assets.</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">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Business
Expenses.</U> Employee shall receive reimbursement from the Company for all reasonable and documented out-of-pocket expenses incurred
by Employee in performing services hereunder; provided that, in each case, that such expenses are accounted for in accordance with the
standard policies and procedures established by the Company for reimbursement of expenses. Such reimbursed expense shall include the Employee&rsquo;s
cost to maintain his CPA license, which shall not exceed $1,500 per annum.</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">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Paid
Vacation; Sick Time; Personal Days; and Holidays.</U> Employee shall be entitled to four (4) weeks of paid vacation time off per calendar
year (pro-rated according to the Company&rsquo;s standard policies and procedures related to accrual of paid vacation time off), to be
taken at such times and for such periods as shall not interfere with the duties required to be rendered by Employee hereunder. Employee
shall also accrue a total of seven (7) paid sick days and two (2) paid personal days per calendar year in accordance with current Company
policy, which may be revised from time. In addition to the foregoing, Employee shall be entitled to paid holidays in accordance with the
Company&rsquo;s policies and procedures. Employee shall not be paid for accrued but unused vacation paid time off, paid sick time, or
paid personal days upon termination of Employee&rsquo;s employment for any reason, unless otherwise required by law.</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">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Other
Benefits</U>. Employee shall be entitled to participate in such life insurance, medical, dental disability, pension and retirement plans
and other programs as may be approved from time to time by the Company for the benefit of its employees, except any such plan or program
with respect to which Employee voluntarily executes a legally effective waiver. Nothing herein shall affect the Company&rsquo;s right
to amend, modify or terminate any retirement or other benefit plan at any time for any reason.</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">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Termination
of Employment.</U></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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Termination
by Company</U>. The Company may terminate Employee&rsquo;s employment with the Company at any time effective immediately: (i) without
Cause (as defined below); or (ii) with Cause (as defined below). For purposes of this Agreement, &ldquo;<B><I>Cause</I></B>&rdquo; shall
mean Employee&rsquo;s: (A) gross negligence or willful misconduct with respect to the Company, including, without limitation, engagement
in dishonesty with respect to the Company&rsquo;s business, or conduct that is injurious to the Company, its business or its reputation;
(B) embezzlement, theft or fraud; (C) conviction of or plea of guilty or no contest to any felony, or any lesser crime of dishonesty;
(D) personal conduct in furtherance of a hostile work environment or personal engagement in discrimination in violation of any state or
federal anti-harassment or discrimination statute; (E) breach of any material obligation under this Agreement or any other written agreement
between Employee and the Company; (F) Employee&rsquo;s failure to perform Employee&rsquo;s duties (other than any such failure resulting
from incapacity due to physical or mental illness); or (G) violation of the Company&rsquo;s written policies, including but not limited
to its Code of Ethics and/or Code of Conduct.</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; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Termination
by Employee.</U> Employee may terminate his employment with the Company by giving Company not less than sixty (60) days&rsquo; prior written
notice, provided that the Company may waive all or any part of the sixty (60) day notice period for no consideration by giving written
notice to the Employee and, for all purposes of this Agreement, the Employee&rsquo;s effective date of termination shall be the date determined
by the Company in such notice.</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">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>For
Good Reason By Employee</U>. Employee may terminate his employment under this Agreement for Good Reason. &ldquo;<B><I>Good Reason</I></B>&rdquo;
shall mean, in each case to the extent not consented by Employee: (i) a breach by the Company of any material provision of this Agreement
or any other written agreement between Employee and the Company; (ii) a material reduction of the Employee&rsquo;s then-current Base Salary
or Annual Bonus Target; (iii) the Company&rsquo;s failure to obtain an agreement from any successor to the Company to assume and agree
to perform this Agreement in the same manner and to the same extent that the Company would be required to perform if no succession had
taken place, except where such assumption occurs by operation of law; (iv) a requirement that the Employee report to any person other
than the Company&rsquo;s CEO; or (v) the Company&rsquo;s Common Stock no longer being publicly traded.</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">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Death.</U>
Employee&rsquo;s employment hereunder shall terminate effective immediately upon his death.</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">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Disability.</U>
The Company may terminate Employee&rsquo;s employment hereunder if: (i) as a result of Employee&rsquo;s incapacity due to physical or
mental illness, Employee shall have been absent from his duties hereunder for a period of 120 consecutive days or a total of 180 days
during any 365-day period and is unable to perform the essential duties of the job with or without a reasonable accommodation; and (ii)
if within ten (10) days after written notice of termination is given by the Company to Employee (which may occur at or after the end of
such period), Employee shall not have returned to the performance of his duties hereunder on a full-time basis. During any period that
Employee fails to perform his duties hereunder as a result of incapacity due to physical or mental illness (the &ldquo;Disability Period&rdquo;),
Employee shall continue to receive his Base Salary as set forth in Section 3(a) of this Agreement until his employment is terminated pursuant
to this Section 4(e), provided that payments so made to Employee during the Disability Period shall be reduced by the sum of the amounts,
if any, payable to Employee under disability benefit plans of the Company.</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">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Compensation
upon Termination of Employment.</U></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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Accrued
and Unpaid Compensation</U>. If Employee&rsquo;s employment is terminated for any reason, the Company shall pay Employee his full Base
Salary through the effective date of the termination of Employee&rsquo;s employment (&ldquo;<B><I>Termination Date</I></B>&rdquo;), plus
accrued benefits pursuant paragraph 3.(e) above, plus all other accrued and unpaid benefits (including all health and welfare benefits
in which Employee was a participant in accordance with his terms), and the Company shall have no further obligations whatsoever to Employee
under this Agreement except as expressly provided otherwise in this Agreement.</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">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Severance.</U>
If Employee&rsquo;s employment is terminated either by the Company without Cause (as defined above) (and not for death or Disability),
or by Employee pursuant to Section 4(c) above, then, subject to his execution and non-revocation of a reasonable and customary general
release of claims in favor of the Company and its affiliates, Employee shall be entitled to receive the following: (I) if the Termination
Date is less than twelve (12) months after Employee&rsquo;s commencement of employment with the Company, an amount equal to six (6) months
of his Base Salary, in effect as of the Termination Date, paid in accordance with the Company&rsquo;s normal payroll cycle over the six
(6) month period</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">- 4 -</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">following the Termination Date; or if the Termination
Date is twelve (12) months or more after Employee&rsquo;s commencement of employment with the Company, an amount equal to twelve (12)
months of his Base Salary, medical and dental benefits in effect as of the Termination Date, paid in accordance with the Company&rsquo;s
normal payroll cycle over the twelve (12) month period following the Termination Date, and (II) the Company will pay its share of premiums
for Employee&rsquo;s health insurance as currently enrolled on the Termination Date; provided that such payments described in (I) and
(II) shall automatically cease upon Employee&rsquo;s employment or engagement as a consultant, contractor, or service provider by any
person or entity other than the Company within the applicable payment period, if Employee is entitled to receive compensation therefor
in excess of 50% of his then-current Base Salary; and provided that such amounts shall be paid in accordance with the Company&rsquo;s
customary payroll practices, and less such deductions as are required by law or that Employee may elect in accordance with Company policy
and procedure.</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">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Representations
and Warranties of Employee.</U> Employee represents and warrants to the Company that he is free to accept employment hereunder and that
he has no prior or other obligations or commitments of any kind that would in any way hinder or interfere with his acceptance of, or the
