<SEC-DOCUMENT>0001513162-15-000284.txt : 20150522
<SEC-HEADER>0001513162-15-000284.hdr.sgml : 20150522
<ACCEPTANCE-DATETIME>20150522150933
ACCESSION NUMBER:		0001513162-15-000284
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20150522
DATE AS OF CHANGE:		20150522
EFFECTIVENESS DATE:		20150522

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIOMERICA INC
		CENTRAL INDEX KEY:			0000073290
		STANDARD INDUSTRIAL CLASSIFICATION:	DENTAL EQUIPMENT & SUPPLIES [3843]
		IRS NUMBER:				952645573
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-204410
		FILM NUMBER:		15886275

	BUSINESS ADDRESS:	
		STREET 1:		17571 VON KARMAN AVENUE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614
		BUSINESS PHONE:		9496452111

	MAIL ADDRESS:	
		STREET 1:		17571 VON KARMAN AVENUE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NMS PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19871130

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUCLEAR MEDICAL SYSTEMS INC
		DATE OF NAME CHANGE:	19830216

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUCLEAR INSTRUMENTS INC
		DATE OF NAME CHANGE:	19720508
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>forms8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<head><title>Form S-8</title> </head> <body vlink=purple link=blue style=tab-interval:.5in lang=EN-US> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; page:WordSection1'>As filed with the Securities and Exchange Commission on May 20, 2015</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:right; MARGIN:0in 0in 0pt; page:WordSection1' align=right>Registration No. 333-_____</p> <div style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 1.5pt double; PADDING-BOTTOM:1pt; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in; page:WordSection1"> <p style='FONT-SIZE:11pt; BORDER-TOP:0px; FONT-FAMILY:"Times New Roman","serif"; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; MARGIN:0in 0in 6pt; BORDER-LEFT:0px; PADDING-RIGHT:0in'>&nbsp;</p></div> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 6pt; page:WordSection1'>UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C.&nbsp; 20549</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 6pt; page:WordSection1'>FORM S-8</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 6pt; page:WordSection1'>REGISTRATION STATEMENT UNDER<br>THE SECURITIES ACT OF 1933</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 6pt; page:WordSection1'>Biomerica, Inc<font size=+0>.</font><font style=FONT-WEIGHT:normal><br>(Exact Name of Registrant as Specified in Its Charter)</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 6pt; page:WordSection1'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 6pt; page:WordSection1'><font style=FONT-WEIGHT:normal> <table width=788 bordercolor=transparent style="WIDTH:591pt; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0 align=center> <tr height=21 style=HEIGHT:15.75pt> <td width=375 height=21 style="BORDER-TOP:0px; HEIGHT:15.75pt; BORDER-RIGHT:0px; WIDTH:281pt; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px" align=center><strong>Delaware</strong></td> <td width=98 style="BORDER-TOP:0px; BORDER-RIGHT:0px; WIDTH:74pt; BORDER-BOTTOM:0px; BORDER-LEFT:0px" align=center> <td width=315 style="BORDER-TOP:0px; BORDER-RIGHT:0px; WIDTH:236pt; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px" align=center><strong>95-2645573</strong></td></tr> <tr height=21 style=HEIGHT:15.75pt> <td height=21 style="BORDER-TOP:0px; HEIGHT:15.75pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px" align=center>(State or Other Jurisdiction of Incorporation or Organization)</td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" align=center> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px" align=center>(I.R.S. Employer Identification No.)</td></tr> <tr height=21 style=HEIGHT:15.75pt> <td height=21 style="BORDER-TOP:0px; HEIGHT:15.75pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" align=center> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" align=center> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" align=center /> </tr><tr height=21 style=HEIGHT:15.75pt> <td height=21 style="BORDER-TOP:0px; HEIGHT:15.75pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px" align=center><strong>17571 Von Karman Avenue, Irvine, CA</strong></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" align=center> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px" align=center><strong>92614</strong></td></tr> <tr height=21 style=HEIGHT:15.75pt> <td height=21 style="BORDER-TOP:0px; HEIGHT:15.75pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px" align=center>(Address of Principal Executive Offices)&nbsp;</td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" align=center> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px" align=center>(Zip Code)</td></tr></table></font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; page:WordSection1'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; page:WordSection1'>2014 Stock Incentive Plan</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt; page:WordSection1'><font style=FONT-WEIGHT:normal>(Full </font><font style=FONT-WEIGHT:normal>Title </font><font style=FONT-WEIGHT:normal>of the </font><font style=FONT-WEIGHT:normal>Plan</font><font style=FONT-WEIGHT:normal>)</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; page:WordSection1'>Zackary S. Irani<br>Chairman and Chief Executive Officer<br>Biomerica, Inc<font size=+0>.