<SEC-DOCUMENT>0001513162-18-000116.txt : 20180510
<SEC-HEADER>0001513162-18-000116.hdr.sgml : 20180510
<ACCEPTANCE-DATETIME>20180510170336
ACCESSION NUMBER:		0001513162-18-000116
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20180510
DATE AS OF CHANGE:		20180510
EFFECTIVENESS DATE:		20180510

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:	333-224836
		FILM NUMBER:		18823861

	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 style="FONT-SIZE:10pt; FONT-FAMILY:'Times New Roman'; MARGIN-TOP:0px; COLOR:#000000"> <p style="MARGIN-BOTTOM:3px; MARGIN-TOP:15px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; MARGIN-LEFT:0px; LINE-HEIGHT:0; TEXT-INDENT:0px" align=center><b>As filed with the Securities and Exchange Commission on&nbsp;May 10, 2018</b></p> <p style="MARGIN-BOTTOM:3px; MARGIN-TOP:15px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; MARGIN-LEFT:0px; LINE-HEIGHT:0; TEXT-INDENT:0px" align=center><b>Registration No.&nbsp;333-</b></p> <p style=MARGIN:0px align=center><u>&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u><br></p> <p style="FONT-SIZE:14pt; MARGIN-BOTTOM:0px; MARGIN-TOP:4px" align=center><b>UNITED STATES</b></p> <p style="FONT-SIZE:14pt; MARGIN:0px" align=center><b>SECURITIES AND EXCHANGE COMMISSION</b></p> <p style="FONT-SIZE:12pt; MARGIN:0px" align=center><b>Washington, D.C. 20549</b></p> <p style="FONT-SIZE:4.5pt; MARGIN:0px">&nbsp;</p> <p style="FONT-SIZE:14pt; MARGIN-BOTTOM:0px; MARGIN-TOP:7px" align=center><b>FORM S-8</b></p> <p style="FONT-SIZE:14pt; MARGIN-BOTTOM:0px; MARGIN-TOP:7px" align=center><b>REGISTRATION STATEMENT </b></p> <p style="FONT-SIZE:12pt; MARGIN:0px" align=center><b><i>Under </i></b></p> <p style="FONT-SIZE:12pt; MARGIN:0px" align=center><b><i>THE SECURITIES ACT OF 1933</i></b></p> <p style="FONT-SIZE:4.5pt; MARGIN:0px">&nbsp;</p> <p style="FONT-SIZE:16pt; MARGIN-BOTTOM:0px; MARGIN-TOP:8px" align=center><b>BIOMERICA, INC.</b></p> <p style=MARGIN:0px align=center><b>(Exact name of Registrant as specified in its charter)</b></p> <p style="FONT-SIZE:4.5pt; MARGIN:0px">&nbsp;</p> <p style="FONT-SIZE:4.5pt; PADDING-LEFT:0px; MARGIN:0px 0px 0px 50px">&nbsp;</p> <table bordercolor=transparent style="FONT-SIZE:10pt; MARGIN-TOP:0px" cellpadding=0 cellspacing=0 align=center> <tr style=FONT-SIZE:0px> <td width=424> <td width=9> <td width=247 /> </tr><tr> <td width=424 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=top> <p style=MARGIN:0px align=center><b>Delaware</b></p></td> <td width=9 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px>&nbsp;</p></td> <td width=247 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=top> <p style=MARGIN:0px align=center><b>95-2645573</b></p></td></tr> <tr> <td width=424 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=top> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>(State or other jurisdiction of incorporation or organization)</b></p></td> <td width=9 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:7.5pt; MARGIN:0px">&nbsp;</p></td> <td width=247 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=top> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>(I.R.S. Employer Identification No.)</b></p></td></tr> <tr> <td width=424 height=3 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px"> <p style=MARGIN:0px><br></p></td> <td width=256 height=3 colspan=2 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px"> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=424 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=top> <p style=MARGIN:0px align=center><b>17571 Von Karman Avenue, Irvine, California</b></p></td> <td width=9 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px>&nbsp;</p></td> <td width=247 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=top> <p style=MARGIN:0px align=center><b>92614</b></p></td></tr> <tr> <td width=424 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=top> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>(Address of principal executive offices)</b></p></td> <td width=9 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:7.5pt; MARGIN:0px">&nbsp;</p></td> <td width=247 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=top> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>(Zip Code)</b></p></td></tr></table> <p style="FONT-SIZE:4.5pt; MARGIN:0px">&nbsp;</p> <p style="MARGIN-BOTTOM:0px; MARGIN-TOP:5px" align=center><b>BIOMERICA, INC. <br>2017 STOCK INCENTIVE PLAN</b></p> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>(Full title of the plan)</b></p> <p style="MARGIN-BOTTOM:0px; MARGIN-TOP:6px" align=center><b>Zackary Irani</b></p> <p style=MARGIN:0px align=center><b>Chairman &amp; Chief Executive Officer</b></p> <p style=MARGIN:0px align=center><b>Biomerica, Inc.</b></p> <p style=MARGIN:0px align=center><b>17571 Von Karman Avenue</b></p> <p style=MARGIN:0px align=center><b>Irvine, California 92614</b></p> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>(Name and address of agent for service)</b></p> <p style="MARGIN-BOTTOM:0px; MARGIN-TOP:6px" align=center><b>(949)&nbsp;645-2111</b></p> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>(Telephone number, including area code, of agent for service)</b></p> <p style="MARGIN-BOTTOM:0px; MARGIN-TOP:6px" align=center><b><i>Copy to:</i></b></p> <p style=MARGIN:0px align=center><b>Christopher D. Ivey, Esq.</b></p> <p style=MARGIN:0px align=center><b>Stradling Yocca Carlson &amp; Rauth, P.C.