full performance of, such employment.</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">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Confidentiality.</U></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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During
Employee&rsquo;s employment and at all times thereafter, Employee shall keep Confidential Information (as defined below) strictly confidential.
Employee shall not at any time, directly or indirectly, disclose or divulge any Confidential Information, except (i) if required by law,
regulation or legal or regulatory process, but only in accordance with Section 7(b) below, or (ii) to his affiliates and his and his respective
directors, officers, employees, managing members, general partners, agents and consultants (including attorneys, financial advisors and
accountants) (&ldquo;<B><I>Representatives</I></B>&rdquo;), as applicable, to the extent necessary to permit such Representatives to assist
Employee in any Permitted Use (as defined below); <U>provided</U> that Employee shall require each such Representative to be bound by
the terms of this Section 7 to the same extent as if they were parties hereto and Employee shall be responsible for any breach of this
Section 7 by any of its Representatives.</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">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
Employee or any of his Representatives is required, in the written opinion of Employee&rsquo;s counsel, to disclose any Confidential Information,
by law, regulation or legal or regulatory process, Employee shall: (i) take all reasonable steps to preserve the privileged nature and
confidentiality of the Confidential Information, including requesting that the Confidential Information not be disclosed to non-parties
or the public; (ii) give the Company prompt prior written notice of such request or requirement so that the Company may seek, at its sole
cost and expense, an appropriate protective order or other remedy; and (iii) cooperate with the Company, at the Company&rsquo;s sole cost
and expense, to obtain such protective order. In the event that such protective order or other remedy is not obtained, Employee (or such
other persons to whom such request is directed) will furnish only that portion of the Confidential Information which, on the advice of
such person&rsquo;s counsel, is legally required to be disclosed and, upon the Company&rsquo;s request, use its reasonable best efforts
to obtain assurances that confidential treatment will be accorded to such information.</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">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
the purposes hereof, &ldquo;<B><I>Confidential Information</I></B>&rdquo; shall mean all trade secrets, information, data, documents,
agreements, files and other materials, whether disclosed orally or disclosed or stored in written, electronic or other form or media,
which is obtained from or disclosed by the Company or its Representatives before or after the date hereof regarding the Company or its
clients, including, without limitation, all analyses, compilations, reports, forecasts, studies, samples and other</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">- 5 -</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">documents which contain or otherwise reflect or are
generated from such information, data, documents, agreements, files or other materials. The term &ldquo;Confidential Information&rdquo;
as used herein does not include information that at the time of disclosure or thereafter is generally available to and known by the public
(other than as a result of its disclosure directly or indirectly by Employee or any of his Representatives in violation of this Agreement).</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">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employee
shall make no use whatsoever, directly or indirectly, of any Confidential Information, except for: (i) the purposes of performing Employee&rsquo;s
duties and obligations to the Company; (ii) evaluating Employee&rsquo;s ownership interest in the Company; and (iii) use for the benefit
of the Company as part of the solicitation of existing or prospective customers of the Company (the &ldquo;<B><I>Permitted Uses</I></B>&rdquo;).</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">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon
the termination of Employee&rsquo;s employment or upon the Company&rsquo;s request at any time and for any reason, Employee shall immediately
deliver to the Company all materials (including all soft and hard copies) in Employee&rsquo;s possession which contain or relate to Confidential
Information, as well as all information necessary to access such confidential information.</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">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding
the foregoing confidentiality obligations, pursuant to 18 USC &sect; 1833(b), Employee will not be held criminally or civilly liable under
any federal or state trade secret law for disclosing a trade secret if such disclosure is made: (i) in confidence to a federal, state
or local government official, either directly or indirectly, or to an attorney, and solely for the purpose of reporting or investigating
a suspected violation of law; or (ii) in a complaint or other document filed in a lawsuit or other proceeding, if such filing is made
under seal. Additionally, if Employee files a lawsuit claiming retaliation by Company based on the reporting of a suspected violation
of law, Employee may disclose a trade secret to Employee&rsquo;s attorney and use the trade secret information in the court proceeding,
so long as any document containing the trade secret is filed under seal and Employee does not disclose the trade secret except pursuant
to court order.</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">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Assignment
of Developments.</U></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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
inventions, modifications, discoveries, designs, developments, improvements, processes, works of authorship, documentation, formulae,
data, techniques, know-how, secrets or intellectual property rights or any interest therein made by Employee, either alone or in conjunction
with others, at any place or at any time during the Term, whether or not reduced to writing or practice during such period , which result
, in whole or in part, from (i) any services performed directly or indirectly for the Company by Employee or (ii) Employee&rsquo;s use
of the Company&rsquo;s time, equipment, supplies, facilities or information (collectively, the &ldquo;<B><I>Company Developments</I></B>&rdquo;)
shall be and hereby is the exclusive property of the Company without any further compensation to Employee. In addition, without limiting
the generality of the foregoing, all Company Developments which are copyrightable work by Employee are intended to be &ldquo;work made
for hire&rdquo; as defined in Section 81 of the Copyright Act of 1976, as amended, and shall be and hereby are the property of the Company.</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">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employee
shall promptly disclose any Company Developments to the Company. If any Company Development is not the property of the Company by operation
of law, this Agreement or otherwise, Employee will, and hereby does, without further consideration, assign to the Company all right, title
and interest in such Company Development and will reasonably assist the Company and its nominees in every way, at the Company&rsquo;s
expense, to secure, maintain and defend the Company&rsquo;s rights in such Company Development. Employee shall sign all instruments necessary
for the filing and prosecution of any applications for, or extension or renewals of, letters patent (or other intellectual property registrations
or filings) of the United States or any foreign country which the Company desires</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">- 6 -</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">to file. Employee hereby irrevocably designates and
appoints the Company and its duly authorized officers and agents as Employee&rsquo;s agent and attorney-in-fact (which designation and
appointment shall be deemed coupled with an interest and shall survive Employee&rsquo;s death or incapacity), to act for and in Employee&rsquo;s
behalf to execute and file any such applications, extensions or renewals and to do all other lawfully permitted acts to further the prosecution
and issuance of such letters patent or other intellectual property registrations or filings, or such other similar documents, with the
same legal force and effect as if executed by Employee.</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">9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Non-Competition;
Non-Solicitation; Non-Disparagement.</U></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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During
Employee&rsquo;s employment and for the Restricted Period (as defined below), Employee shall not engage in any Prohibited Activity anywhere
in the world. For the purposes of this Agreement, (i) &ldquo;<B><I>Restricted Period</I></B>&rdquo; shall mean the later of (A) the period
during which Employee is entitled to receive any payment pursuant to Section 5(b) of this Agreement, or (B) twelve (12) months following
termination of this Agreement; and (ii) &ldquo;<B><I>Prohibited Activity</I></B>&rdquo; shall mean the design, development, marketing,
sale, re-sale, manufacture or distribution of home infusion products, or other similar activities, or the engagement in any other business
in which the Company is actively engaged immediately prior to the commencement of the Restricted Period, in each case on Employee&rsquo;s
behalf or on behalf of another (including as a shareholder, member, employee, employer, owner, operator, manager, advisor, consultant,
