<SEC-DOCUMENT>0001019056-19-000538.txt : 20191120
<SEC-HEADER>0001019056-19-000538.hdr.sgml : 20191120
<ACCEPTANCE-DATETIME>20191007173923
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001019056-19-000538
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20191007

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Modular Medical, Inc.
		CENTRAL INDEX KEY:			0001074871
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				870620495
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800 WEST VALLEY PARKWAY
		STREET 2:		SUITE 203
		CITY:			ESCONDIDO
		STATE:			CA
		ZIP:			92025
		BUSINESS PHONE:		949-370-9062

	MAIL ADDRESS:	
		STREET 1:		800 WEST VALLEY PARKWAY
		STREET 2:		SUITE 203
		CITY:			ESCONDIDO
		STATE:			CA
		ZIP:			92025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEAR LAKE RECREATION INC
		DATE OF NAME CHANGE:	19981208
</SEC-HEADER>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

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    <TD COLSPAN="3" NOWRAP>October 7, 2019</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>VIA EDGAR</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">Securities and
Exchange Commission</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">Division of
Corporation Finance</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">100 F Street,
N.E.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"><FONT STYLE="font-size: 10pt">Attn: Thomas Jones</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 94.3pt; text-align: justify; text-indent: -94.3pt"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#9;</FONT></P>

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<TD STYLE="font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-size: 10pt">Re:&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Modular
                                         Medical, Inc.</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 94.3pt; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Amendment
                                         No.1 to Registration Statement on Form S-1</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 94.3pt; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Filed
                                         on September 9, 2019</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 94.3pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><U>File
                                         No. 333-232377&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 94.5pt; text-align: justify; text-indent: -94.5pt"><FONT STYLE="font-size: 10pt">Dear
Mr. Jones:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Modular
Medical, Inc. (the &ldquo;<U>Company</U>&rdquo;) hereby submits this letter in response to comments from the Staff (the &ldquo;<U>Staff</U>&rdquo;)
of the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) set forth in its letter dated September 26, 2019
(the &ldquo;<U>Comment Letter</U>&rdquo;) relating to the above-referenced Amendment No.1 to Registration Statement on Form S-1
September 9, 2019 (the &ldquo;<U>Registration Statement</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Set
forth below in bold are the Staff&rsquo;s comments from the Comment Letter. For your convenience, each of the numbered paragraphs
below corresponds to the numbered comment in the Comment Letter and includes the caption used in the Comment Letter. Immediately
following each comment is the Company&rsquo;s response to that comment. Defined terms used but not otherwise defined herein have
the meanings ascribed to such terms in the Registration Statement.</FONT><FONT STYLE="font-size: 10pt">&#9;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Cover
Page</U></B></FONT></P>

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<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>1.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>We
                                         note that you revised the disclosure on the prospectus cover page&nbsp;to&nbsp;disclose
                                         the fixed price at which the securities will be sold in this offering in response to
                                         prior comment 1. Please also&nbsp;make corresponding changes elsewhere in the prospectus,
                                         such as in the Plan of Distribution and Determination of Offering Price sections. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-size: 10pt">To
comply with the Staff&rsquo;s request, the Company has added appropriate corresponding disclosure in the &ldquo;Plan of Distribution&rdquo;
and &ldquo;Determination of Offering Price&rdquo; sections of the prospectus. Please note such disclosure was previously made
to the Cover Page and in the &ldquo;Risk Factor&rdquo; section of the prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #2F5496; text-indent: 0"><FONT STYLE="font-size: 10pt"><I>800
West Valley Parkway, Suite 203, Escondido, CA 92025 - 760.392.1343 &ndash; modular-medical.com</I></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Overview,
page 2</U></B></FONT></P>

