<SEC-DOCUMENT>0001513162-21-000012.txt : 20210122
<SEC-HEADER>0001513162-21-000012.hdr.sgml : 20210122
<ACCEPTANCE-DATETIME>20210122172324
ACCESSION NUMBER:		0001513162-21-000012
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20210122
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20210122
DATE AS OF CHANGE:		20210122

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIOMERICA INC
		CENTRAL INDEX KEY:			0000073290
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		IRS NUMBER:				952645573
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-37863
		FILM NUMBER:		21547145

	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>8-K
<SEQUENCE>1
<FILENAME>form_8k.htm
<DESCRIPTION>FORM_8K
<TEXT>
<HTML>
<head><title>Form 8k </title></head> <body vlink=#954f72 link=#0563c1 lang=EN-US> <div style=page:WordSection1> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:174%' align=center><b><font style="FONT-SIZE:14pt; LINE-HEIGHT:174%">UNITED STATES<a name=Form_8_K></font></b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:174%' align=center><b><font style="FONT-SIZE:14pt; LINE-HEIGHT:174%">SECURITIES AND EXCHANGE COMMISSION</font></b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:174%' align=center><b><font style="FONT-SIZE:12pt; LINE-HEIGHT:174%">WASHINGTON, DC 20549</font></b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:174%' align=center><font style="FONT-SIZE:12pt; LINE-HEIGHT:174%">_______________</font></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:12pt 0in 0pt; LINE-HEIGHT:174%' align=center><b><font style="FONT-SIZE:16pt; LINE-HEIGHT:174%">FORM 8-K</font></b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:12pt 0in 0pt; LINE-HEIGHT:174%' align=center><b><font style="FONT-SIZE:12pt; LINE-HEIGHT:174%">CURRENT REPORT</font></b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:12pt>Pursuant to Section 13 or 15(d) of the</font></b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:174%' align=center><b><font style="FONT-SIZE:12pt; LINE-HEIGHT:174%">Securities Exchange Act of 1934</font></b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:6pt 0in 0pt' align=center><font style=FONT-SIZE:11pt>Date of Report (Date of earliest event reported):<b>&nbsp; January 22, 2021</b></font></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:12pt 0in 0pt' align=center><b><font style=FONT-SIZE:20pt>BIOMERICA, INC.</font></b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 12pt' align=center>(Exact name of registrant as specified in its charter)</p> <div align=center> <table width=696 bordercolor=transparent style=BORDER-COLLAPSE:collapse cellpadding=0 cellspacing=0> <tr style=HEIGHT:13pt> <td width=232 style="BORDER-TOP:0px; HEIGHT:13pt; BORDER-RIGHT:0px; WIDTH:174pt; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; BORDER-LEFT:0px; PADDING-RIGHT:3pt"> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><b><font style=COLOR:black>Delaware</font></b></p></td> <td width=232 style="BORDER-TOP:0px; HEIGHT:13pt; BORDER-RIGHT:0px; WIDTH:174pt; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; BORDER-LEFT:0px; PADDING-RIGHT:3pt"> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><b><font style=COLOR:black>001-37863</font></b></p></td> <td width=232 style="BORDER-TOP:0px; HEIGHT:13pt; BORDER-RIGHT:0px; WIDTH:174pt; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; BORDER-LEFT:0px; PADDING-RIGHT:3pt"> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><b><font style=COLOR:black>95-2645573</font></b></p></td></tr> <tr style=HEIGHT:26pt> <td width=232 style="HEIGHT:26pt; WIDTH:174pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:2pt 0in' align=center>(State or Other Jurisdiction</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:2pt 0in' align=center>of Incorporation)</p></td> <td width=232 style="HEIGHT:26pt; WIDTH:174pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:2pt 0in' align=center>(Commission</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:2pt 0in' align=center>File Number)</p></td> <td width=232 style="HEIGHT:26pt; WIDTH:174pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:2pt 0in' align=center>(IRS Employer</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:2pt 0in' align=center>Identification No.)