agent, partner, joint venturer or investor of another person or entity). Prohibited Activity also includes activity that may require or
inevitably require disclosure of trade secrets, proprietary information or other Confidential Information of the Company except as otherwise
permitted hereunder.</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">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During
the Restricted Period, Employee shall not, directly or indirectly: (i) solicit, hire, recruit, attempt to hire or recruit, or induce the
termination of employment of any employee of the Company; (ii) solicit, contact (including but not limited to e-mail, regular mail, express
mail, telephone, fax, and instant message), attempt to contact or meet with any (x) existing or prospective customer of the Company for
purposes of offering or accepting goods or services similar to or competitive with those offered by the Company, or (y) competitor of
the Company for any purpose related to the business or services of the competitor or the Company; or (iii) induce, influence or encourage
any existing or prospective customer, supplier or other business partner of the Company for purposes of diverting his business or services
from the Company.</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">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employee
shall not, during his employment or thereafter, make, publish or communicate to any person or in any public forum any comments or statements
(whether written or oral) that denigrate or disparage the reputation or stature of the Company, its affiliates or any of his respective
officers, directors, managers or employees (acting in his capacity as officers, directors, managers or employees of the Company or its
affiliates). Notwithstanding the foregoing, nothing in this Section 9(c) is intended to, nor shall it, interfere with Employee&rsquo;s
protected rights under applicable labor laws to engage in protected concerted activity, or to file a charge or complaint with, or participate
in an investigation or proceeding pursuant to, the statutes administered by the Equal Employment Opportunity Commission or equivalent
state agency, or any federal, state or local government agency.</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">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employee
acknowledges that the restrictions contained in this Section 9 are reasonable and necessary to protect the legitimate interests of the
Company and constitute a material inducement to the Company to enter into this Agreement and offer employment to Employee under this Agreement.
In the event that any covenant contained in this Section 9 should ever be adjudicated to exceed the time, geographic, product or service,
or other limitations permitted by applicable law in any jurisdiction, then</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">- 7 -</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">any court is expressly empowered to reform such covenant,
and such covenant shall be deemed reformed, in such jurisdiction to the maximum time, geographic, product or service, or other limitations
permitted by applicable law. The covenants contained in this Section 9 and each provision hereof are severable and distinct covenants
and provisions. The invalidity or unenforceability of any such covenant or provision as written shall not invalidate or render unenforceable
the remaining covenants or provisions hereof, and any such invalidity or unenforceability in any jurisdiction shall not invalidate or
render unenforceable such covenant or provision in any other jurisdiction.</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">10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Clawback</U>.
Notwithstanding anything to the contrary contained in this Agreement: (i) if the Company&rsquo;s financial results for any time period,
and the Company&rsquo;s financial statements covering all or part of such period, are subsequently restated and such restatement shows
Clawback Compensation was incorrectly paid or vested, Employee shall be required to forfeit the Clawback Compensation that was incorrectly
paid or vested as a result of such previously reported incorrect financial results, as applicable, in such period; (ii) to the extent
Employee&rsquo;s fraud or other Misconduct resulted in the receipt or vesting of Clawback Compensation, the Employee shall forfeit such
improperly paid or vested Clawback Compensation; or (iii) if Employee, without the consent of the Company, while employed by the Company
or after termination of such employment, breaches any of Section 9 of this Agreement and fails to cure (if curable) such breach after
written notice thereof and a reasonable opportunity to cure, then Employee shall forfeit the Clawback Compensation. Further, if Employee
otherwise has engaged in or engages in any activity referred to in the preceding clauses (i) &ndash; (iii), he shall forfeit any compensation,
gain or other value realized on the vesting or exercise of the Clawback Compensation required to be returned to the Company, or the sale
of shares of Common Stock acquired in respect thereof, and must promptly repay such amounts to the Company. &ldquo;<B><I>Clawback Compensation</I></B>&rdquo;
means the Annual Bonus, Option, LTI and any shares of Common Stock issued under any of the foregoing. &ldquo;<B><I>Misconduct</I></B>&rdquo;
means willful misconduct, or an act or omission done, or omitted to be done, by Employee negligently or in bad faith or without reasonable
belief that Executive&rsquo;s action or omission was in the best interests of the Company but shall exclude any act or omission done,
or omitted to be done, at the direction of the Board or on the advice of counsel for the Company. For the avoidance of doubt, approval
by the Board of a public filing shall not constitute approval of an act or omission unless the Board has been informed of such act or
omission. This clawback provision shall terminate upon a Change in Control. In addition, and without limiting the foregoing, any incentive-based
or other compensation paid to the Employee under this Agreement or any other agreement or arrangement with the Company which is subject
to recovery under any law, government regulation, or stock exchange listing requirement will be subject to such deductions and clawback
as may be required to be made pursuant to such law, government regulation, or stock exchange listing requirement (or any policy adopted
by the Company pursuant to any such law, government regulation or stock exchange listing requirement, including but not limited to the
KORU Medical Systems Clawback Policy adopted by the Board on May 17, 2023).</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">11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Amendment;
Waiver.</U> This Agreement may be amended, and the observance of any term of this Agreement may be waived (either generally or in a particular
instance and either retroactively or prospectively), only by an instrument in writing signed by the parties hereto. Waiver of any term
or condition of this Agreement will not be construed as a waiver of any subsequent breach or waiver of the same term or condition, or
a waiver of any other term or condition of this Agreement.</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">12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Applicable
Law; Severability</U>. This Agreement shall be governed by and construed under the laws of the State of Delaware, exclusive of the body
of law known as conflicts of law. Should a court or other body of competent jurisdiction determine that any term or provision of this
Agreement is excessive in scope or duration or is illegal, invalid or unenforceable, then the parties agree that such term</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">- 8 -</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">or provision shall not be voided or made unenforceable
, but rather shall be modified so as to be valid, legal and enforceable to the maximum extent possible, under the purposes stated in the
preceding sentence and with applicable law, and all other terms and provisions of this Agreement shall remain valid and fully enforceable.</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">13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Submission
to Jurisdiction; Waiver of Jury Trial.</U></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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IF
A DISPUTE ARISES BETWEEN THE PARTIES CONCERNING THE SUBJECT MATTER OF THIS AGREEMENT, THE PARTIES CONSENT TO THE SOLE AND EXCLUSIVE JURISDICTION
OF THE STATE COURTS SITUATED IN WILMINGTON, DELAWARE AND THE FEDERAL UNITED STATES DISTRICT COURT FOR THE DISTRICT OF DELAWARE.</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">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EACH
PARTY ACKNOWLEDGES AND AGREES THAT ANY CONTROVERSY WHICH MAY ARISE UNDER THIS AGREEMENT IS LIKELY TO INVOLVE COMPLICATED AND DIFFICULT
ISSUES AND, THEREFORE, EACH SUCH PARTY IRREVOCABLY AND UNCONDITIONALLY WAIVES ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN RESPECT OF ANY
LEGAL ACTION ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY OR THEREBY.</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">14.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Equitable
Relief.</U> In the event of a breach or threatened breach by Employee of Sections 7 through 9, Employee hereby consents and agrees that
the Company shall be entitled to seek, in addition to other available remedies, a temporary or permanent injunction or other equitable
relief against such breach or threatened breach from any court of competent jurisdiction, without the necessity of showing any actual
damages or that monetary damages would not afford an adequate remedy, and without the necessity of posting any bond or other security.
The aforementioned equitable relief shall be in addition to, not in lieu of, legal remedies, monetary damages or other available forms
of relief.</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">15.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Further