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<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>2.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>We
                                         note your new disclosure in the penultimate paragraph on page 2&nbsp;that the prospectus
                                         contains information from a study commissioned by you and conducted by your consultant.&nbsp;
                                         Please file as an exhibit the consent of the consultant.&nbsp; Also file the consent
                                         of the consultant whose opinion you cite on page 32.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt">With
respect to the consents requested by the Staff, the Company respectfully submits that neither (i) Kirk Brote Consulting, Inc.
(f/k/a Kinetic Innovations, Inc.) (&ldquo;<U>Kirk Brote</U>&rdquo;), who as set forth in the prospectus was the third party provider
of the study referenced by the Staff, nor (ii) Susan Finneran (the &ldquo;<U>Company&rsquo;s FDA Regulatory Consultant</U>&rdquo;),
are &ldquo;experts&rdquo; under Rule 436 (&ldquo;<U>Rule 436</U>&rdquo;) of the Securities Act of 1933, as amended (the &ldquo;<U>Securities
Act</U>&rdquo;). Rule 436 requires that a consent be filed if any portion of a report or opinion of an expert is quoted or summarized
as such in a registration statement. Section 7 of the Securities Act (&ldquo;<U>Section 7</U>&rdquo;), provides that an expert
is &ldquo;any accountant, engineer, or appraiser, or any person whose profession gives authority to a statement made by him.&rdquo;
The Company respectfully submits that Kirk Brote as the third party provider of the above study and the Company&rsquo;s FDA Regulatory
Consultant are not among the class of persons subject to Section 7 and Rule 436 as &ldquo;experts,&rdquo; unless the Company expressly
identifies such providers as experts or the statements are purported to be made on the authority of such providers as &ldquo;experts.&rdquo;
Accordingly, the Company believes that Kirk Brote and the Company&rsquo;s FDA Regulatory Consultant are not and should not be
considered &ldquo;experts&rdquo; within the meaning of the federal securities laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt">In
addition, the Company notes that the consent requirements of Rule 436 are directed at circumstances in which an issuer has engaged
a third party expert or counsel to prepare a valuation, opinion or other report specifically for use in connection with a registration
statement. Neither the study prepared by Kirk Brote quoted in the prospectus nor the view expressed by the Company&rsquo;s Regulatory
Consultant as stated in the prospectus, was prepared/given in connection with the Registration Statement. As a result of the foregoing,
the Company respectfully submits that these third party providers are not experts for purposes of Rule 436, and thus, consents
of such parties are not required to be filed as exhibits.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt">The
Company notes that Ms. Finneran was retained in her individual capacity (and not as a principal of Regulatory Compliance Experts,
Inc.) pursuant to the Company&rsquo;s standard consultant contract and that she did not render a written opinion. The &ldquo;scope
of work&rdquo; set forth in that contract relates specifically to preparing the submission for FDA clearance and such contract
does not identify Ms. Finneran as an engineer or other professional within the meaning of Rule 436. The Company has made the appropriate
clarifying revisions on pages 3 and 32 of the prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #2F5496; text-indent: 0"><FONT STYLE="font-size: 10pt"><I>800
West Valley Parkway, Suite 203, Escondido, CA 92025 - 760.392.1343 &ndash; modular-medical.com</I></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Pre-commercialization
Steps, page 3</U></B></FONT></P>

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<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>3.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>We
                                         note the last deletion that you mention in your response to prior comment 12; however,
                                         if your proposed product requires modification for&nbsp;the reasons stated in the deleted
                                         disclosure, it is unclear why you do not mention those modifications in disclosure like
                                         on page 3.&nbsp; Please revise or advise.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify"><FONT STYLE="font-size: 10pt">In
response to the Staff&rsquo;s Comment No. 12, the Company revised the &ldquo;Our Business&rdquo; section of the prospectus contained
in Amendment No.1 to the Registration Statement to delete the following sentence:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&ldquo;We
believe such prototype will need to be modified to provide the safety features required to meet today&rsquo;s standards and manufacturing
considerations and to restrain costs.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">The
Company&rsquo;s original expectation, reflected on page 29 of the Registration Statement (filed on June 27, 2019), that its product
would be subject to pre-market approval by the FDA (&ldquo;PMA&rdquo;) and would require modifications to meet safety standards,
was based on the fact that the Company was once considering constructing its product in such a way that insulin was to be inserted
in the pump&rsquo;s cartridge. As the Company is no longer considering constructing its pump in that manner, the Company expects
to be subject to the more streamlined 510(k) process, which typically does not involve the clinical trials associated with PMA.
Generally, gaining 510(k) clearance turns on demonstrating that the subject product is &ldquo;substantially equivalent,&rdquo;
in terms of safety and effectiveness, to a previously cleared 510(k) device. As the Company expects to be subject to 510(k) clearance
and to demonstrate its insulin pump&rsquo;s substantial equivalence to a previously cleared product, the Company does not anticipate
making further modifications to its pump with regard to safety features or manufacturing considerations. Consequently, the Company
believes that the above language is no longer appropriate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>The
Offering, page 5</U></B></FONT></P>