</font><br>17571 Von Karman Avenue</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; page:WordSection1'>Irvine, CA 92614</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; page:WordSection1'><font style=FONT-WEIGHT:normal>(Name and Address of Agent For Service)</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; page:WordSection1'>(949) 645-2111</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt; page:WordSection1'><font style=FONT-WEIGHT:normal>(Telephone Number, Including Area Code, of Agent For Service)</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:left; MARGIN:0in 0in 12pt; page:WordSection1' align=justify><font style=FONT-WEIGHT:normal>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer</font><font style=FONT-WEIGHT:normal>, </font><font style=FONT-WEIGHT:normal>or a smaller reporting company. See </font><font style=FONT-WEIGHT:normal>the definitions </font><font style=FONT-WEIGHT:normal>of &#147;large accelerated filer</font><font style=FONT-WEIGHT:normal>,&#148; </font><font style=FONT-WEIGHT:normal>&#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-2 of the Exchange Act.</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:left; MARGIN:0in 0in 12pt; page:WordSection1' align=justify> <table width=970 bordercolor=transparent style="WIDTH:970px; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0 align=center> <tr> <td width=523 style=WIDTH:523px> <p align=left>Large accelerated filer&nbsp;<font face=Wingdings>&#168;</font></p></td> <td width=78 style=WIDTH:78px> <td width=483 style=WIDTH:483px> <p align=left>Accelerated filer <font face=Wingdings>&#168;</font></p></td></tr> <tr> <td>Non-accelerated filer&nbsp; <font face=Wingdings>&#168; <font face="Times New Roman">(Do not check if a smaller reporting company)</font></font></td> <td> <td> <p align=left>Smaller reporting company <font face=Wingdings>x</font>&nbsp;</p></td></tr></table></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt; page:WordSection1'>CALCULATION OF REGISTRATION FEE</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt; page:WordSection1'> <table width=970 bordercolor=transparent style="WIDTH:970px; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0 align=center> <tr height=20 style="HEIGHT:15pt; PAGE-BREAK-INSIDE:avoid"> <td width=280 height=20 style="BORDER-TOP:windowtext 0.5pt solid; HEIGHT:15pt; BORDER-RIGHT:windowtext 0.5pt solid; WIDTH:210pt; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:windowtext 0.5pt solid" valign=bottom> <p align=center>Title of <br>Securities to be <br>Registered</p></td> <td width=220 style="BORDER-TOP:windowtext 0.5pt solid; BORDER-RIGHT:windowtext 0.5pt solid; WIDTH:165pt; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center>Amount to be <br>Registered(1)</p></td> <td width=310 style="BORDER-TOP:windowtext 0.5pt solid; BORDER-RIGHT:windowtext 0.5pt solid; WIDTH:233pt; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center>Proposed <br>Maximum <br>Offering Price Per <br>Share</p></td> <td width=297 style="BORDER-TOP:windowtext 0.5pt solid; BORDER-RIGHT:windowtext 0.5pt solid; WIDTH:223pt; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center>Proposed <br>Maximum <br>Aggregate <br>Offering Price</p></td> <td width=183 style="BORDER-TOP:windowtext 0.5pt solid; BORDER-RIGHT:windowtext 0.5pt solid; WIDTH:137pt; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center>Amount of <br>Registration Fee</p></td></tr> <tr height=20 style="HEIGHT:15pt; PAGE-BREAK-INSIDE:avoid"> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:windowtext 0.5pt solid; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:windowtext 0.5pt solid" valign=bottom> <p align=center>Common Stock, $0.08 par value per share</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:windowtext 0.5pt solid; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center>800,000 shares(2)</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:windowtext 0.5pt solid; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center>[$0.905](3)</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:windowtext 0.5pt solid; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center>[$724,000](3)</p></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:windowtext 0.5pt solid; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px" valign=bottom> <p align=center>[$84.13]</p></td></tr></table></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:-0.5in; page:WordSection1' align=justify> <hr> <p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:-0.5in; page:WordSection1' align=justify>(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In accordance with Rule 416 under the Securities Act of 1933, as amended, this Registration Statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:6pt 0in 12pt 0.5in; TEXT-INDENT:-0.5in; page:WordSection1' align=justify>(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consists of shares issuable under the 2014 Stock Incentive Plan. </p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:6pt 0in 12pt 0.5in; TEXT-INDENT:-0.5in; page:WordSection1' align=justify>(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended, and based upon the average of the high and low prices of the Registrant&#146;s Common Stock as reported on OTCQB on May 14, 2015.