Assurances</U>. The Company and Employee shall each take all actions as may be reasonably necessary or appropriate in furtherance of his
respective obligations and covenants set forth in this Agreement, including, without limitation, executing and delivering such additional
agreements, certificates, instruments and other documents as may be deemed necessary or appropriate.</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">16.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Assignability;
Third-Party Beneficiary.</U> This Agreement will be binding upon, enforceable by and inure solely to the benefit of, the parties and his
respective permitted successors and assigns. Except as otherwise expressly provided in this Agreement, this Agreement shall not be assigned
by any party hereto without the prior written consent of the non- assigning parties. Except as otherwise expressly provided in this Agreement,
nothing in this Agreement is intended to or will confer upon any person, other than the parties to this Agreement and his respective heirs,
successors and assigns, any right, benefit or remedy of any nature whatsoever under or by reason of this Agreement. Notwithstanding anything
to the contrary herein, nothing in this Agreement shall preclude the Company from consolidating or merging into or with, transferring
all or substantially all of its equity or assets to, or otherwise assigning this Agreement by operation of law to another person or entity
without the consent of Employee; provided that, in each case, such other person or entity shall assume this Agreement and all obligations
of the Company hereunder. Upon such consolidation, merger, transfer of equity or assets, or assignment by operation of law, and such assumption,
the term the &ldquo;Company&rdquo; as used herein, shall mean such other person or entity and this Agreement shall continue in full force
and effect.</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">17.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Notices.</U>
All notices and other communications under this Agreement must be in writing and will be deemed given if delivered personally, faxed,
sent by internationally recognized overnight courier, mailed by registered or certified mail (return receipt requested), postage prepaid,
or sent by</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">- 9 -</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">electronic mail (without a failed transmission response)
to the parties at the following addresses (or at such other address for a party as such party specifies by like notice):</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>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 6.5in; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3.5in; text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">If to the Company:</FONT></TD>
    <TD STYLE="width: 3in; text-underline-color: black">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">KORU Medical Systems, Inc.</FONT></TD>
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">If to the Employee:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">100 Corporate Drive</FONT></TD>
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Andrew LaFrence</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mahwah, NJ 07430</FONT></TD>
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">[address]</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Attention: Linda Tharby</FONT></TD>
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">[cell]</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Telephone: 845-610-5561</FONT></TD>
    <TD STYLE="text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">[email]</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Email: ltharby@korumedical.com</FONT></TD>
    <TD STYLE="text-align: justify; text-underline-color: black">&nbsp;</TD></TR>
  </TABLE>
<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">All such notices, consents, requests, demands, waivers
and other communications so delivered, mailed or sent shall be deemed to have been received (i) if by personal delivery, on the day delivered,
(ii) if by certified or registered mail, on the earlier of the date of receipt or the third business day after the mailing thereof , (iii)
if by next-day or overnight mail or delivery service such as Federal Express or UPS, on the day delivered or (iv) if by fax or electronic
mail, on the day on which such fax or electronic mail was sent, provided that a copy is also sent by certified or registered mail or by
next-day or overnight mail or delivery service such as Federal Express or UPS.</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">18.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Section
409A.</U> Notwithstanding any provision to the contrary in this Agreement, no payment shall be made and no election shall be permitted
that would violate the requirements of or cause taxation under Section 409A of the Internal Revenue Code and the Treasury regulations
promulgated thereunder. Further, all provisions in this Agreement shall be interpreted in a manner consistent with Section 409A and guidance
related thereto.</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">19.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Section
280G</U>.</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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
(i) the aggregate of all amounts and benefits due to Employee under this Agreement or under any Company plan, program, agreement or arrangement,
would, if received by Employee in full and valued under Section 280G of the Code, constitute &ldquo;parachute payments&rdquo; as such
term is defined in and under Section 280G of the Code (collectively, &ldquo;<B><I>280G Benefits</I></B>&rdquo;), and if (ii) such aggregate
would, if reduced by all federal, state and local taxes applicable thereto, including the excise tax imposed pursuant to Section 4999
of the Code, be less than the amount Employee would receive, after all taxes, if Employee received aggregate 280G Benefits equal (as valued
under Section 280G of the Code) to only three times Employee&rsquo;s &ldquo;base amount&rdquo;, as defined in and under Section 280G of
the Code, less $1.00, then (iii) such cash 280G Benefits (in reverse order of maturity, to the extent that the reduction of such cash
280G Benefits can achieve the intended result) shall be reduced or eliminated to the extent necessary so that the 280G Benefits received
by Employee will not constitute parachute payments. The determinations with respect to this Section 19(a) shall be made by an independent
auditor (the &ldquo;Auditor&rdquo;) paid by the Company. The Auditor shall be the Company&rsquo;s regular independent auditor unless Employee
reasonably objects to the use of that firm, in which event the Auditor will be a nationally recognized firm chosen by the parties hereto.</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">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It
is possible that, after the determinations and selections made pursuant to Section 19(a), Employee will receive 280G Benefits that are,
in the aggregate, either more or less than the amount provided under Section 19(a) (hereafter referred to as an &ldquo;<B><I>Excess Payment</I></B>&rdquo;
or &ldquo;<B><I>Underpayment</I></B>&rdquo;, respectively). If it is established, pursuant to a final determination of a court or an Internal
Revenue</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">- 10 -</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">Service proceeding that has been finally and conclusively
resolved, that an Excess Payment has been made, Employee shall promptly repay the Excess Payment to the Company, together with interest
on the Excess Payment at the applicable federal rate (as defined in and under Section 1274(d) of the Code) from the date of Employee&rsquo;s
receipt of such Excess Payment until the date of such repayment. In the event that it is determined (x) by a court or (y) by the Auditor
upon request by any of the parties hereto, that an Underpayment has occurred, the Company shall promptly pay an amount equal to the Underpayment
to Employee, together with interest on such amount at the applicable federal rate from the date such amount would have been paid to Employee
had the provisions of Section 19(a) not been applied until the date of payment.</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">20.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Termination
of Agreement; Survival</U>. This Agreement shall terminate upon termination of Employee&rsquo;s employment as provided herein; provided,
however, that the provisions of Sections 7, 8, 9, 10, 12, 13, 14, 19 and this Section 20 shall survive termination of this Agreement.</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">21.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Counterparts.</U>
This Agreement may be executed in one or more counterparts, and by the different parties hereto in separate counterparts, each of which
when executed shall be deemed to be an original but all of which taken together shall constitute one and the same agreement.</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">22.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Electronic
Execution and Delivery.</U> The parties may execute and deliver this Agreement by facsimile, electronic mail of a .PDF or other electronic
means under which the signature of or on behalf of such party can be seen, and such execution and delivery will be considered valid, binding
and effective for all purposes.</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">23.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Entire
Agreement:</U> This Agreement, constitutes the entire agreement and supersedes all prior agreements and understandings, both written and
oral, among or between any of the parties with respect to the subject matter hereof and thereof, excluding any separate confidentiality
and/or assignment of inventions agreement Employee may have previously signed.</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: center">[signature page follows]</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">&nbsp;</P>


