<SEC-DOCUMENT>0001513162-17-000205.txt : 20170817
<SEC-HEADER>0001513162-17-000205.hdr.sgml : 20170817
<ACCEPTANCE-DATETIME>20170718143015
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001513162-17-000205
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170718

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<head><title>SEC letter</title></head> <body vlink=purple link=blue lang=EN-US> <div style=page:WordSection1> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b>BIOMERICA, INC.</b></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b>17571 Von Karman Ave.</b></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0.25in' align=center><b>Irvine, CA 92614</b></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0.25in; TEXT-INDENT:0in' align=center>July 18, 2017</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0in'><b>SUBMITTED VIA EDGAR</b></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>Securities and Exchange Commission </p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>Division of Corporation Finance</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>100 F Street, N.E.</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>Washington, D.C. 20549</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'>Attention:&nbsp; Tim Buchmiller</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; </p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in'><b>Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Biomerica, Inc.</b></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 1in; TEXT-INDENT:0in'><b>Registration Statement on Form S-3 (File No. 333-219130)</b></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'>&nbsp;</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'><b><u>Acceleration Request</u></b></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'><b><u></u></b>&nbsp;</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Requested Date:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; July 20, 2017</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Requested Time:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5:00 P.M. Eastern Time</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'>&nbsp;</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0in'>Ladies and Gentlemen:</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in'>Pursuant to Rule 461 of the Securities Act of 1933, as amended (the &#147;<u>Securities Act</u>&#148;), Biomerica, Inc., a Delaware corporation (the &#147;<u>Company</u>&#148;), hereby respectfully requests that the Securities and Exchange Commission (the &#147;<u>Commission</u>&#148;) take appropriate action to declare the above-captioned Registration Statement on Form S-3 effective at the &#147;Requested Date&#148; and &#147;Requested Time&#148; set forth above or as soon thereafter as practicable.<p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt 1in; TEXT-INDENT:-0.5in'><p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0.25in; TEXT-INDENT:0.50in'>Should the Commission have any questions regarding this acceleration request, please do not hesitate to contact Christopher D. Ivey, an attorney with the Company&#146;s outside legal counsel, Stradling Yocca Carlson &amp; Rauth, P.C., via telephone at (949) 725-4121 or via email at <u>civey@sycr.com</u>.</p> <div align=right> <table width=347 bordercolor=transparent style="WIDTH:260pt; BORDER-COLLAPSE:collapse; MARGIN-LEFT:-0.75pt" cellpadding=0 cellspacing=0> <tr style=HEIGHT:15pt> <td width=347 nowrap style="HEIGHT:15pt; WIDTH:260pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt'><font style=COLOR:black>Sincerely,</font></p></td></tr> <tr style=HEIGHT:15pt> <td width=347 nowrap style="HEIGHT:15pt; WIDTH:260pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt'><font style=COLOR:black>&nbsp;</font></p></td></tr> <tr style=HEIGHT:15pt> <td width=347 nowrap style="HEIGHT:15pt; WIDTH:260pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt'><font style=COLOR:black>BIOMERICA, INC.</font></p></td></tr> <tr style=HEIGHT:15pt> <td width=347 nowrap style="HEIGHT:15pt; WIDTH:260pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt'><font style=COLOR:black>&nbsp;</font></p></td></tr> <tr style="HEIGHT:15.45pt"> <td style="BORDER-TOP:0px; HEIGHT:15.45pt; BORDER-RIGHT:0px; WIDTH:175.5pt; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" width="234" valign="top"> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt'><font style="COLOR:black">/s/ Zackary Irani</font></p></td></tr> <tr style=HEIGHT:15pt> <td width=347 nowrap style="HEIGHT:15pt; WIDTH:260pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt'><font style=COLOR:black lang=DE>Zackary Irani</font></p></td></tr> <tr style=HEIGHT:15pt> <td width=347 nowrap style="HEIGHT:15pt; WIDTH:260pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt'><font style=COLOR:black>Chairman and Chief Executive Officer</font></p></td></tr></table></div> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 3.5in; TEXT-INDENT:0in'>&nbsp;</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0in'>cc:</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0in'><b>Biomerica, Inc.</b></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'>Janet Moore, Chief Financial Officer</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0in'>&nbsp;</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt 3.5in; TEXT-INDENT:0in'>&nbsp;</p></div></body>
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