</p><b><font style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"'> <hr style=PAGE-BREAK-AFTER:always> <br clear=all style=PAGE-BREAK-BEFORE:always></font></b> <h1 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt; TEXT-INDENT:0in; page:WordSection2'><font style=TEXT-TRANSFORM:uppercase>PART I</font><br>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</h1> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>The documents containing the information specified in &#147;Item 1. Plan Information&#148; and &#147;Item 2. Registrant Information and Employee Plan Annual Information&#148; of Form S-8 will be sent or given to participants in the Plan covered by this Registration Statement pursuant to Rule 428(b)(1) of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;).&nbsp; Such documents need not be filed with the Securities and Exchange Commission (the &#147;Commission&#148;) as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.&nbsp; These documents and the documents incorporated by reference in the Registration Statement pursuant to Item 3 of Part II of this Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act. </p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in; page:WordSection2'>&nbsp;</p> <h1 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt; TEXT-INDENT:0in; page:WordSection2'><font style=TEXT-TRANSFORM:uppercase>PART II</font><br>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</h1> <h2 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; FONT-WEIGHT:bold; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:0in; page:WordSection2; tab-stops:.5in'>Item 3. Incorporation of Documents by Reference.</h2> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>The Registrant is subject to the informational and reporting requirements of Sections 13(a), 14, and 15(d) of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), and in accordance therewith files reports, proxy statements and other information with the Commission.&nbsp; The following documents, which are on file with the Commission, are incorporated in this Registration Statement by reference (except to the extent that any statement or information therein is modified, superseded or replaced by a statement or information contained in any other subsequently filed document incorporated herein by reference):</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 37.5pt; TEXT-INDENT:-19.5pt; page:WordSection2; tab-stops:list 37.5pt'>(1)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp; </font>The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended May 31, 2014.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 37.5pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 37.5pt; TEXT-INDENT:-19.5pt; page:WordSection2; tab-stops:list 37.5pt'>(2)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp; </font>The Registrant&#146;s Quarterly Report on Form 10-Q for the quarter ended August 31, 2014.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 37.5pt; TEXT-INDENT:-19.5pt; page:WordSection2; tab-stops:list 37.5pt'>(3)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp; </font>The Registrant&#146;s Quarterly Report on Form 10-Q for the quarter ended November 30, 2014.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 0.5in; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 37.5pt; TEXT-INDENT:-19.5pt; page:WordSection2; tab-stops:list 37.5pt'>(4)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp; </font>The Registrant&#146;s Quarterly Report on Form 10-Q for the quarter ended February 28, 2015.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 37.5pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 37.5pt; TEXT-INDENT:-19.5pt; page:WordSection2; tab-stops:list 37.5pt'>(5)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp; </font>All&nbsp; other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Annual Report on Form 10-K referred to in (a) above.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 37.5pt; TEXT-INDENT:-19.5pt; page:WordSection2; tab-stops:list 37.5pt'>(6)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp; </font>The Registrant&#146;s Proxy Statement dated September 28, 2014 for the Registrant&#146;s Annual Meeting of Stockholders held on December 15, 2014.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 37.5pt; TEXT-INDENT:-19.5pt; page:WordSection2; tab-stops:list 37.5pt' align=justify>(7)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp; </font>The description of the Registrant&#146;s Common Stock as set forth in the Registration Statement on Form SB-2 (File No. 333-87231), filed with the Commission on September 16, 1999, including any amendment or report subsequently filed for the purpose of updating such description.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p align=center>-&nbsp;<font style=FONT-SIZE:11pt>1</font> - <hr style=PAGE-BREAK-AFTER:always> <p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, after the date of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of the filing of such documents.&nbsp; </p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>For purposes of this Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.