Modular Medical, Inc. - FORM 8-K - EX-16 - LETTER FROM MANTYLA MCREYNOLDS, LLC

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8-K - CURRENT REPORT ON FORM 8-K DATED MAY 25, 2016 - Modular Medical, Inc.	f8kchangeinacct052516.htm

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May 25, 2016

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred

on May 24, 2016, to be filed by our former client, Bear Lake Recreation, Inc. We agree with the

statements made in response to that Item insofar as they relate to our Firm.

We have no basis to agree or disagree with the other statements included in such Form 8-K.

Very truly yours,

/s/Mantyla McReynolds, LLC

Mantyla McReynolds, LLC

Modular Medical, Inc. - FORM 8-K - EX-16 - LETTER FROM MANTYLA MCREYNOLDS, LLC - May 26, 2016