<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 11 -</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; text-indent: 0.5in">IN WITNESS WHEREOF, the parties
and/or his authorized representatives have executed this Employment Agreement as of the date first set forth above.</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 0 0 2.5in">COMPANY:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">KORU MEDICAL SYSTEMS, INC.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">By: <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Linda Tharby&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">Name: Linda Tharby</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">Title: President and Chief Executive Officer</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">EMPLOYEE:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Andrew
LaFrence&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in">Andrew LaFrence</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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">[Signature page to Employment Agreement]</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">&nbsp;</P>

<P STYLE="FONT: 10PT TIMES NEW ROMAN, TIMES, SERIF; MARGIN: 0; TEXT-ALIGN: CENTER">- 12 -</P>

<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%">

</DIV>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>3
<FILENAME>ex_10-2.htm
<DESCRIPTION>FORM OF NON-QUALIFIED STOCK OPTION AWARD AGREEMENT - ANDREW D. C. LAFRENCE
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<DIV STYLE="width: 6.5in">

<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 10.2</B></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>KORU MEDICAL SYSTEMS, INC.</B></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>NONQUALIFIED STOCK OPTION AWARD </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This NONQUALIFIED STOCK OPTION
AWARD (this &ldquo;<B><I>Agreement</I></B>&rdquo;), dated as of July&nbsp;15,&nbsp;2023 (the &ldquo;<B><I>Date of Grant</I></B>&rdquo;), is delivered
by KORU Medical Systems, Inc., a New York corporation (the &ldquo;<B><I>Company</I></B>&rdquo;), to Andrew LaFrence (the &ldquo;<B><I>Grantee</I></B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Compensation Committee of
the Board of Directors of the Company (the &ldquo;<B><I>Committee</I></B>&rdquo;) has decided to make a grant of a nonqualified stock
option to purchase shares of the Company&rsquo;s common stock, par value $0.01 per share (&ldquo;<B><I>Company Stock</I></B>&rdquo;) as
an inducement to Grantee&rsquo;s initial employment with the Company to encourage the Grantee to contribute materially to the growth of
the Company, thereby benefiting the Company&rsquo;s stockholders, and aligning the economic interests of the Grantee with those of the
stockholders.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">NOW, THEREFORE, the parties to
this Agreement, intending to be legally bound hereby, agree as follows:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Grant
of Option</U>. Subject to the terms and conditions set forth in this Agreement, the Company hereby grants to the Grantee a nonqualified
stock option (the &ldquo;<B><I>Option</I></B>&rdquo;) to purchase up to 300,000 shares of Common Stock (&ldquo;<B><I>Shares</I></B>&rdquo;)
at an exercise price of $____<SUP>1</SUP> per Share (the &ldquo;<B><I>Strike Price</I></B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exercisability
of Option</U>. The Option shall become exercisable on the following dates (each, a &ldquo;<B><I>Vesting Date</I></B>&rdquo;): 75,000 Shares
on the one (1) year anniversary of the Date of Grant (the &ldquo;<B><I>Vesting Commencement Date</I></B>&rdquo;) and 75,000 Shares on
each anniversary of the Date of Grant thereafter until fully vested, provided the Employee is employed by the Company on the respective
Vesting Date. Upon termination of Employee&rsquo;s employment without Cause or by the Employee for Good Reason (as defined in the employment
agreement between the Company and the Grantee) within three (3) months before or twelve (12) months after a Change of Control (as defined
below), all Shares shall immediately vest in full on the date of such termination.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Option
Term</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Option shall have a term of ten (10) years from the Date of Grant and shall terminate at the expiration of that period, unless it is terminated
at an earlier date pursuant to the provisions of this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
the Grantee&rsquo;s employment with the Company (&ldquo;<B><I>Service</I></B>&rdquo;) terminates without cause (as determined by the Committee
in its sole discretion) and for any reason other than death or disability, the then vested portion of the Option shall continue to be
exercisable until the earlier of the 90th day after the date of the Grantee&rsquo;s termination of Service or the date the Option expires
by its terms. The portion of the Option not vested as of the date of such termination of Service shall expire as of such date and shall
not be exercisable thereafter.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><SUP>1</SUP> To be determined based on the
arithmetic mean of the high and low prices of a share of Common Stock (and if the mean results in a fractional cent, rounded up to
the nearest cent), in each case as reported by the Nasdaq Capital Market on the last trading day before the Date of Grant.</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>