</p></td></tr></table></div> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:6pt 0in 14pt'>&nbsp;</p> <div align=center> <table width=550 bordercolor=transparent style=BORDER-COLLAPSE:collapse cellpadding=0 cellspacing=0> <tr style=HEIGHT:13pt> <td width=89 style="BORDER-TOP:0px; HEIGHT:13pt; BORDER-RIGHT:0px; WIDTH:67pt; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td> <td width=517 style="BORDER-TOP:0px; HEIGHT:13pt; BORDER-RIGHT:0px; WIDTH:388pt; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; BORDER-LEFT:0px; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><b><font style=COLOR:black>17571 Von Karman Ave. Irvine, California</font></b></p></td> <td width=89 style="BORDER-TOP:0px; HEIGHT:13pt; BORDER-RIGHT:0px; WIDTH:67pt; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; BORDER-LEFT:0px; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><b><font style=COLOR:black>92614</font></b></p></td></tr> <tr style=HEIGHT:14pt> <td width=89 style="HEIGHT:14pt; WIDTH:67pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:2pt 0in'>&nbsp;</p></td> <td width=517 style="HEIGHT:14pt; WIDTH:388pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt"> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><font style=COLOR:black>(Address of Principal Executive Offices)</font></p></td> <td width=89 style="HEIGHT:14pt; WIDTH:67pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt"> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><font style=COLOR:black>(Zip Code)</font></p></td></tr></table></div> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:12pt 0in 0pt' align=center>Registrant's telephone number, including area code:&nbsp; <b>(949) 645-2111</b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:12pt 0in 0pt; LINE-HEIGHT:174%' align=center><b><font style=COLOR:black>Not Applicable</font></b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:174%' align=center>(Former name or former address if changed since last report)</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:12pt 0in 0pt'><font style=FONT-SIZE:12pt><font face=Wingdings>o</font></font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br><br></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:12pt><font face=Wingdings>o</font></font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:12pt><font face=Wingdings>o</font></font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:12pt><font face=Wingdings>o</font></font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:120%'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:3pt 0in 0pt; LINE-HEIGHT:120%'>Securities registered pursuant to Section 12(b) of the Act:</p> <div align=center> <table width=683 bordercolor=transparent style=BORDER-COLLAPSE:collapse cellpadding=0 cellspacing=0> <tr style=HEIGHT:14pt> <td width=235 style="HEIGHT:14pt; WIDTH:176pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><b><u><font style="FONT-SIZE:9pt; COLOR:black">Title of each class</font></u></b></p></td> <td width=92 style="HEIGHT:14pt; WIDTH:69pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><b><u><font style="FONT-SIZE:9pt; COLOR:black">Trading Symbol</font></u></b></p></td> <td width=356 style="HEIGHT:14pt; WIDTH:267pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><b><u><font style="FONT-SIZE:9pt; COLOR:black">Name of each exchange on which registered</font></u></b></p></td></tr> <tr style=HEIGHT:14pt> <td width=235 style="HEIGHT:14pt; WIDTH:176pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><font style="FONT-SIZE:9pt; COLOR:black">Common Stock, par value $0.08</font></p></td> <td width=92 style="HEIGHT:14pt; WIDTH:69pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><font style="FONT-SIZE:9pt; COLOR:black">BMRA</font></p></td> <td width=356 style="HEIGHT:14pt; WIDTH:267pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:3pt; PADDING-RIGHT:3pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:2pt 0in' align=center><font style="FONT-SIZE:9pt; COLOR:black">NASDAQ Capital Market</font></p></td></tr></table></div> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -10pt 0pt 0in; LINE-HEIGHT:120%'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0pt 0pt 0in; TEXT-ALIGN:justify;'>Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).&nbsp;&nbsp; Emerging growth company&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font style=FONT-FAMILY:Wingdings>&#168;</font> </p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0pt 0pt 0pt 0in; TEXT-ALIGN:justify;'>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.&nbsp;&nbsp; <font style=FONT-FAMILY:Wingdings>&#168;</font></p></div><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; LINE-HEIGHT:120%'><br clear=all style=></font> <div style=page:WordSection2> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt'> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt'><b><font style=FONT-SIZE:9.5pt>Item 8.01 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Events. </font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:6pt 0in 0pt; TEXT-ALIGN:justify; TEXT-INDENT:47.05pt'><font style="FONT-SIZE:10pt; COLOR:black">Biomerica, Inc. (the &#147;Company&#148;) is filing this Current Report on Form 8-K for the purpose of incorporating by reference into the Company&#146;s Registration Statement on Form S-3 (File No. 333-239980) the items filed herewith as Exhibits 5.1 and 23.1.