</b></p> <p style=MARGIN:0px align=center><b>660 Newport Center Drive, Suite 1600</b></p> <p style=MARGIN:0px align=center><b>Newport Beach, California 92660</b></p> <p style=MARGIN:0px align=center><b>(949) 725-4000</b></p> <p style=MARGIN:0px><br></p> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:6px; MARGIN-TOP:4px">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font>large accelerated filer,<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font> <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font>accelerated filer,<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font> <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font>smaller reporting company,<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font> and <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font>emerging growth company<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font> in Rule 12b-2 of the Exchange Act. </p> <table bordercolor=transparent style="FONT-SIZE:10pt; MARGIN-TOP:0px" cellpadding=0 cellspacing=0> <tr style=FONT-SIZE:0px> <td width=132> <td width=8> <td width=281> <td width=13> <td width=183> <td width=13> <td width=41 /> </tr><tr> <td width=132 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; MARGIN:0px">Large&nbsp;accelerated&nbsp;filer</p></td> <td width=8 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:7.5pt; MARGIN:0px">&nbsp;</p></td> <td width=281 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; FONT-FAMILY:'Wingdings'; MARGIN:0px">&#168;</p></td> <td width=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:7.5pt; MARGIN:0px">&nbsp;&nbsp;</p></td> <td width=183 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; MARGIN:0px">Accelerated&nbsp;filer</p></td> <td width=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:7.5pt; MARGIN:0px">&nbsp;</p></td> <td width=41 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; FONT-FAMILY:'Wingdings'; MARGIN:0px">&#168;</p></td></tr> <tr> <td width=132 height=8 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px"> <p style=MARGIN:0px><br></p></td> <td width=290 height=8 colspan=2 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px"> <p style=MARGIN:0px><br></p></td> <td width=196 height=8 colspan=2 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px"> <p style=MARGIN:0px><br></p></td> <td width=54 height=8 colspan=2 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px"> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=132 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; MARGIN:0px">Non-accelerated filer</p></td> <td width=8 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:7.5pt; MARGIN:0px">&nbsp;</p></td> <td width=281 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; FONT-FAMILY:'Wingdings'; MARGIN:0px">&#168;<font style="FONT-SIZE:10pt; FONT-FAMILY:'Times New Roman'">&nbsp;</font><font style="FONT-FAMILY:'Times New Roman'">(Do not check if a smaller reporting company)</font></p></td> <td width=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:7.5pt; MARGIN:0px">&nbsp;&nbsp;</p></td> <td width=183 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; MARGIN:0px">Smaller&nbsp;reporting&nbsp;company</p></td> <td width=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:7.5pt; MARGIN:0px">&nbsp;</p></td> <td width=41 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; FONT-FAMILY:'Wingdings'; MARGIN:0px">x</p></td></tr> <tr> <td width=132 height=4 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td> <td width=8 height=4 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td> <td width=281 height=4 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td> <td width=13 height=4 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td> <td width=183 height=4 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px>&nbsp;</p></td> <td width=13 height=4 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td> <td width=41 height=4 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=132 height=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td> <td width=8 height=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td> <td width=281 height=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td> <td width=13 height=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style=MARGIN:0px><br></p></td> <td width=183 height=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; MARGIN:0px">Emerging growth company</p></td> <td width=13 height=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:7.5pt; MARGIN:0px">&nbsp;</p></td> <td width=41 height=13 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:1px; PADDING-RIGHT:1px" valign=bottom> <p style="FONT-SIZE:9pt; FONT-FAMILY:'Wingdings'; MARGIN:0px">&#168;</p></td></tr></table> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:0px; MARGIN-TOP:10px">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <font style="FONT-FAMILY:'Wingdings'">&#168;</font></p> <p style="MARGIN-BOTTOM:8px; MARGIN-TOP:6px" align=center><br></p> <p style="MARGIN-BOTTOM:6px; MARGIN-TOP:5px" align=center><b> <hr style=PAGE-BREAK-AFTER:always> </b> <p> <p style="MARGIN-BOTTOM:6px; MARGIN-TOP:5px" align=center><b>CALCULATION OF REGISTRATION FEE</b></p> <p style="MARGIN-BOTTOM:6px; MARGIN-TOP:5px" align=left> <table bordercolor=transparent cellspacing=0> <tr> <td style="BORDER-TOP:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>Title of Securities<br>To Be Registered</b></p></td> <td style="BORDER-TOP:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amount To Be&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></p> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Registered (1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b></p></td> <td style="BORDER-TOP:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>&nbsp;&nbsp;&nbsp;&nbsp; Proposed Maximum<br>Offering Price<br>Per Share (2)</b></p></td> <td