<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; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
the Grantee&rsquo;s Service is terminated by the Company for cause (as determined by the Committee in its sole discretion), the Option
shall expire on the date of such termination of Service, and no portion shall be exercisable thereafter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
the event of the Grantee&rsquo;s termination of Service is due to death or disability during Grantee&rsquo;s Service, the vested portion
of the Option shall continue to be exercisable until the earlier of (i) the date the Option expires by its terms and (ii) the first anniversary
of the date of such termination.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
the event of the Grantee&rsquo;s death occurs after Service termination but during the 90 day period following such termination , the
vested portion of the Option shall continue to be exercisable until the earlier of (i) the date the Option expires by its terms and (ii)
the first anniversary of the Grantee&rsquo;s death.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exercise
Procedures</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject
to the provisions of Paragraphs 2 and 3 above, the Grantee may exercise part or all of the exercisable Option by giving the Company written
notice to exercise in the manner provided in this Agreement, specifying the number of Shares as to which the Option is to be exercised
and tendering payment for such Shares. The Grantee shall pay an amount equal to the Strike Price multiplied by the number of Shares as
to which the Option is to be exercised (the &ldquo;<B><I>Exercise Price</I></B>&rdquo;) (i) by certified or official bank check (or the
equivalent thereof acceptable to the Company); (ii) by delivery of shares of Common Stock acquired at least six months prior to the option
exercise date and having a Fair Market Value (as determined as of the exercise date) equal to all or part of the Exercise Price and a
certified or official bank check (or the equivalent thereof acceptable to the Company) for any remaining portion of the Exercise Price;
or (iii) with approval of the Committee, which shall not be unreasonably withheld, by &ldquo;net exercise&rdquo;, as a result of which
the Grantee will receive (X) the number of Shares as to which the Option is to be exercised less (Y) such number of shares of Common Stock
as is equal to (I) the aggregate Exercise Price for the portion of the Option being exercised divided by (II) the fair market value on
the date of exercise. &ldquo;<B><I>Fair Market Value</I></B>&rdquo; of a share of Common Stock means (i) if the Common Stock principally
trades on a national securities exchange other than the Nasdaq Capital Market, the closing sale price of a share of Common Stock, and
(ii) if the Common Stock principally trades on the Nasdaq Capital Market or an over-the counter marketplace, the arithmetic mean of the
high and low prices of a share of Common Stock (and if the mean results in a fractional cent, rounded up to the nearest cent), in each
case as reported on the last trading day before the option exercise date, provided that such quotations shall have been made within the
ten (10) business days preceding the applicable option exercise date. In the event shares of Common Stock are not so traded at the time
a determination of their value is required to be made hereunder, the determination of their Fair Market Value shall be made by the Committee
in such manner as it deems appropriate provided such manner is consistent with Treasury Regulation Section 1.409A-1(b)(5)(iv).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company&rsquo;s obligation to deliver Shares upon exercise of the Option shall be subject to all applicable laws, rules and regulations
and also to such approvals by governmental agencies as may be deemed appropriate by the Committee, including such actions as Company counsel
shall deem necessary or appropriate to comply with relevant securities laws and regulations. The Company may require that the Grantee
(or other person</P>

<P STYLE="font: 12pt 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">- 2 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></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">having the right to exercise the Option) represent
that the Grantee (or such other person) is purchasing Shares for his/her own account and not with a view to or for sale in connection
with any distribution of the Shares, or such other representation as the Committee deems appropriate.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
obligations of the Company under this Agreement shall be subject to the rights of the Company as provided in this Agreement to withhold
amounts required to be withheld for any taxes, if applicable. Subject to Committee approval, the Grantee may elect to satisfy any tax
withholding obligation of the Company with respect to the Option by having Shares withheld from delivery having a value equal to the amount
of the tax withheld. The election must be in a form and manner prescribed by the Committee and shall be subject to the prior approval
of the Committee.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Restrictions
on Exercise</U>. Except as the Committee may otherwise authorize in its sole discretion, in writing, only the Grantee may exercise the
Option during the Grantee&rsquo;s lifetime and, after the Grantee&rsquo;s death, the Option shall be exercisable (subject to the limitations
specified in this Agreement) solely by the legal representatives of the Grantee, or by the person who acquires the right to exercise the
Option by will or by the laws of descent and distribution, to the extent that the Option is exercisable pursuant to this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36.2pt">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Adjustments
in Authorized Shares and Awards; Corporate Transaction, Liquidation or Dissolution</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36.2pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Adjustment
in Authorized Shares and Awards</U>. In the event that the Committee determines that any dividend or other distribution (whether in the
form of cash, shares of Common Stock, or other property), recapitalization, forward or reverse stock split, subdivision, consolidation
or reduction of capital, reorganization, merger, consolidation, scheme of arrangement, split-up, spin-off or combination involving the
Company or repurchase or exchange of shares or other securities of the Company or other rights to purchase shares or other securities
of the Company, or other similar corporate transaction or event affects the Shares such that any adjustment is determined by the Committee
to be appropriate in order to prevent dilution or enlargement of the benefits or potential benefits intended to be made available under
this Agreement, then the Committee shall, in such manner as it may deem equitable, adjust any or all of (i)&nbsp;the number and type of
Shares (or other securities or property) subject to the Option, (ii)&nbsp;the Strike Price with respect to the Option or, if deemed appropriate,
make provision for a cash payment to the Grantee, and (iii)&nbsp;the number and kind of Shares underlying the Option. Notwithstanding
the foregoing, no such adjustment shall be authorized to the extent that such adjustment would cause the Option to violate Section&nbsp;424(a)
of the Internal Revenue Code of 1986, as amended from time to time (the &ldquo;<B><I>Code</I></B>&rdquo;) or otherwise subject (in the
determination of the Committee) any Grantee to taxation under Section&nbsp;409A of the Code; and <I>provided further</I> that the number
of Shares subject to the Option shall always be a whole number.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Change
of Control</U>. In the event of (i) the acquisition by any person or group, other than the Company, of 50% or more of the voting stock
of the Company; (ii) the consummation of a merger, consolidation or reorganization, the result of which is that the shareholders of the
Company immediately prior to the merger, consolidation or reorganization do not own and control immediately after the merger, consolidation
or reorganization at least 50% of the value of the outstanding equity and combined voting power of the then outstanding voting securities
of the Company entitled to vote generally in the</P>