&nbsp; Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</p> <h2 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; FONT-WEIGHT:bold; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:0in; page:WordSection2; tab-stops:.5in'>Item 4. Description of Securities.</h2> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>Not applicable.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2'>&nbsp;</p> <h2 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; FONT-WEIGHT:bold; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:0in; page:WordSection2; tab-stops:.5in'>Item 5. Interests of Named Experts and Counsel.</h2> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>Not applicable.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2'>&nbsp;</p> <h2 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; FONT-WEIGHT:bold; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2; tab-stops:list 0in'>Item 6. Indemnification of Directors and Officers.&nbsp; </h2> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>Our officers and directors are indemnified as provided by our First Amended and Restated Certificate of Incorporation, our Bylaws, and the Delaware General Corporation Law (&#147;DGCL&#148;).</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2' align=justify>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>Under our First Amended and Restated Certificate of Incorporation, we are to indemnify our directors, officers, and employees to the fullest extent permitted by the DGCL.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2' align=justify>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify><a name=P70_18611>Under our Bylaws, we are required to indemnify our directors and officers against expenses and other liabilities if such person acted in good faith and for a purpose he or she reasonably believed to be in the best interests of the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful; provided, however, that if the action or proceeding is by or in the right of the Registrant, indemnification shall not be made in respect of any matter as to which such person shall have been adjudged to be liable to us for negligence or misconduct in the performance of his or her duty to us.</a></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2' align=justify>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>We maintain officers and directors liability insurance policy insuring our officers and directors against certain liabilities and expenses incurred by them in their capacities as such. The Registrant currently maintains $3,000,000 million in primary insurance coverage, which would be available to the Registrant&#146;s directors and officers, under certain circumstances, for defense costs and liabilities in the event of claims against them in connection with their services to the Registrant. </p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>Section 145 of the <a name=OLE_LINK4><a name=OLE_LINK3>Delaware General Corporation Law </a>provides that a corporation has the power to indemnify a director, officer, employee or agent of the corporation and certain other persons serving at the request of the corporation in related capacities against amounts paid and expenses incurred in connection with an action or proceeding to which he or she is or is threatened to be made a party by reason of such position, if such person shall have acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, and, in any criminal proceeding, if such person had no reasonable cause to believe his conduct was unlawful; provided that, in the case of actions brought by or in the right of the corporation, no indemnification shall be made with respect to any matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the adjudicating court determines that such indemnification is proper under the circumstances.</p> <p 0.5in? roman?,?serif?; new text-indent: margin:; style="FONT-SIZE:11pt; FONT-FAMILY:; page:WordSection2" times align=justify> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2' align=center>- 2 -</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'> <hr style=PAGE-BREAK-AFTER:always> <p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;<b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Item 7. Exemption from Registration Claimed.</b></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>Not applicable.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <h2 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; FONT-WEIGHT:bold; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2; tab-stops:list 0in'>Item 8. Exhibits.</h2> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>Exhibit</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'><u>Number </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Description</u></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>5.1*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Opinion of Rich May, P.C.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:-1in; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:-1in; page:WordSection2'>10.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Biomerica, Inc. 2014 Stock Incentive Plan (incorporated by reference to Exhibit A of the Registrant&#146;s Proxy Statement for the 2014 Annual Meeting of Stockholders filed with the Commission on September 29, 2014).