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<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>4.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Please
                                         supplementally provide us with copies of all written communications, as defined in Rule
                                         405 under the Securities Act, that you, or anyone authorized to do so on your behalf,
                                         present to potential investors in reliance on Section 5(d) of the Securities Act, whether
                                         or not they retain copies of the communications.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-size: 10pt">The
Company acknowledges the Staff&rsquo;s comment and advises the Staff that, to date, neither the Company nor anyone authorized
on the Company&rsquo;s behalf, has presented any written communications to potential investors in reliance on Section 5(d) of
the Securities Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #2F5496; text-indent: 0"><FONT STYLE="font-size: 10pt"><I>800
West Valley Parkway, Suite 203, Escondido, CA 92025 - 760.392.1343 &ndash; modular-medical.com</I></FONT></P>

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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Risk
Factors, page 7</U></B></FONT></P>

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<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>5.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>We
                                         note your response to prior comment 8. If you are required to hold annual meeting and
                                         do not hold such meetings, please include appropriate risk factors.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">In response
to the Staff&rsquo;s comment, the Company has added the following to the &ldquo;Risk Factors&rdquo; section of the Registration
Statement:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt"><B><I>&ldquo;We
have not held regular annual meetings of stockholders in the past, and, if we are required by the Nevada District Court to hold
an annual meeting pursuant to Nevada Revised Statutes &sect;78.345(1), it could result in the unanticipated expenditure of funds,
time and other Company resources.</I></B> Section 2.09 of our Amended Bylaws provides that an annual meeting of stockholders shall
be held each year on a date and at a time designated by our board of directors. Section 78.345(1) of the Nevada Revised Statutes
provides that, if there is a failure to hold the annual meeting for a period of 18 months after the last election of directors,
stockholders owning at least 15% of the voting power of the outstanding common stock may apply to the Nevada district court to
order the election of directors. We have not held regular annual meetings of stockholders because approximately 78.52% of our
voting stock is owned by our largest stockholders, thereby making it easy to obtain written consent in lieu of a meeting when
necessary. In addition, Mr. DiPerna and Manchester, collectively, have the right to appoint 4 out of a maximum of 5 directors
that can serve on our board. Moreover, handling matters by written consent allows us to save on financial and administrative resources
required to prepare for and hold such annual meetings. To our knowledge, no stockholder or director has requested our management
to hold such an annual meeting and no stockholder or director has applied to the Nevada district court seeking an order directing
us to hold such annual meeting of stockholders. However, if one or more stockholders or directors were to apply to the Nevada
district court seeking such an order, and, if the Nevada district court were to order an annual meeting before we were prepared
to hold one, the preparation for an annual meeting of stockholders and the meeting itself could result in the unanticipated expenditure
of funds, time, and other Company resources.&rdquo;</FONT></P>

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<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>6.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Please
                                         expand your response to&nbsp;prior comment 9 to provide us your analysis of the significance
                                         of any risk that your officer might have conflicts due to fiduciary duties to multiple
                                         entities.&nbsp; For example, would conflicts exist when evaluating a potential acquisition?</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-size: 10pt">The
Company respectfully submits that Mr. DiPerna&rsquo;s involvement with the three entities discussed in our response to Staff Comment
No. 9 does not involve any material or significant risk of conflicts due to fiduciary duties (of loyalty, care or otherwise) owed
to multiple companies. The Company&rsquo;s position is based on the fact that the specific lines of businesses in which such entities
are engaged are substantially different from the lines of business in which the Company is engaged, their current level of activity
and the time which Mr. DiPerna devotes to such entities. First, although Cardiac had once pursued the development of a low cost
heart monitor, none of Cardiac, FCP or PFIP is engaged in the production or commercialization of a medical product similar to
the Company&rsquo;s prototype insulin pump. Second, Mr. DiPerna is no longer CEO and is now just a board member of Cardiac, the
activities of FCP are nearly dormant given the suspension of his consulting activities and PFIP currently has no operations other
than managing patent applications (none of which have or intended to be owned/licensed or otherwise used by the Company) and is
expected to be wound down by the end of 2019. Third, in the aggregate, Mr. DiPerna devotes less than three hours per month to
the affairs of Cardiac, FCP and PFIP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #2F5496; text-indent: 0"><FONT STYLE="font-size: 10pt"><I>800
West Valley Parkway, Suite 203, Escondido, CA 92025 - 760.392.1343 &ndash; modular-medical.com</I></FONT></P>