<P STYLE="font: 12pt 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: 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">election of directors of the Board; or (C) a sale,
exclusive license or other disposition (in one transaction or a series of related transactions) of all or substantially all of the Company&rsquo;s
assets (each, a &ldquo;<B><I>Change of Control</I></B>&rdquo;), unless the Option is assumed by the surviving company in the Change of
Control (the &ldquo;<B><I>Surviving Company</I></B>&rdquo;) or replaced with an equivalent award granted by the Surviving Company in substitution
for the Option (including, without limitation, provision for accelerated vesting as provided in Section 2 above), the Option shall be
immediately exercisable and vested in full as of the date immediately prior to the date of the consummation of the Change of Control.
Any Award or portions thereof which are neither assumed or continued by the Surviving Company in connection with the Change of Control
nor exercised as of the time of consummation of the Change of Control shall terminate and cease to be outstanding effective as of the
time of consummation of the Change of Control.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Liquidation
or Dissolution of the Company</U>. In the event of the proposed dissolution or liquidation of the Company, the Option will terminate immediately
prior to the consummation of such proposed action, unless otherwise provided by the Committee. Additionally, the Committee may, in the
exercise of its sole discretion, cause the Option to be vested and non-forfeitable and cause any conditions on the Option to lapse, as
to all or any part of the Option, including Shares as to which the Option would not otherwise be exercisable or non-forfeitable and allow
the Grantee to exercise the Option within a reasonable period prior to the consummation of such proposed action. Any portion of the Option
that remains unexercised upon consummation of such proposed action shall be cancelled.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Deferred
Compensation</U>. Notwithstanding the forgoing provisions of this Section 6, if the Option constitutes deferred compensation within the
meaning of Code Section&nbsp;409A, no payment or settlement of the Option shall be made pursuant to Section&nbsp;4.2(b) or (c), unless
the Corporate Transaction or the dissolution or liquidation of the Company, as applicable, constitutes a change in ownership of the Company
or a substantial portion of its assets within the meaning of Treasury Regulation Section 1.409A-3(i)(5) or (vii), or change in effective
control of the Company within the meaning of Treasury Regulation Section 1.409A(3)(i)(5)(vi)..</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Required
Withholding</U>. The Committee in its sole discretion may provide for when taxes are to be withheld in connection with the Option (the
&ldquo;<B><I>Tax Date</I></B>&rdquo;). The Grantee may elect to make payment for the withholding of federal, state and local taxes, including
Social Security and Medicare (&ldquo;<B><I>FICA</I></B>&rdquo;) taxes by one or a combination of the following methods:</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 0.75in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;payment
of an amount in cash equal to the amount to be withheld;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;delivering
part or all of the amount to be withheld in the form of Common Stock valued at its Fair Market Value on the Tax Date;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;requesting
the Company to withhold from those Shares that would otherwise be received pursuant to the Option, a number of Shares having a Fair Market
Value on the Tax Date equal to the amount to be withheld; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: 0.5in">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;withholding
from any compensation otherwise due to the Grantee.</P>

<P STYLE="font: 12pt 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">- 4 -</P>


<HR ALIGN="CENTER" NOSHADE SIZE="2" STYLE="WIDTH: 100%"><P STYLE="BREAK-BEFORE: ALWAYS"></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; text-indent: 36.2pt">The Committee in its sole discretion
may provide that the maximum amount of such tax withholding shall not exceed the minimum amount of taxes, including FICA taxes, required
to be withheld under federal, state and local law. An election by Grantee under this subsection is irrevocable. Any fractional share amount
and any additional withholding not paid by the withholding or surrender of Shares must be paid in cash. If no timely election is made,
the Grantee must deliver cash to satisfy all tax withholding requirements.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Interpretation</U>.
The Committee shall have the discretionary authority to interpret and construe the Option pursuant to the terms of this Agreement, and
the Committee&rsquo;s decisions shall be conclusive as to any questions arising hereunder.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Restrictions
on Sale or Transfer of Shares</U>. The Grantee agrees that he shall not sell, transfer, pledge, donate, assign, mortgage, hypothecate
or otherwise encumber the Shares underlying the Option unless the Shares are registered under the Securities Act of 1933, as amended (the
&ldquo;<B><I>Securities Act</I></B>&rdquo;), or the Company is given an opinion of counsel reasonably acceptable to the Company that such
registration is not required under the Securities Act.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Employment or Other Rights</U>. The grant of the Option shall not confer upon the Grantee any right to be retained by or in the service
of the Company and shall not interfere in any way with the right of the Company to terminate the Grantee&rsquo;s Service at any time.
The right of the Company to terminate at will the Grantee&rsquo;s Service at any time for any reason is specifically reserved.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Stockholder Rights</U>. Neither the Grantee, nor any person entitled to exercise the Option, shall have any of the rights and privileges
of a stockholder with respect to the Shares subject to the Option, until certificates or book entries for Shares have been issued upon
the exercise of the Option.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Assignment
and Transfers</U>. Except as the Committee may otherwise authorize in its sole discretion, in writing, the Option and the rights and interests
of the Grantee under this Agreement may not be sold, assigned, encumbered or otherwise transferred except, in the event of the death of
the Grantee, by will or by the laws of descent and distribution. Nothing herein shall be construed as requiring the Committee to honor
a domestic relations order except to the extent required under applicable law. In the event of any attempt by the Grantee to alienate,
assign, pledge, hypothecate, or otherwise dispose of the Option or any right hereunder, except as provided for in this Agreement, or in
the event of the levy or any attachment, execution or similar process upon the rights or interests hereby conferred, the Company may terminate
the Option by notice to the Grantee, and the Option and all rights hereunder shall thereupon become null and void. The rights and protections
of the Company hereunder shall extend to any successors or assigns of the Company and to the Company&rsquo;s parents, subsidiaries, and
affiliates. This Agreement may be assigned by the Company without the Grantee&rsquo;s consent.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Applicable
Law</U>. The validity, construction, interpretation and effect of this instrument shall be governed by and construed in accordance with
the laws of the State of Delaware, without giving effect to the conflicts of laws provisions thereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">14.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Notice</U>.
Any notice to the Company provided for in this instrument shall be addressed to the Company in care of the Chief Executive Officer at
the headquarters of the</P>

