Manko Joseph M. Jr. sold KRMD

Footnotes

On February 15, 2024, Horton Capital Partners Fund, L.P., a Delaware limited partnership ("HCPF"), in accordance with its terms, transferred 27,700 shares of common stock of Koru Medical Systems, Inc. (the "Company") to a limited partner, for no consideration, representing a pro-rata distribution of such limited partner's interest in HCPF.; This Form 4 is filed jointly by Horton Capital Management, LLC, a Delaware limited liability company ("HCM"), Horton Capital Partners, LLC, a Delaware limited liability company ("HCP"), HCPF, and Joseph M. Manko, Jr. Pursuant to investment advisory agreements, HCM maintains investment and voting power with respect to shares of Common Stock of the Issuer held by HCPF. However, despite the delegation of investment and voting power to HCM, HCP may be deemed to be the beneficial owner of such Common Stock because, in the event HCM's investment advisory agreement with respect to such Common Stock is terminated, HCP has the right to assume HCM's discretionary investment and voting authority with respect to such Common Stock. HCP is the general partner of HCPF.; (Continued from footnote 2) Mr. Manko is the managing member of both HCM and HCP. Each Reporting Person disclaims beneficial ownership of the securities of the Issuer reported herein except to the extent of his or its pecuniary interest therein, and this report shall not be deemed to be an admission that any Reporting Person is the beneficial owner of such securities for purposes of Section 16 or any other purpose.