style="BORDER-TOP:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>Proposed Maximum<br>Aggregate Offering<br>Price (2)</b></p></td> <td style="BORDER-TOP:#000000 1px solid; BORDER-RIGHT:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:7.5pt; MARGIN:0px" align=center><b>Amount of<br>Registration Fee</b></p></td></tr> <tr> <td style="BORDER-TOP:#000000 1px solid; BORDER-BOTTOM:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:5px; MARGIN-TOP:5px; PADDING-LEFT:16px">&nbsp; Common Stock, $0.08 par value per share&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </p></td> <td style="BORDER-TOP:#000000 1px solid; BORDER-BOTTOM:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:0px; MARGIN-TOP:5px" align=center>900,000&nbsp;shares</p></td> <td style="BORDER-TOP:#000000 1px solid; BORDER-BOTTOM:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:0px; MARGIN-TOP:5px; PADDING-RIGHT:24px" align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;$3.45</p></td> <td style="BORDER-TOP:#000000 1px solid; BORDER-BOTTOM:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:0px; MARGIN-TOP:5px; PADDING-RIGHT:37px" align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $3,105,000</p></td> <td style="BORDER-TOP:#000000 1px solid; BORDER-RIGHT:#000000 1px solid; BORDER-BOTTOM:#000000 1px solid; BORDER-LEFT:#000000 1px solid"> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:0px; MARGIN-TOP:5px; PADDING-RIGHT:20px" align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $386.58</p></td></tr></table></p> <p style="FONT-SIZE:3pt; MARGIN:0px"><br>&nbsp;</p> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:-2px; WIDTH:28px; MARGIN-TOP:0px; FLOAT:left">(1)</p> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:6px; MARGIN-TOP:0px; PADDING-LEFT:29px; TEXT-INDENT:-2px">This registration statement on Form S-8 (this <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b><i>Registration Statement</i></b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) covers shares of common stock, par value $0.08 (<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b><i>Common Stock</i></b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>), of Biomerica, Inc. (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b><i>Registrant</i></b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) available for issuance under the Biomerica, Inc. 2017 Stock Incentive Plan (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b><i>2017 </i></b><b><i>Plan</i></b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>). Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b><i>Securities Act</i></b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>), this Registration Statement shall also cover any additional shares of the Registrant<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#146;</font>s Common Stock that become issuable under the 2017 Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#146;</font>s outstanding shares of Common Stock. </p> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:-2px; WIDTH:28px; MARGIN-TOP:0px; FLOAT:left">(2)</p> <p style="FONT-SIZE:9pt; MARGIN-BOTTOM:6px; MARGIN-TOP:0px; PADDING-LEFT:29px; TEXT-INDENT:-2px">Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) promulgated under the Securities Act, based upon the average of the high and low prices of the Registrant<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#146;</font>s Common Stock as reported on the NASDAQ Capital Market on May 8, 2018.</p> <p style="CLEAR:left; MARGIN:0px" align=center>&nbsp;</p> <p style="CLEAR:left; MARGIN:0px" align=center> <hr style=PAGE-BREAK-AFTER:always> <br> <p> <p style=MARGIN:0px align=center><b>PART I</b></p> <p style="MARGIN-BOTTOM:0px; MARGIN-TOP:10px" align=center><b>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</b></p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:13px; TEXT-INDENT:48px">The documents containing the information required by Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b><i>Securities Act</i></b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>). In accordance with Rule 428(b)(1) and the requirements of Part I of Form S-8, these documents are not required to be filed with the Securities and Exchange Commission (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b><i>Commission</i></b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) either as part of this registration statement on Form S-8 (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b><i>Registration Statement</i></b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px" align=center><b>PART&nbsp;II</b></p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px" align=center><b>INFORMATION REQUIRED IN REGISTRATION STATEMENT</b></p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">Item&nbsp;3.&nbsp;&nbsp;&nbsp; <u>Incorporation of Documents by Reference</u>. </p> <p style="FONT-FAMILY:inherit,Times New Roman; CLEAR:left; MARGIN:0px; LINE-HEIGHT:12pt; TEXT-INDENT:48px">The following documents, which have been filed by the registrant with the Commission are hereby incorporated by reference herein, and shall be deemed to be a part of, this Registration Statement:</p> <p style="MARGIN:0px; LINE-HEIGHT:12pt"><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-FAMILY:'Symbol'; WIDTH:48px; MARGIN-TOP:0px; FLOAT:left; TEXT-INDENT:24px">&#183;</p> <p style="PADDING-LEFT:48px; MARGIN:0px; TEXT-INDENT:-2px" align=justify>Our Annual Report on Form 10-K for the year ended May 31, 2017, filed with the Commission on August 29, 2017;</p> <p style="CLEAR:left; MARGIN:0px" align=justify><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-FAMILY:'Symbol'; WIDTH:48px; MARGIN-TOP:0px; FLOAT:left; TEXT-INDENT:24px">&#183;</p> <p