<P STYLE="font: 12pt 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>

<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">Company, and any notice to the Grantee shall be addressed
to such Grantee at the current address shown on the payroll of the Company, or to such other address as the Grantee may designate to the
Company in writing. Any notice shall be delivered by hand, or enclosed in a properly sealed envelope addressed as stated above, registered
and deposited, postage prepaid, in a post office regularly maintained by the United States Postal Service.</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: center"><I>[SIGNATURE PAGE FOLLOWS]</I></P>

<P STYLE="font: 12pt 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>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF, the Company
has caused its duly authorized officer to execute this Agreement, and the Grantee has executed this Agreement, effective as of the Date
of Grant.</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 0 0 3in">KORU Medical Systems, Inc.</P>

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

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">By: _________________________________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Name:&nbsp;&nbsp;Linda Tharby&#9;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in">Title:&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</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">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">I hereby accept the Option described in this Agreement, and I agree to
be bound by the terms of this Agreement. I hereby further agree that all of the decisions and determinations of the Committee shall be
final and binding.</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">&nbsp;</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-indent: 3in">Grantee: _____________________________</P>

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

<P STYLE="font: 12pt 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>

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<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>4
<FILENAME>ex_99-1.htm
<DESCRIPTION>PRESS RELEASE DATED JUNE 27, 2023
<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>EXHIBIT 99.1</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="koru_logo.jpg" ALT=""></P>

<P STYLE="font: 10pt 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: center"><B><U>KORU
MEDICAL SYSTEMS, INC. NAMES ANDREW LAFRENCE AS CHIEF FINANCIAL OFFICER</U></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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>MAHWAH, NJ &ndash; June 27, 2023 &ndash; KORU Medical
Systems, Inc. (NASDAQ: KRMD) (&ldquo;KORU Medical&rdquo; or the &ldquo;Company&rdquo;),</B> a leading medical technology company focused on
the development, manufacturing, and commercialization of innovative and easy-to-use specialty subcutaneous infusion solutions that improve
quality of life for patients, today announced the appointment of Andrew D. C. LaFrence as its Chief Financial Officer, effective July
10, 2023.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0">Andy LaFrence joins KORU Medical bringing over 39 years of finance and
accounting experience, including a track record of successfully executing and influencing growth-oriented business and M&amp;A strategies,
scaling businesses, developing and managing a global team of finance and accounting professionals, as well as leadership in tax, risk
management and information technology. He joins the Company from Vyant Bio, Inc, an innovative biotechnology company reinventing drug
discovery for complex neurodevelopmental and neurodegenerative disorders, where he served as CFO from 2021 to 2023. Prior to that Andy
held CFO roles at Surmodics, Inc. (NASDAQ: SRDX) and several biotech and drug development companies. Andy spent the first 26 years of
his professional career at KPMG where he led the Minneapolis office Life Sciences practice for over 10 years. Andy is a CPA with a BS
in Accounting from Illinois State University.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0">&ldquo;I am incredibly excited to
have Andy join KORU Medical as we continue scaling our business and driving towards our Vision 2026 strategy. Andy&rsquo;s deep experience in
medical devices and biopharmaceuticals will provide an immediate impact as he is an exceptionally talented professional with a proven
track record of leading companies through multiple phases of growth,&rdquo; said Linda Tharby, KORU Medical&rsquo;s President and CEO. &ldquo;As
CFO, Andy will partner with our team to advance our strategic plan and implement processes and financial systems to support our continued
growth. I especially want to thank Tom Adams for his many contributions in the interim CFO role. Tom&rsquo;s leadership and dedication
to KORU Medical helped us to advance several key initiatives and milestones. I look forward to Tom&rsquo;s continued contributions in
his role as Vice President, Financial Planning and Analysis.&rdquo;</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. LaFrence added, &ldquo;KORU Medical
is a leader in the home subcutaneous infusion market, a growing global market. As the Company looks ahead toward growth on a global scale,
I am excited to leverage my background to help KORU Medical achieve its fullest potential. I look forward to working with Linda and the
KORU Medical team to support driving our Vision 2026 growth strategy and continuing to drive shareholder value.&rdquo;</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0">In connection with the commencement of his employment, Mr. LaFrence will
be awarded an inducement grant of an option to purchase 300,000 shares of the Company&rsquo;s common stock at an exercise price equal
to the arithmetic mean of the high and low prices of a share of common stock per share of the Company&rsquo;s common stock on the day
before the grant date, July 15, 2023. Such option is subject to a four-year vesting schedule with 25% of the shares vesting on the first
anniversary of the grant date and the remaining shares vesting in equal annual installments on the subsequent three anniversaries. The
Compensation Committee of the Company&rsquo;s Board of Directors approved the award as an inducement material to Mr. LaFrence&rsquo;s
employment in accordance with Nasdaq Listing Rule 5635(c)(4).</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0"><B>About KORU Medical Systems</B></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0">KORU Medical Systems develops, manufactures, and commercializes innovative
and easy-to-use subcutaneous drug delivery systems that improve quality of life for patients around the world. The FREEDOM Syringe Infusion
System currently includes the FREEDOM60&reg; and FreedomEdge&reg; Syringe Infusion Drivers, Precision Flow Rate Tubing&trade; and HIgH-Flo
Subcutaneous Safety Needle Sets&trade;. These devices are used for infusions administered in the home and alternate care settings. For
more information, please visit www.korumedical.com.</P>

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

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

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0">347-620-7010</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0">investor@korumedical.com</P>

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

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end
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<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>6
<FILENAME>krmd-20230622.xsd
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<TEXT>
<XBRL>
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</XBRL>
</TEXT>
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>7
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<TEXT>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>8
<FILENAME>krmd-20230622_pre.xml
<DESCRIPTION>INLINE XBRL PRESENTATION FILE
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</head>
<body>
<span style="display: none;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140198371144256">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Jun. 22, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jun. 22,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">0-12305<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">KORU Medical Systems, Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000704440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">13-3044880<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">100 Corporate Drive<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Mahwah<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NJ<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">07430<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">845<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">469-2042<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">common stock, $0.01 par value<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">KRMD<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td>dei:fileNumberItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
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<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
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<tr>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
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<td>dei:tradingSymbolItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
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<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