</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>23.1*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consent of Rich May, P.C. (included in Exhibit 5.1).</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:-1in; page:WordSection2'>23.2*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consent of PKF, Certified Public Accountants, a Professional Corporation (included in Exhibit 23.1).</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:-1in; page:WordSection2'>24.1*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Power of Attorney (included on the signature page of this Registration Statement).</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>_________________</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>*Filed herewith</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection2'>&nbsp;</p> <h2 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; FONT-WEIGHT:bold; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2; tab-stops:list 0in'>Item 9. Undertakings.</h2> <h4 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:normal; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2; tab-stops:list 0in'>1.<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><i><u>Item 512<a name=p65875s_8_htm_008>(a) of Regulation S-K</a></u></i>.&nbsp; The undersigned registrant hereby undertakes:</h4> <h5 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:normal; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:0.5in; page:WordSection2; tab-stops:list 0in'>(1)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</h5> <h6 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:normal; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:1in; page:WordSection2; tab-stops:list 0in'>(i)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;);</h6> <h6 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:normal; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:1in; page:WordSection2; tab-stops:list 0in' align=justify>(ii)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20&nbsp;percent change in the maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective Registration Statement; and</h6> <h6 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:normal; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:1in; page:WordSection2; tab-stops:list 0in' align=justify>(iii)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement; <br><i><br>provided, however,</i> that paragraphs (i) and (ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;) that are incorporated by reference in the registration statement.</h6> <p normal; font-weight: 1in; level6 mso-list: roman?,?serif?; ; l13 lfo34; margin: new text-indent: 0in? style="FONT-SIZE:11pt; FONT-FAMILY:; page:WordSection2" tab-stops: list times align=justify> <p align=center>- <font style=FONT-SIZE:11pt>3</font> - <hr style=PAGE-BREAK-AFTER:always> <p> <h5 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:normal; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:0.5in; page:WordSection2; tab-stops:list 0in' align=justify>(2)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial <i>bona fide</i> offering thereof.</h5> <h5 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:normal; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:0.5in; page:WordSection2; tab-stops:list 0in' align=justify>(3)<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</h5> <h4 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:normal; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2; tab-stops:list 0in' align=justify>2.<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><i><u>Item 512(b) of Regulation S-K</u></i>.&nbsp; The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#146;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act &nbsp;(and where, applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial <i>bona fide</i> offering thereof.</h4> <h4 style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:normal; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2; tab-stops:list 0in' align=justify>3.<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><i><u>Item 512(h) of Regulation S-K</u></i>.&nbsp; Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</h4><b><font style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman"'> <div style=page:WordSection2><br clear=all style=PAGE-BREAK-BEFORE:always></div></font></b> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman" TEXT-ALIGN:center; MARGIN:0in 0in 12pt; page:WordSection2' align=center>- 4 - <hr style=PAGE-BREAK-AFTER:always> <p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt; page:WordSection2'>SIGNATURES</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -9pt 12pt 0in; TEXT-INDENT:0.5in; page:WordSection2'>Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Irvine, California, on this 14th day of May, 2015.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -9pt 12pt 0in; TEXT-INDENT:0.5in; page:WordSection2'> <table width=362 bordercolor=transparent style="WIDTH:272pt; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0 align=center> <tr height=21 style=HEIGHT:15.75pt> <td width=362 height=21 colspan=2 style="BORDER-TOP:0px; HEIGHT:15.75pt; BORDER-RIGHT:0px; WIDTH:272pt; BORDER-BOTTOM:0px; BORDER-LEFT:0px">BIOMERICA, INC.