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:6pt 0in 0pt; TEXT-INDENT:47.05pt'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; BACKGROUND:white; MARGIN:0in 0in 12pt'><b><font style="FONT-SIZE:9.5pt; COLOR:black">Item&nbsp;9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Statements and Exhibits</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt 0.5in; TEXT-INDENT:-0.25in'><font style=FONT-SIZE:9.5pt>(d) &nbsp; Exhibits. </font></p> <div align=center> <table width=80% bordercolor=transparent style="WIDTH:80%; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0> <tr> <td width=9% nowrap style="WIDTH:9.26%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif";  TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%' align=center><font style="FONT-SIZE:9.5pt; LINE-HEIGHT:115%">&nbsp;</font><b><u><font style="FONT-SIZE:9.5pt; LINE-HEIGHT:115%">Number</font></u></b></p></td> <td width=1% style="WIDTH:1.08%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=bottom> <p style='FONT-SIZE:4pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%'><font style="FONT-SIZE:9.5pt; LINE-HEIGHT:115%">&nbsp;&nbsp;</font></p></td> <td width=89% nowrap style="WIDTH:89.66%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.7pt; PADDING-RIGHT:0.7pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:0in 0in 0pt; LINE-HEIGHT:115%'><b><u><font style="FONT-SIZE:9.5pt; LINE-HEIGHT:115%">Description</font></u></b></p></td></tr> <tr> <td width=9% style="WIDTH:9.26%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=top> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%'>&nbsp;</p></td> <td width=1% style="WIDTH:1.08%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=bottom> <p style='FONT-SIZE:4pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%'>&nbsp;</p></td> <td width=89% style="WIDTH:89.66%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=top> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%'>&nbsp;</p></td></tr> <tr> <td width=9% style="WIDTH:9.26%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=top> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%' align=center><font style="FONT-SIZE:9.5pt; LINE-HEIGHT:115%">5.1</font></p></td> <td width=1% style="WIDTH:1.08%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=bottom> <p style='FONT-SIZE:4pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%'>&nbsp;</p></td> <td width=89% style="WIDTH:89.66%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=top> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.65pt 0pt 0in; LINE-HEIGHT:115%'><font style="FONT-SIZE:9.5pt; LINE-HEIGHT:115%">Opinion of Stradling Yocca Carlson &amp; Rauth, P.C.</font></p></td></tr> <tr> <td width=9% style="WIDTH:9.26%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=top> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%' align=center><font style="FONT-SIZE:9.5pt; LINE-HEIGHT:115%">23.1</font></p></td> <td width=1% style="WIDTH:1.08%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=bottom> <p style='FONT-SIZE:4pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%'>&nbsp;</p></td> <td width=89% style="WIDTH:89.66%; PADDING-BOTTOM:0in; PADDING-TOP:0.7pt; PADDING-LEFT:0in; PADDING-RIGHT:0.7pt" valign=top> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:115%'><font style="FONT-SIZE:9.5pt; LINE-HEIGHT:115%">Consent of Stradling Yocca Carlson &amp; Rauth, P.C. (included in Exhibit 5.1 above).</font></p></td></tr></table></div> <div style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; ; TEXT-ALIGN:center; MARGIN:11.25pt 0in 0pt; LINE-HEIGHT:120%' align=center><b> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </b></div> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; ; TEXT-ALIGN:center; MARGIN:11.25pt 0in 0pt; LINE-HEIGHT:120%' align=center><b>SIGNATURE</b></p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:7.5pt 0in 0pt; LINE-HEIGHT:120%; TEXT-INDENT:23pt'>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 7pt 275pt; TEXT-INDENT:-23pt'>&nbsp;</p> <table width=696 bordercolor=transparent style=BORDER-COLLAPSE:collapse cellpadding=0 cellspacing=0> <tr style=HEIGHT:15pt> <td width=359 style="HEIGHT:15pt; WIDTH:269pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td> <td width=32 style="HEIGHT:15pt; WIDTH:24pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td> <td width=15 style="HEIGHT:15pt; WIDTH:11pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td> <td width=291 style="HEIGHT:15pt; WIDTH:218pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td></tr> <tr style=HEIGHT:14pt> <td width=359 style="HEIGHT:14pt; WIDTH:269pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td> <td width=337 colspan=3 style="HEIGHT:14pt; WIDTH:253pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:2pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'><b><font style=COLOR:black>BIOMERICA, INC.