May 26, 2023

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-3720

 

Attention: Conlon Danberg

 

 

Re:	Koru Medical Systems, Inc. Registration Statement on Form S-3 File No. 333-272026

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Koru Medical Systems, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-272026) (the “Registration Statement”) be declared effective at 4:30 p.m. on Wednesday, May 31, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Royer Cooper Cohen Braunfeld LLC, by calling Heather R. Badami at (484) 362-2632.

 

	Sincerely,   Koru Medical Systems, Inc.
	By:	/s/ Thomas Adams
		Thomas Adams
		Interim Chief Financial Officer

 

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