</td></tr> <tr height=21 style=HEIGHT:15.75pt> <td height=21 colspan=2 style="BORDER-TOP:0px; HEIGHT:15.75pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px">By: <u>/s/ Zackary S. Irani</u></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 colspan=2 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Zackary S. Irani</td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 colspan=2 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chairman and Chief Executive Officer</td></tr></table></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt; page:WordSection2'>POWER OF ATTORNEY AND SIGNATURES</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>We, the undersigned officers and directors of Biomerica, Inc., hereby severally constitute and appoint Janet Moore and Zackary S. Irani, and each of them singly, our true and lawful attorneys with full power to them, and each of them singly, to sign for us and in our names in the capacities indicated below, the registration statement on Form S-8 filed herewith and any and all subsequent amendments to said registration statement, and generally to do all such things in our names and on our behalf in our capacities as officers and directors to enable Biomerica, Inc. to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission, hereby ratifying and confirming our signatures as they may be signed by our said attorneys, or any of them, to said registration statement and any and all amendments thereto.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in; page:WordSection2' align=justify>Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</p> <div style=page:WordSection2> <table width=555 bordercolor=transparent style="WIDTH:555px; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0 align=center> <tr> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=left valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=left><b><u><font style=FONT-SIZE:10pt>Signature</font></u></b></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><u><font style=FONT-SIZE:10pt>Title</font></u></b></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><u><font style=FONT-SIZE:10pt>Date</font></u></b></p></td></tr> <tr style=HEIGHT:77.85pt> <td width=197 style="HEIGHT:77.85pt; WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=left valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=left><u><font style=FONT-SIZE:10.5pt>/s/ Zackary S. Irani</font></u><font style=FONT-SIZE:10.5pt><br>Zackary S. Irani</font></p></td> <td width=197 style="HEIGHT:77.85pt; WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>Chairman of the Board of Directors and Chief Executive Officer (Principal executive officer)</font></p></td> <td width=197 style="HEIGHT:77.85pt; WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>May 14, 2015</font></p></td></tr> <tr> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=left valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=left><u><font style=FONT-SIZE:10.5pt>/s/ Janet Moore</font></u><font style=FONT-SIZE:10.5pt><br>Janet Moore</font></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>Director, Chief Financial Officer and Secretary (Principal financial and accounting officer)</font></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>May 14, 2015</font></p></td></tr> <tr> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=left valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=left><u><font style=FONT-SIZE:10.5pt>/s/ Dr. Francis Cano</font></u><font style=FONT-SIZE:10.5pt><br>Dr. Francis Cano</font></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>Director</font></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>May 14, 2015</font></p></td></tr> <tr> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=left valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=left><u><font style=FONT-SIZE:10.5pt>/s/ Allen Barbieri</font></u><font style=FONT-SIZE:10.5pt><br>Allen Barbieri</font></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>Director</font></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>May 14, 2015</font></p></td></tr> <tr> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=left valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=left><u><font style=FONT-SIZE:10.5pt>/s/ Dr. Jane Emerson</font></u><font style=FONT-SIZE:10.5pt><br>Dr. Jane Emerson</font></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>Director</font></p></td> <td width=197 style="WIDTH:2.05in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" align=center valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:24pt 0in 0pt' align=center><font style=FONT-SIZE:10.5pt>May 14, 2015</font></p></td></tr></table></div><font style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"'><br clear=all style=PAGE-BREAK-BEFORE:always></font> <div style=page:WordSection3> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 12pt'>- 5 -</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt'> <hr style=PAGE-BREAK-AFTER:always> <p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt'>INDEX TO EXHIBITS</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; FONT-WEIGHT:bold; TEXT-ALIGN:center; MARGIN:0in 0in 12pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>Exhibit</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><u>Number </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Description</u></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>5.1*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Opinion of Rich May, P.C.