SecProbe.io

October 1, 2012

Oren Fuerst , Ph.D.
Chief Executive Officer
LabStyle Innovations Corp.
40 E. Main Street.
Newark, Delaware 19711

Re: LabStyle Innovations Corp.
Draft Registration Statement on Form S-1
Originally Submitted June 26 , 2012
  CIK No. 000153398

Dear Dr. Fuerst :

 We are sending you this letter because you have a draft registration statement under
review by the staff of the Division of Corporation Finance.

 Beginning in April, we adopted temporary policies allowing the submission of  draft
registration statement s using  either the SEC’s mail room or , in May,  a secure email system .  On
October 1, 2012 you will be able to submit  draft registration statements  using EDGAR .  You will
not be required to use EDGAR until the Commission adopts the changes to the EDGAR Filer
Manual for Release 12.2.  We will announce on the Commission’s website when you will be
required to start using EDGAR for your submissions.

 This letter is to provide guidance to you on how to start using the EDGAR system to
submit your draft registration  statements.  You already  have a Central Index Key, or CIK
number, assigned to you.   You will need your CIK number to make your initial filing on
EDGAR and you must take a number of steps to prepare for that filing.  Following the
procedures set forth in S ection 3.3.1.1  of the EDGAR Filer Manual – Volume I at
http://www.sec.gov/info/edgar/edgarfm -vol1-v13.pdf , you must:

 Submit a request to us to convert yo ur EDGAR status  to an electronic fi ler if we
generated the CIK  number  for you .

 Request access codes and passwords to file your  registration statement on the EDGAR
system.   If you already had a CIK number when you submitted your confidential draft,
we used that number and you should confirm that you have your previously obtained
access codes available for filing.

If you need new or replacement EDGAR access codes and passwords, we suggest that
you complete the process to obtain them as soon as possible so that you can use EDG AR
when you are ready to submit your next draft filing .  Please call the Division’s Filer

Oren Fuerst, Ph.D.
LabStyle Innovations Corp.
October 1, 2012
Page 2

 Support team at 202 -551-8900 (choose option number four) if you have questions about
this process.   If you do call, please make sure to tell us that we have already a ssigned a
CIK number to your company and have that number readily available.

 Make  any necessary changes to your contact information and business and mailing
addresses in EDGAR prior to making your initial filing so we can contact you about your
filing.   You should make sure that you list your secure email address in your EDGAR
information, since that is the address the staff will use to send you comment letters.   See
Volume 1, section 5 of the EDGAR Filer Manual on how to make Company data
modifications .

 Once you have your EDGAR access codes, login to the EDGAR Filer Website at
https://www.edgarfiling.sec.gov .  Select “Draft Reg. Statement” on the left hand side of the
opening page and proceed to attach y our draft submission  as described  in the EDGAR Filer
Manual  and the d etailed instructions that are posted on the SEC Website at
http://www.sec.gov/divisions/corpfin/guida nce/drsfilingprocedures.pdf .

 When you make your first EDGAR draft submission, you should submit it as a new draft
registration statement, even if it is an amendment to a previously submitted version.  In addition
to the new draft, i n this first EDGAR submission, you should  also:

 Attach each previously submitted draft registration statement , including exhibits, to your
initial registration statement as a separate Exhibit 99 document and clearly identify each
confidential submission attached as an Exhib it 99 document (e.g., EX-99.1 “Original
Draft Registration Statement, dated xx/xx/2012” ).  Do not attach submissions marked to
show changes from earlier submissions.

 Submit each item of correspondence you sent to us in connection with your draft
submissions, including your responses to our comments, as a separate “COVER”
document within the submission.

If you intend to use Rule 83 (17 CFR 200.83) to request confidenti al treatment of
information in the correspondence you submit on EDGAR, please properly mark that
information in each of your confidential submissions to us so we do not repeat or refer to
that information in our comment letters to you.

Oren Fuerst, Ph.D.
LabStyle Innovations Corp.
October 1, 2012
Page 3

 You may contact Dennis Hult , Staff Accountant , at 202-551-3618  or Jay Webb ,
Accounting Reviewer , at (202) 551 -3603 if you have questions regarding comments on the
financial statements and related matters.  Please contact Tom Jones, Staff Attorney , at 202-551-
3602 or me at (202) 551 -3528  with any other questions.

Sincerely,

 /s/ Amanda Ravitz

Amanda Ravitz
Assistant Director