style="PADDING-LEFT:48px; MARGIN:0px; TEXT-INDENT:-2px" align=justify>Our Quarterly Reports on Form 10-Q for the quarters ended August 31, 2017, November 30, 2017 and February 28, 2018, filed with the Commission on October 16, 2017, January 16, 2018 and April 16, 2018;</p> <p style="CLEAR:left; MARGIN:0px"><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-FAMILY:'Symbol'; WIDTH:48px; MARGIN-TOP:0px; FLOAT:left; TEXT-INDENT:24px">&#183;</p> <p style="PADDING-LEFT:48px; MARGIN:0px; TEXT-INDENT:-2px" align=justify>Our amendment to our quarterly report on Form 10-Q/A for the fiscal quarter ended November 30, 2017, filed with the Commission on January 17, 2018;</p> <p style="CLEAR:left; MARGIN:0px" align=justify><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-FAMILY:'Symbol'; WIDTH:48px; MARGIN-TOP:0px; FLOAT:left; TEXT-INDENT:24px">&#183;</p> <p style="PADDING-LEFT:48px; MARGIN:0px; TEXT-INDENT:-2px" align=justify>Our Definitive Proxy Statement on Schedule 14A, filed with the Commission on September 28, 2017;</p> <p style="CLEAR:left; MARGIN:0px" align=justify><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-FAMILY:'Symbol'; WIDTH:48px; MARGIN-TOP:0px; FLOAT:left; TEXT-INDENT:24px">&#183;</p> <p style="PADDING-LEFT:48px; MARGIN:0px; TEXT-INDENT:-2px" align=justify>Our Current Reports on Form 8-K filed with the Commission on December 4, 2017, January 10, 2018 and March 8, 2018; and</p> <p style="CLEAR:left; MARGIN:0px" align=justify><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-FAMILY:'Symbol'; WIDTH:48px; MARGIN-TOP:0px; FLOAT:left; TEXT-INDENT:24px">&#183;</p> <p style="PADDING-LEFT:48px; MARGIN:0px; TEXT-INDENT:-2px" align=justify>The description of our common stock set forth in the Registration Statement on Form 8-A filed with the Commission on August 23, 2016 and any other amendment or report filed for the purpose of updating such description.</p> <p style="CLEAR:left; MARGIN:0px; LINE-HEIGHT:12pt"><br></p> <p style="MARGIN-BOTTOM:13px; FONT-FAMILY:inherit,Times New Roman; MARGIN-TOP:0px; LINE-HEIGHT:12pt; TEXT-INDENT:48px">In addition, all documents filed by the registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities and Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment, which indicates that all securities offered 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 a part of it from the respective dates of filing such documents; except as to any portion of any future annual, quarterly or current report or other document, or any portion thereof, that is deemed furnished and not deemed filed under such provisions. 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. 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> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">Item&nbsp;4.&nbsp;&nbsp;&nbsp; <u>Description of Securities</u>. </p> <p style="CLEAR:left; MARGIN:0px; TEXT-INDENT:48px">Not applicable. </p> <p style="MARGIN-BOTTOM:10px; MARGIN-TOP:0px"><br><br></p> <p style=MARGIN:0px align=center>1</p> <hr> <DIV style="PAGE-BREAK-BEFORE: always"> </DIV> <p style="FONT-SIZE:4pt; MARGIN-BOTTOM:-4pt; MARGIN-TOP:0px; PAGE-BREAK-BEFORE:always"> <p style="MARGIN-BOTTOM:10px; MARGIN-TOP:0px; TEXT-INDENT:-2px">Item&nbsp;5.&nbsp;&nbsp;&nbsp; <u>Interests of Named Experts and Counsel</u>.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:5px; CLEAR:left; TEXT-INDENT:48px">Not applicable</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">Item&nbsp;6.&nbsp;&nbsp;&nbsp; <u>Indemnification of Directors and Officers</u>.</p> <p style="MARGIN-BOTTOM:11px; MARGIN-TOP:0px; CLEAR:left; TEXT-INDENT:48px" align=justify>Our First Amended and Restated Certificate of Incorporation includes a provision that eliminates the personal liability of our directors for monetary damages for breach of their fiduciary duty as a director to the fullest extent permitted under Delaware law. The effect of this provision of our First Amended and Restated Certificate of Incorporation, as permitted by Section 145 of the Delaware General Corporation Law, is to eliminate our rights and those of our stockholders (through stockholders<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#146;</font> derivative suits on behalf of our Company) to recover damages against a director or officer for breach of the fiduciary duties as a director or officer (including breaches resulting from negligent or grossly negligent behavior), except under certain situations defined by statute.</p> <p style="MARGIN-BOTTOM:11px; MARGIN-TOP:0px; TEXT-INDENT:48px" align=justify>In addition, as permitted by Section 145, our Bylaws provide that we are required to indemnify our directors and officers and persons serving in these capacities in other business enterprises (including, for example, our subsidiaries) at our request, to the fullest extent permitted by Delaware law, including in those circumstances in which indemnification would otherwise be discretionary. Our Bylaws also provide that we may, in our discretion, indemnify our employees and agents in circumstances where indemnification is not required by law. The rights conferred in the Bylaws are not exclusive, and we are authorized to enter into indemnification agreements with our directors, executive officers and employees. We may not retroactively amend our bylaw provisions in a way that reduces the protections of the directors, officers and employees who benefit from these provisions.</p> <p style="MARGIN-BOTTOM:11px; MARGIN-TOP:0px; TEXT-INDENT:48px" align=justify>Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">Item&nbsp;7.&nbsp;&nbsp;&nbsp; <u>Exemption from Registration Claimed</u>.