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:-1in'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:-1in'>10.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Biomerica, Inc. 2014 Stock Incentive Plan (incorporated by reference to&nbsp;Exhibit A of the Registrant&#146;s Proxy Statement for the 2014 Annual Meeting of Stockholders filed with the Commission on September 29, 2014).</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>23.1*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consent of Rich May, P.C. (included in Exhibit 5.1).</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:-1in'>23.2*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consent of PKF, Certified Public Accountants, a Professional Corporation (included in Exhibit 23.1).</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:-1in'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:-1in'>24.1*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Power of Attorney (included on the signature page of this Registration Statement).</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>_________________</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>*Filed herewith</p></div><font style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"'><br clear=all style=PAGE-BREAK-BEFORE:always></font> <div style=page:WordSection4> <p text-align: roman?,?serif?; center; new style="FONT-SIZE:11pt; FONT-FAMILY:" margin:? times align=center>- 6 - <hr> <p /></div></body>
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<TYPE>EX-5.1
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<head><title>Exhibit 5.1</title> </head> <body vlink=purple link=blue style=tab-interval:.5in lang=EN-US> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0.5in; page:WordSection1'>Exhibit 5.1</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0.5in; page:WordSection1'><font style=FONT-SIZE:12pt>Rich May, P.C.</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0.5in; page:WordSection1'><font style=FONT-SIZE:12pt>176 Federal Street</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt 0.5in; page:WordSection1'><font style=FONT-SIZE:12pt>Boston, MA 02110</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:; page:WordSection1'><font style=FONT-SIZE:12pt>May 11, 2015</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection1'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection1'><font style=FONT-SIZE:12pt>Biomerica</font><font style=FONT-SIZE:12pt>, Inc. </font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection1'><font style=FONT-SIZE:12pt>17571 Von Karman Avenue</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; page:WordSection1'><font style=FONT-SIZE:12pt>Irvine, CA 92614</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:; page:WordSection1'><font style=FONT-SIZE:12pt>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Re:&nbsp; <font size=+0>Biomerica</font>, Inc. 2014 Stock Incentive Plan</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:; page:WordSection1'><font style=FONT-SIZE:12pt>Ladies and Gentlemen: </font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:; TEXT-INDENT:0.5in; page:WordSection1' align=justify><font style=FONT-SIZE:12pt>This firm is special counsel for <font size=+0>Biomerica</font>, Inc., a Delaware corporation (the &#147;Company&#148;), and as such we have advised the Company in connection with the registration on a Registration Statement on Form S-8 (the &#147;Registration Statement&#148;) to be filed under the Securities Act of 1933, as amended (the &#147;Act&#148;), with the Securities and Exchange Commission (the &#147;Commission&#148;) relating to an aggregate of 800,000 shares of common stock, $.08 par value per share, of the Company (the &#147;Shares&#148;), issuable under the <font size=+0>Biomerica</font>, Inc. 2014 Stock Incentive Plan (the &#147;Plan&#148;). &nbsp;</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:; TEXT-INDENT:0.5in; page:WordSection1' align=justify><font style=FONT-SIZE:12pt>We have reviewed the corporate proceedings taken by the Board of Directors of the Company with respect to the authorization and issuance of the Shares. We have also examined and relied upon originals or copies, certified or otherwise authenticated to our satisfaction, of the Plan and all corporate records, documents, agreements or other instruments of the Company and have made all investigations of law and have discussed with the Company's officers all questions of fact that we have deemed necessary or appropriate. </font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:; TEXT-INDENT:0.5in; page:WordSection1' align=justify><font style=FONT-SIZE:12pt>Based upon and subject to the foregoing, we are of the opinion that the Company has duly authorized for issuance the Shares covered by the Registration Statement to be issued under the Plan, as described in the Registration Statement, and such Shares, when issued and paid for in accordance with the terms and conditions of the Plan, will be validly issued, fully paid and <font size=+0>nonassessable</font>. </font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:; TEXT-INDENT:0.5in; page:WordSection1' align=justify><font style=FONT-SIZE:12pt>We are members of the bar of the Commonwealth of Massachusetts and we express no opinion with respect to the laws of any jurisdiction other the Commonwealth of Massachusetts and the General Corporation Law of the State of Delaware. </font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:; TEXT-INDENT:0.5in; page:WordSection1' align=justify><font style=FONT-SIZE:12pt>We hereby consent to the filing of this opinion as Exhibit 5.1 to the Registration Statement. &nbsp;This consent is not to be construed as an admission that we are a person whose consent is required under Section 7 of the Act or the rules and regulations of the Commission promulgated thereunder.