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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0; font: 10pt Times New Roman, Times, Serif"><IMG SRC="modularcorresp001.jpg" ALT="(LOGO)"></P>

<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify"><FONT STYLE="font-size: 10pt">For
similar reasons, if Mr. DiPerna were evaluating a potential acquisition candidate for the Company or considering a purchase proposal
for the stock or substantially all the assets of the Company and/or contemplating any such or similar situation or transaction,
the Company believes that his limited involvement with Cardiac, FCP and PFIP and the lack of cross-over operations of such entities
and the Company would not cause a conflict. Moreover, because of the modest capitalization and waning activities of Cardiac, FCP
and PFIP, it is highly unlikely that any of them would ever seek to acquire another company and, even if one of them had such
an objective, because the specific lines of business in which such entities are engaged are substantially different from those
in which the Company is engaged, it is highly unlikely that the target would be an entity that the Company would be interested
in acquiring. Likewise, because of the declining activity and limited future duration of Cardiac, FCP and PFIP, it is a highly
remote possibility that any of such entities would be the subject of an acquisition proposal which could result in a conflict
on the part of Mr. DiPerna.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Operating
Expenses, page 37</U></B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>7.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>We
                                         note your response to prior comment 15.&nbsp; Please tell us with specificity&nbsp;where
                                         you revised the disclosure to clarify the nature of the consulting services mentioned
                                         in the second sentence of this section.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt">In
response to the Staff&rsquo;s request in Comment No.15, the Company had modified the &ldquo;Management&rsquo;s Discussion and
Analysis of Financial Condition and Results of Operations&mdash;Operating Expenses &rdquo; section of Amendment No.1 to the Registration
Statement to clarify the nature of the consulting services mentioned in that section and to clarify what was meant by &ldquo;increasing
outside expenses.&rdquo; This modified language appears, for the period ended June 30, 2019, in the third paragraph on page 36
and, for the fiscal year ended March 31, 2019, in the fourth to last full paragraph on page 37. The two paragraphs provide
as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt">&ldquo;For
the three months ended June 30, 2019, research and development expenses increased by 418.3% to $703,783 as compared with $135,789
for the quarter ended June 30, 2018. The increase in research and development expenses is primarily due to increased engineering
headcount and increasing outside expenses necessary to the design and development of our innovative insulin pump. By &ldquo;increasing
outside expenses,&rdquo; we mean that, as we continue to implement product design enhancements and progress along the path to
FDA clearance, these expenses will escalate.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt">&ldquo;During
the fiscal year ended March 31, 2019, research and development expenses increased by 466% to $1,882,345 as compared with $332,642
for the prior fiscal year. The increase in research and development expenses is primarily due to increased engineering headcount
and increasing outside expenses necessary to the design and development of our innovative insulin pump. By &ldquo;increasing outside
expenses,&rdquo; we mean that, as we continue to implement product design enhancements and progress along the path to FDA clearance,
these expenses will escalate.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #2F5496; text-indent: 0"><FONT STYLE="font-size: 10pt"><I>800
West Valley Parkway, Suite 203, Escondido, CA 92025 - 760.392.1343 &ndash; modular-medical.com</I></FONT></P>