</font></b></p></td></tr> <tr style=HEIGHT:15pt> <td width=359 style="HEIGHT:15pt; WIDTH:269pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td> <td width=32 style="HEIGHT:15pt; WIDTH:24pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td> <td width=15 style="HEIGHT:15pt; WIDTH:11pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td> <td width=291 style="HEIGHT:15pt; WIDTH:218pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td></tr> <tr style=HEIGHT:15pt> <td width=359 style="HEIGHT:15pt; WIDTH:269pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:2pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'><font style=COLOR:black>Date:&nbsp; January 22, 2021</font></p></td> <td width=32 style="HEIGHT:15pt; WIDTH:24pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:2pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'><font style=COLOR:black>By:</font></p></td> <td width=15 style="HEIGHT:15pt; WIDTH:11pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'>&nbsp;</p></td> <td width=291 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; WIDTH:218pt; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:2pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif";  MARGIN:2pt 0in'><font style=COLOR:black>/s/ Zackary S. Irani</font></p></td></tr> <tr style=HEIGHT:0.6in> <td width=359 style="HEIGHT:0.6in; WIDTH:269pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:2pt 0in'>&nbsp;</p></td> <td width=32 style="HEIGHT:0.6in; WIDTH:24pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:2pt 0in'>&nbsp;</p></td> <td width=15 style="HEIGHT:0.6in; WIDTH:11pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:2pt 0in'>&nbsp;</p></td> <td width=291 style="HEIGHT:0.6in; WIDTH:218pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:2pt" valign=bottom> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:2pt 0in'><font style=COLOR:black>Zackary S. Irani<br>Chief Executive Officer</font></p></td></tr></table> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></div></a></body>
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<head><title>Exhibit 5.1</title> </head> <body lang=EN-US> <div style=page:WordSection1> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 10pt; LINE-HEIGHT:115%'>&nbsp;</p> <div align=center> <table width=733 bordercolor=transparent style="WIDTH:550pt; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0> <tr style="HEIGHT:63pt; PAGE-BREAK-INSIDE:avoid"> <td width=432 style="HEIGHT:63pt; WIDTH:4.5in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0.75in 0in 10pt; LINE-HEIGHT:10.5pt'><font style='FONT-FAMILY:"Proxima Nova Rg"'><img width=164 height=61 style="HEIGHT:52px; WIDTH:165px" src=image.gif></font></p></td> <td width=204 style="HEIGHT:63pt; WIDTH:153pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 10pt; LINE-HEIGHT:10.5pt'><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Proxima Nova Rg"; COLOR:#3a547c'>Stradling Yocca Carlson &amp; Rauth<br>A Professional Corporation</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 10pt; LINE-HEIGHT:10.5pt'><a name=swiOFStreetAddressVert><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Proxima Nova Rg"; COLOR:#3a547c'>660 Newport Center Drive, Suite 1600</font></a></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 10pt; LINE-HEIGHT:10.5pt'><a name=swiOFAutoCityStateZipCountryVert><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Proxima Nova Rg"; COLOR:#3a547c'>Newport Beach, CA 92660-6422</font></a></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 10pt; LINE-HEIGHT:10.5pt'><a name=swiOFPhone><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Proxima Nova Rg"; COLOR:#3a547c'>949 725 4000</font></a></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 10pt; LINE-HEIGHT:10.5pt'><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Proxima Nova Rg"; COLOR:#3a547c'>stradlinglaw.com</font></p></td></tr></table></div> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 10pt; LINE-HEIGHT:115%'>&nbsp;</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 12pt'>&nbsp;</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 12pt'><font style=FONT-SIZE:10pt>January 22, 2021</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:10pt>Biomerica, Inc.