</p> <p style="CLEAR:left; MARGIN:0px; TEXT-INDENT:48px">Not Applicable.</p> <p style=MARGIN:0px><br></p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">Item&nbsp;8.&nbsp;&nbsp;&nbsp; <u>Exhibits</u>.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A list of exhibits filed with this Registration Statement is set forth in the Exhibit Index hereto and is incorporated herein by reference.<br><br></p> <p style=MARGIN:0px align=center>2</p> <hr> <DIV style="PAGE-BREAK-BEFORE: always"> </DIV> <p style="FONT-SIZE:4pt; MARGIN-BOTTOM:-4pt; MARGIN-TOP:0px; PAGE-BREAK-BEFORE:always"> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px" align=left>Item&nbsp;9.&nbsp;&nbsp;&nbsp; <u>Undertakings</u>.</p> <p style="MARGIN-BOTTOM:-2px; WIDTH:84px; MARGIN-TOP:0px; FLOAT:left; CLEAR:left; TEXT-INDENT:48px">(a)</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">We hereby undertake:</p> <p style="MARGIN-BOTTOM:-2px; WIDTH:126px; MARGIN-TOP:0px; FLOAT:left; CLEAR:left; TEXT-INDENT:96px">1.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</p> <p style="MARGIN-BOTTOM:-2px; WIDTH:180px; MARGIN-TOP:0px; FLOAT:left; CLEAR:left; TEXT-INDENT:144px">i.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; PADDING-LEFT:48px; TEXT-INDENT:-2px">To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</p> <p style="MARGIN-BOTTOM:-2px; WIDTH:180px; MARGIN-TOP:0px; FLOAT:left; CLEAR:left; TEXT-INDENT:144px">ii.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; PADDING-LEFT:48px; TEXT-INDENT:-2px">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 20 percent change in the maximum aggregate offering price set forth in the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font>Calculation of Registration Fee<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font> table in the effective registration statement; and</p> <p style="MARGIN-BOTTOM:-2px; WIDTH:180px; MARGIN-TOP:0px; FLOAT:left; CLEAR:left; TEXT-INDENT:144px">iii.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; PADDING-LEFT:48px; TEXT-INDENT:-2px">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;</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; CLEAR:left; TEXT-INDENT:96px"><i>Provided however</i>, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section 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&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in this registration statement.</p> <p style="MARGIN-BOTTOM:-2px; WIDTH:126px; MARGIN-TOP:0px; FLOAT:left; TEXT-INDENT:96px">2.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">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 therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</p> <p style="MARGIN-BOTTOM:-2px; WIDTH:126px; MARGIN-TOP:0px; FLOAT:left; CLEAR:left; TEXT-INDENT:96px">3.</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">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.</p> <p style="MARGIN-BOTTOM:-2px; WIDTH:84px; MARGIN-TOP:0px; FLOAT:left; CLEAR:left; TEXT-INDENT:48px">(b)</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; TEXT-INDENT:-2px">We hereby undertake that, for purposes of determining any liability under the Securities Act, each filing of our annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#146;</font>s annual report pursuant to Section&nbsp;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 therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</p> <p style="MARGIN-BOTTOM:-2px; WIDTH:84px; MARGIN-TOP:0px; FLOAT:left; CLEAR:left; TEXT-INDENT:48px">(c)</p> <p style="MARGIN:0px; TEXT-INDENT:-2px">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 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.<br></p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px" align=center>&nbsp;</p> <p style=MARGIN:0px align=center>3</p> <hr> <DIV style="PAGE-BREAK-BEFORE: always"> </DIV> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; PAGE-BREAK-BEFORE:always" align=center>SIGNATURES</p> <p style="MARGIN-BOTTOM:6px; MARGIN-TOP:0px; TEXT-INDENT:48px">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&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Irvine, State of California, on May 10, 2018.</p> <p style=MARGIN:0px align=justify>&nbsp;</p> <table bordercolor=transparent style="FONT-SIZE:10pt; MARGIN-TOP:0px" cellpadding=0 cellspacing=0> <tr style=FONT-SIZE:0px> <td width=306> <td width=84> <td width=234 /> </tr><tr> <td width=306 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=318 height=20 colspan=2 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><b>BIOMERICA, INC.</b></p></td></tr> <tr> <td width=306 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=318 height=16 colspan=2 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td></tr> <tr> <td width=306 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=84 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>By:</p></td> <td width=234 height=20 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>/s/ Zackary Irani</p></td></tr> <tr> <td width=306 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=84 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=234 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>Zackary Irani</p></td></tr> <tr> <td width=306 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=84 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=234 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>Chairman and Chief Executive Officer</p></td></tr> <tr> <td width=306 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=84 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=234 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td></tr></table> <p