</font></p> <div style=page:WordSection1 align=right> <table bordercolor=transparent style=BORDER-COLLAPSE:collapse cellpadding=0 cellspacing=0> <tr> <td width=250 style="WIDTH:2.6in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:'><font style=FONT-SIZE:12pt><font style=FONT-SIZE:12pt>Very truly yours,</font></p></font></td></tr> <tr> <td width=250 style="WIDTH:2.6in; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:'><font style=FONT-SIZE:12pt>/s/ Rich May, P.C.</font></p></td></tr> <tr style=HEIGHT:12pt> <td width=250 style="HEIGHT:12pt; WIDTH:2.6in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:5pt 0in 0pt; TEXT-AUTOSPACE:'><font style=FONT-SIZE:12pt>Rich May, P.C.</font></p></td></tr></table></div><font style="FONT-VARIANT:normal !important; TEXT-TRANSFORM:uppercase"> <div style=page:WordSection1 align=right>&nbsp;</div> <div style=page:WordSection1 align=left> <hr> </div></font></body>
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<TYPE>EX-23.1
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<FILENAME>exhibit23_1.htm
<DESCRIPTION>EXHIBIT 23.1
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<head><title> Exhibit 23.1 </title> </head> <body vlink=purple link=blue style=tab-interval:.5in lang=EN-US> <div style=page:WordSection1> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; tab-stops:right 3.5in'>Exhibit 23.1</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; tab-stops:right 3.5in'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; tab-stops:right 3.5in'>LEGAL CONSENT &#150; Refer to Exhibit 5.1</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; tab-stops:right 3.5in'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; tab-stops:right 3.5in'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; tab-stops:right 3.5in'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; tab-stops:right 3.5in'> <hr> </p></div></body>
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<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>exhibit23_2.htm
<DESCRIPTION>EXHIBIT 23.2
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<head><title>Exhibit 23.2</title> </head> <body vlink=purple link=blue style=tab-interval:.5in lang=EN-US> <div style=page:WordSection1> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>EXHIBIT 23.2</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>Biomerica, Inc. and Subsidiaries</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>Irvine, California</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt' align=justify>We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated August 29, 2014 relating to the consolidated <a name=OLE_LINK6>financial statements of </a>Biomerica, Inc. and Subsidiaries, which appears in <font size=+0>Biomerica</font>, Inc.&#146;s Annual Report on Form 10-K for the fiscal year ended May 31, 2014.</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'> <table width=581 bordercolor=transparent style="WIDTH:437pt; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0> <tr height=20 style=HEIGHT:15pt> <td width=134 height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; WIDTH:101pt; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <td width=134 style="BORDER-TOP:0px; BORDER-RIGHT:0px; WIDTH:101pt; BORDER-BOTTOM:0px; BORDER-LEFT:0px" /> <td width=313 style="BORDER-TOP:0px; BORDER-RIGHT:0px; WIDTH:235pt; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px"><font style=FONT-SIZE:10pt><font style=FONT-SIZE:11pt>&nbsp;/s/PKF</font></font></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"><font style=FONT-SIZE:11pt>San Diego, California</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" /> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"><font style=FONT-SIZE:11pt>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PKF</font></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"><font style=FONT-SIZE:11pt>May 14, 2015</font></td> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" /> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"><font style=FONT-SIZE:11pt>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certified Public Accountants</font></td></tr> <tr height=20 style=HEIGHT:15pt> <td height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" /> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px" /> <td style="BORDER-TOP:0px; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; BORDER-LEFT:0px"><font style=FONT-SIZE:11pt>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A&nbsp; Professional Corporation</font></td></tr></table>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-VARIANT:normal !important; TEXT-TRANSFORM:uppercase"> <hr> </font> <p /></div></body>
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