</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:10pt>17571 Von Karman Avenue</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt'><font style=FONT-SIZE:10pt>Irvine, CA &nbsp;92614</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt 1in; TEXT-INDENT:-0.5in'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Re:</font><font style=FONT-SIZE:10pt>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <i>Securities Registered under Registration Statement on Form S-3 (File No. 333-239980)</i></font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt'><font style=FONT-SIZE:10pt>Ladies and Gentlemen:</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>You have requested our opinion with respect to certain matters in connection with the proposed offer and sale by Biomerica, Inc., a Delaware corporation (the &#147;<b>Company</b>&#148;), of up to an aggregate of $15,000,000 of shares of the Company&#146;s common stock, par value $0.08 per share (the &#147;<b>Placement Shares</b>&#148;), pursuant to a Registration Statement on Form S-3 (File No. 333-239980) (as amended, the &#147;<b>Registration Statement</b>&#148;), which was originally filed under the Securities Act of 1933, as amended (the &#147;<b>Securities Act</b>&#148;) with the Securities and Exchange Commission (&#147;<b>SEC</b>&#148;) on July 21, 2020, amended on September 11, 2020 and declared effective by the SEC on September 30, 2020, the base prospectus contained in the Registration Statement (the &#147;<b>Base Prospectus</b>&#148;), and the prospectus supplement relating to the proposed offer and sale of the Placement Shares filed with the SEC on January 22, 2021 pursuant to Rule 424(b) of the rules and regulations under the Securities Act (the &#147;<b>Prospectus Supplement</b>&#148;, and together with the Base Prospectus, the &#147;<b>Prospectus</b>&#148;). We understand that the Placement Shares are proposed to be offered and sold by the Company through B. Riley Securities, Inc. (<font style=COLOR:black>the &#147;<b>Agent</b>&#148;</font>) pursuant to an At Market Issuance Sales Agreement, dated December 1, 2017, by and between the Company and the Agent (as amended, the &#147;<b>At Market Issuance Sales Agreement</b>&#148;).</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>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.&nbsp; As to questions of fact material to our opinions, we have relied upon the certificates of certain officers of the Company without independent investigation or verification.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; BACKGROUND:white; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in'><font style="FONT-SIZE:10pt; COLOR:black">Based on the foregoing, we are of the opinion that the Placement Shares have been duly authorized and, when issued and sold in the manner described in the Registration Statement, the Prospectus and the At Market Issuance Sales Agreement, will be validly issued, fully paid and non-assessable.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; BACKGROUND:white; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in'><font style="FONT-SIZE:10pt; COLOR:black">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.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; BACKGROUND:white; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in'><font style="FONT-SIZE:10pt; COLOR:black">We hereby consent to the use of this opinion as Exhibit 5.1 to the Company&#146;s Current Report on Form 8-K filed with the SEC on the date hereof, which is incorporated by reference into the Registration Statement, and further consent to the reference to us in the Registration Statement and any amendments thereto. 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 or the rules and regulations thereunder. </font></p> <div style="BACKGROUND:white; TEXT-ALIGN:center; MARGIN:0in 0in 12pt" align=center><font style="FONT-SIZE:10pt; COLOR:black"> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </font></div> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; BACKGROUND:white; TEXT-ALIGN:justify; MARGIN-LEFT:0in; MARGIN-RIGHT:0in'><font style="FONT-SIZE:10pt; COLOR:black">January 22, 2021</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; BACKGROUND:white; TEXT-ALIGN:justify; MARGIN-LEFT:0in; MARGIN-RIGHT:0in'><font style="FONT-SIZE:10pt; COLOR:black">Page Two</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; BACKGROUND:white; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in'><font style="FONT-SIZE:10pt; COLOR:black">This opinion is intended solely for use in connection with the offer and sale of the Placement 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.&nbsp; 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.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; BACKGROUND:white; MARGIN:0in 0in 12pt 3in; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>Very truly yours,</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; BACKGROUND:white; MARGIN:0in 0in 12pt; TEXT-INDENT:3.5in'><font style="FONT-SIZE:10pt; TEXT-TRANSFORM:uppercase">Stradling Yocca Carlson &amp; Rauth, P.C.</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt 3.5in'><font style=FONT-SIZE:10pt>/s/ Stradling Yocca Carlson &amp; Rauth, P.C.</font></p></div></body>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