style="MARGIN-BOTTOM:12px; MARGIN-TOP:0px" align=center><br></p> <p style="MARGIN-BOTTOM:10px; MARGIN-TOP:0px" align=center><b>POWER OF ATTORNEY</b></p> <p style="MARGIN-BOTTOM:10px; MARGIN-TOP:0px; TEXT-INDENT:48px">Each person whose signature appears below hereby constitutes and appoints Zackary Irani and Janet Moore and each them, individually, as his or her attorneys-in-fact, with full power and authority, including full power of substitution, for the undersigned to sign, in any and all capacities, any amendments (including post-effective amendments) to this Registration Statement on Form&nbsp;S-8, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission and to do any and all acts and things for and in name of the undersigned which such attorneys-in-fact, or any of them, individually, may deem necessary or advisable to enable Biomerica, Inc. to comply with the Securities Act of 1933, as amended, and any rules, regulations, and requirements of the Securities and Exchange Commission, in connection with this Registration Statement, and does hereby ratify and confirm all that any of said attorneys-in-fact, or any of their substitutes, may do or cause to be done by virtue hereof. </p> <p style="MARGIN-BOTTOM:10px; MARGIN-TOP:0px; TEXT-INDENT:48px">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement on Form&nbsp;S-8 has been signed by the following persons in the respective capacities and on the dates indicated below.</p> <table bordercolor=transparent style="FONT-SIZE:10pt; MARGIN-TOP:0px" cellpadding=0 cellspacing=0> <tr style=FONT-SIZE:0px> <td width=156> <td width=18> <td width=276> <td width=18> <td width=168 /> </tr><tr> <td width=156 height=41 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px align=justify><b>Name</b></p></td> <td width=18 height=41 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=276 height=41 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px align=center><b>Title</b></p></td> <td width=18 height=41 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=168 height=41 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px align=center><b>Date</b></p></td></tr> <tr> <td width=156 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=276 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td></tr> <tr> <td width=156 height=20 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>/s/ Zackary Irani</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=justify>Chairman and Chief Executive Officer</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=center>May 10, 2018</p></td></tr> <tr> <td width=156 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>Zackary Irani</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=justify><i>(Principal Executive Officer)</i></p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=center><br></p></td></tr> <tr> <td width=156 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=276 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=168 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=center><br></p></td></tr> <tr> <td width=156 height=20 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>/s/ Janet Moore</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=justify>Chief Financial Officer, Treasurer &amp; Secretary</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=center>May 10, 2018</p></td></tr> <tr> <td width=156 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>Janet Moore</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=justify><i>(Principal Financial and Accounting Officer)</i></p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=center><br></p></td></tr> <tr> <td width=156 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=276 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=center><br></p></td></tr> <tr> <td width=156 height=20 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>/s/ Allen Barbieri</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=justify>Director</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=center>May 10, 2018</p></td></tr> <tr> <td width=156 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>Allen Barbieri</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=center><br></p></td></tr> <tr> <td width=156 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=276 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=center><br></p></td></tr> <tr> <td width=156 height=20 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>/s/ Francis Cano, Ph.D</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=justify>Director</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=center>May 10, 2018</p></td></tr> <tr> <td width=156 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>Francis Cano, Ph.D</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=center><br></p></td></tr> <tr> <td width=156 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=276 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=center><br></p></td></tr> <tr> <td width=176 height=20 style="WIDTH:176px; MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>/s/ Jane Emerson, M.D., Ph.D.</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=justify>Director</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px">&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style="MARGIN-BOTTOM:1px; MARGIN-TOP:0px" align=center>May 10, 2018</p></td></tr> <tr> <td width=156 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>Jane Emerson, M.D., Ph.D.