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SEC Comment Letter for DarioHealth Corp. (DRIO) (CIK 0001533998) (DRIO) — May 23, 2016

DarioHealth Corp. (DRIO) (CIK 0001533998)
Date: May 23, 2016 · CIK: 0001533998 · Accession: 0000000000-16-077487

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File numbers found in text: 333-211396

Date
May 23, 2016
Author
/s/ Laurie Abbott for
Form
UPLOAD
Company
DarioHealth Corp. (DRIO) (CIK 0001533998)

Letter

Mail Stop 3030 May 23, 2016 Via E -Mail Erez Raphael Chief Executive Officer LabStyle Innovations Corp. 9 Halamish Street Caesarea Industrial Park 3088900, Israel

Re: LabStyle Innovations Corp. Registration Statement on Form S-3 Filed May 16, 2016 File No. 333-211396

Dear Mr. Raphael :

This is to advise you that we have not reviewed and will not review your registration statement .

We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.

In the event you request acceleration of t he effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclos e the Commission from taking any action with respect to the filing;

 the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the ad equacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unit ed States.

Erez Raphael LabStyle Innovations Corp. May 23, 2016 Page 2

Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are a ware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities .

Please contact Laurie Abbott at (202) 551 -8071 with any questions.

Sincerely,
/s/ Laurie Abbott for

Show Raw Text
Mail Stop 3030
May 23, 2016

Via E -Mail
Erez Raphael
Chief Executive Officer
LabStyle Innovations Corp.
9 Halamish Street
Caesarea Industrial Park
3088900, Israel

Re: LabStyle Innovations Corp.
  Registration Statement on Form S-3
Filed  May 16,  2016
  File No.  333-211396

Dear Mr. Raphael :

This is to advise you that we have not  reviewed and will not review your registration
statement .

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Act of 193 3 and
all applicable Securities  Act rules require.   Since the company and its management are  in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

In the event you request acceleration of t he effective date of the pending regist ration
statement , please provide  a written statement from the company acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclos e the Commission from taking any action with respect
to the filing;

 the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the ad equacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the Unit ed States.

Erez Raphael
LabStyle Innovations Corp.
May 23, 2016
Page 2

Please refer to Rules 460 and 461 regarding requests for  acceleration .  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are a ware of their respective responsibilities under
the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the registered securities .

Please  contact Laurie Abbott  at (202) 551 -8071  with any questions.

Sincerely,

/s/ Laurie Abbott for

Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
cc:  Robert V. Condon III , Esq.
Sullivan & Worcester  LLP