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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0; font: 10pt Times New Roman, Times, Serif"><IMG SRC="modularcorresp001.jpg" ALT="(LOGO)"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Executive
Compensation, page 43</U></B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>8.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Please
                                         reconcile the information in footnote (2) to your summary compensation table with the
                                         amount included in the Option Awards column of the table.&nbsp; Ensure that the amount
                                         included in the table is computed as required by Regulation S-K Item 402(n)(2)(vi).</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt">In
response to the Staff&rsquo;s comment, the Company has revised the summary compensation table and accompanying footnotes presented
on page 44 of the prospectus to satisfy the requirements of Regulation S-K Item 402(n)(2)(vi).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Note
1 - Organization and Summary of Significant Accounting Policies Earnings Per Share (&ldquo;EPS&rdquo;), page F-9</U></B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>9.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>We
                                         note your response to prior&nbsp;comment 25.&nbsp; The revision does not quantify the
                                         amount of securities that could potentially dilute basic EPS in the future as required
                                         by ASC 260- 10-50-1(c).&nbsp; Please revise to include this information.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt">In
response to the Staff&rsquo;s comment, the Company has added the required disclosure to quantify the amount of securities that
could potentially dilute basic EPS in the future as required by ASC 260-10-50-1(c). Currently, the only potentially dilutive securities
are stock options granted to the Company&rsquo;s employees, directors and consultants. The Company will also include this disclosure
in the financial statements in future filings. Set forth below is the disclosure that the Company will include on pages F-9
and F-21:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 12pt 1.5in; text-align: justify"><FONT STYLE="font-size: 10pt">&ldquo;For
the year ended March 31, 2019, the Company excluded 1,529,908 options to purchase common stock from the computation of
diluted net loss per share, as their inclusion would be anti-dilutive.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 12pt 1.5in; text-align: justify"><FONT STYLE="font-size: 10pt">For
the three months ended June 30, 2019, the Company excluded 1,552,594 options to purchase common stock from the computation
of diluted net loss per share, as their inclusion would be anti-dilutive.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Note
5 - Stockholders&rsquo; Equity</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>2017
Equity Incentive Plan, page F-12</U></B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>10.</B></FONT></TD><TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>We
                                         note your revisions in response to prior comment 26 do&nbsp;not address all of the disclosures
                                         required by ASC 718-10-50-2(c) through (e).&nbsp; Please revise to provide this information.&nbsp;
                                         Refer to the example in ASC 718-10-55-136.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 1in; text-align: justify"><FONT STYLE="font-size: 10pt">The
Company acknowledges that the disclosures presented in Note 5 to the 2018 Form 10-K did not include all of the disclosures required
by ASC 718-10-50-2(c) through (e). The Company has revised the disclosures in Note 5 to both its 2018 Form 10-K and Form 10-Q
for the quarter ended June 30, 2019. The Company will also include the disclosures required by ASC 718 in the financial statements
included in future filings. In response to the Staff&rsquo;s comment, the Company has included the disclosures required by ASC
718 on pages F-12-13 and F-24-25 of the prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #2F5496; text-indent: 0"><FONT STYLE="font-size: 10pt"><I>800
West Valley Parkway, Suite 203, Escondido, CA 92025 - 760.392.1343 &ndash; modular-medical.com</I></FONT></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0; font: 10pt Times New Roman, Times, Serif"><IMG SRC="modularcorresp001.jpg" ALT="(LOGO)"></P>

<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Please
contact either me or our outside counsel copied hereon, Lawrence Nusbaum and Howard Mulligan of Gusrae Kaplan Nusbaum PLLC, at
212-269-1400, with any questions that you may have.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">The
Company hereby respectfully submits this letter as of the date first above written.</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 50%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 30%; text-align: left; padding: 0; text-indent: 0">Very truly yours,</TD>
    <TD NOWRAP STYLE="width: 20%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD NOWRAP>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left; padding-top: 0; padding-right: 0; border-bottom: Black 1pt solid; padding-left: 0; text-indent: 0">/s/ Paul DiPerna</TD>
    <TD NOWRAP STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left; text-indent: 0; padding: 0">Paul DiPerna</TD>
    <TD NOWRAP>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left; padding: 0; text-indent: 0">Chairman, Chief Executive Officer, <BR>
Chief Financial Officer, Secretary and Treasurer</TD>
    <TD NOWRAP>&nbsp;</TD></TR>
</TABLE>


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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="width: 1%">CC: &nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="width: 99%">Lawrence G. Nusbaum, Esq.</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD>
    <TD NOWRAP>Howard F. Mulligan, Esq.</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #2F5496">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: #2F5496"><FONT STYLE="font-size: 10pt"><I>800
West Valley Parkway, Suite 203, Escondido, CA 92025 - 760.392.1343 &ndash; modular-medical.com</I></FONT></P>

    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 2pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