</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=276 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=18 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=20 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=center><br></p></td></tr> <tr> <td width=156 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=276 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=168 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=156 height=23 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;/s/ Mark Sirgo, Pharm.D </p></td> <td width=18 height=23 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=276 height=23 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;Director</p></td> <td width=18 height=23 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>&nbsp;</p></td> <td width=168 height=23 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px align=center>May 10, 2018</p></td></tr> <tr> <td width=156 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px>Mark Sirgo, Pharm.D</p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=276 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=18 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=168 height=16 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px" valign=top> <p style=MARGIN:0px><br></p></td></tr></table> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px align=center><br><br></p> <p style=MARGIN:0px align=center>S-1</p> <hr> <DIV style="PAGE-BREAK-BEFORE: always"> </DIV> <p style="PAGE-BREAK-BEFORE:always; PADDING-LEFT:0px; MARGIN:0px" align=center><b><u>EXHIBIT INDEX</u></b></p> <p style=MARGIN:0px><br></p> <table bordercolor=transparent style="FONT-SIZE:10pt; MARGIN-TOP:0px" cellpadding=0 cellspacing=0> <tr style=FONT-SIZE:0px> <td width=65> <td width=18> <td width=546 /> </tr><tr> <td width=65 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px align=center><b>Exhibit&nbsp;No.</b></p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px align=center><br></p></td> <td width=546 style="MARGIN-TOP:0px; BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px align=center><b>Description of Exhibit</b></p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>4.1</p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>Form of Common Stock Certificate (incorporated herein by reference to Exhibit 4.1 of the Company<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#146;</font>s Registration Statement on Form SB-2, filed September 16, 1999).</p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>5.1</p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>Opinion of Legal Counsel&#177;</p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>23.1</p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>Consent of PKF, LLP&#177;</p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=65 height=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>23.2</p></td> <td width=18 height=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 height=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>Consent of Legal Counsel (included in Exhibit&nbsp;5.1)&#177;</p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>24.1</p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>Power of Attorney (included on the signature page of this registration statement)&#177;</p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td></tr> <tr> <td width=65 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>99.1</p></td> <td width=18 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px><br></p></td> <td width=546 style="MARGIN-TOP:0px; PADDING-BOTTOM:0px; PADDING-TOP:0px; PADDING-LEFT:7px; PADDING-RIGHT:7px" valign=top> <p style=MARGIN:0px>Biomerica, Inc. 2017 Stock Incentive Plan (incorporated herein by reference to Appendix&nbsp;A to the Registrant<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#146;</font>s Definitive Proxy Statement filed with the Commission on September 28, 2017).</p></td></tr></table> <p style=MARGIN:0px>&nbsp;</p> <p style=MARGIN:0px align=center>E-1<br></p> <p style="BORDER-TOP:#7f0000 1px solid; MARGIN:0px"><br></p> <p style="MARGIN-BOTTOM:-2px; WIDTH:48px; MARGIN-TOP:0px; FLOAT:left">&#177;</p> <p style="MARGIN:0px; TEXT-INDENT:-2px">Filed herewith.</p></body>
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<head><title>Exhibit 5.1</title> </head> <body style="FONT-SIZE:10pt; FONT-FAMILY:'Times New Roman'; MARGIN-TOP:0px; COLOR:#000000"> <p style=MARGIN:0px align=right><b>Exhibit&nbsp;5.1</b></p> <p style="MARGIN:0px; LINE-HEIGHT:12pt" align=center>May<font style="FONT-FAMILY:inherit,Times New Roman"> </font><font style="FONT-FAMILY:inherit,Times New Roman">10</font><font style="FONT-FAMILY:inherit,Times New Roman">, 2018</font></p> <p style=MARGIN:0px>Biomerica, Inc.</p> <p style=MARGIN:0px>17571 Von Karman Avenue</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px">Irvine, CA 92614</p> <p style="FONT-FAMILY:inherit,Times New Roman; MARGIN:0px; LINE-HEIGHT:12pt; TEXT-INDENT:48px">Re: Securities Registered under Registration Statement on Form S-8</p> <p style="MARGIN:0px; LINE-HEIGHT:12pt"><br></p> <p style="FONT-FAMILY:inherit,Times New Roman; MARGIN:0px; LINE-HEIGHT:12pt">Ladies and Gentlemen:</p> <p style="MARGIN:0px; LINE-HEIGHT:12pt"><br></p> <p style="FONT-FAMILY:inherit,Times New Roman; MARGIN:0px; LINE-HEIGHT:12pt; TEXT-INDENT:48px">You have requested our opinion with respect to certain matters in connection with the filing by Biomerica, Inc., a Delaware corporation (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><u>Company</u><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>), of a Registration Statement on Form S-8 (as may be amended or supplemented, the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><u>Registration Statement</u><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) with the Securities and Exchange Commission (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><u>Commission</u><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) on covering the offering of up to 900,000 shares of the Company<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#146;</font>s common stock, par value $0.08 per share (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><u>Common Stock</u><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) pursuant to the Biomerica, Inc. 2017 Stock Incentive Plan (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><u>201</u><u>7</u><u> Plan</u><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>). &nbsp;The shares of Common Stock that may be issued pursuant to the 2017 Plan are collectively referred to herein as the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><u>Shares</u>.<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font></p> <p style="MARGIN:0px; LINE-HEIGHT:12pt"><br></p> <p style="FONT-FAMILY:inherit,Times New Roman; MARGIN:0px; LINE-HEIGHT:12pt; TEXT-INDENT:48px">In connection with the preparation of this opinion, we have examined such documents and considered such questions of law as we have deemed necessary or appropriate. We have assumed the authenticity of all documents submitted to us as originals, the conformity to originals of all documents submitted to us as copies thereof and the genuineness of all signatures. As to questions of fact material to our opinion, we have relied upon the certificates of certain officers of the Company.</p> <p style="MARGIN:0px; LINE-HEIGHT:12pt"><br></p> <p style="FONT-FAMILY:inherit,Times New Roman; MARGIN:0px; LINE-HEIGHT:12pt; TEXT-INDENT:48px">Based on the foregoing, we are of the opinion that the Shares, when issued and sold in accordance with the terms of the 2017 Plan, and the related agreements, will be validly issued, fully paid and non-assessable.</p> <p style="MARGIN:0px; LINE-HEIGHT:12pt"><br></p> <p style="FONT-FAMILY:inherit,Times New Roman; MARGIN:0px; LINE-HEIGHT:12pt; TEXT-INDENT:48px">We render this opinion only with respect to the General Corporation Law of the State of Delaware, and we express no opinion herein concerning the application or effect of the laws of any other jurisdiction.</p> <p style="MARGIN:0px; LINE-HEIGHT:12pt"><br></p> <p style="FONT-FAMILY:inherit,Times New Roman; MARGIN:0px; LINE-HEIGHT:12pt; TEXT-INDENT:48px">We hereby consent to the use of this opinion as Exhibit 5.1 to the Registration Statement, and to the reference to our firm in the Registration Statement. In giving such consent, we do not hereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations thereunder.</p> <p style="MARGIN:0px; LINE-HEIGHT:12pt"><br></p> <p style="FONT-FAMILY:inherit,Times New Roman; MARGIN:0px; LINE-HEIGHT:12pt; TEXT-INDENT:48px">This opinion is intended solely for use in connection with the issuance and sale of the Shares pursuant to the Registration Statement and is not to be relied upon for any other purpose or delivered to or relied upon by any other person without our prior written consent. This opinion is rendered as of the date hereof and based solely on our understanding of facts in existence as of such date after the examination described in this opinion. We assume no obligation to advise you of any fact, circumstance, event or change in the law or the facts that may hereafter be brought to our attention whether or not such occurrence would affect or modify the opinions expressed herein.</p> <p style="FONT-SIZE:9pt; MARGIN:0px">&nbsp;</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; PADDING-LEFT:288px">Very truly yours,</p> <p style="MARGIN-BOTTOM:13px; MARGIN-TOP:0px; PADDING-LEFT:288px">STRADLING YOCCA CARLSON &amp; RAUTH, P.C.</p> <p style="MARGIN-BOTTOM:53px; MARGIN-TOP:0px; PADDING-LEFT:288px">/s/ Stradling Yocca Carlson &amp; Rauth, </p> <p style="MARGIN-BOTTOM:53px; MARGIN-TOP:0px"><br><br></p> <p style="FONT-SIZE:8pt; MARGIN:0px">&nbsp;</p></body>
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<head><title>Exhibit 23.1</title> </head> <body style="FONT-SIZE:10pt; FONT-FAMILY:'Times New Roman'; MARGIN-TOP:0px; COLOR:#000000"> <p style=MARGIN:0px><br></p> <p style="MARGIN-BOTTOM:20px; MARGIN-TOP:0px" align=right><b>Exhibit&nbsp;23.1 </b></p> <p style=MARGIN:0px align=center><b>Consent of Independent Registered Public Accounting Firm</b></p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; TEXT-INDENT:48px" align=justify>We consent to the incorporation by reference in this Registration Statement on Form S-8 of Biomerica, Inc. (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font>Company<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) and Subsidiaries of our report dated August 29, 2017, relating to our audit of the consolidated financial statements, which appears in the Annual Report on Form 10-K of Biomerica, Inc. and Subsidiaries for the years ended May 31, 2017 and 2016.</p> <p style=MARGIN:0px align=justify>&nbsp;</p> <p style="MARGIN:0px; TEXT-INDENT:48px" align=justify>We also consent to the reference to our firm under the caption <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font>Experts<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font> included in the Company<font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#146;</font>s Annual Report on Form 10-K for the fiscal year ended May 31, 2017.</p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px>/s/ PKF, LLP <br>San Diego, California</p> <p style=MARGIN:0px>May 10, 2018</p> <p style="MARGIN-BOTTOM:32px; MARGIN-TOP:0px"><br></p> <p style="MARGIN-BOTTOM:32px; MARGIN-TOP:0px"><br><br></p> <p style=MARGIN:0px><br></p></body>
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