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SEC Comment Letter for DarioHealth Corp. (DRIO) (CIK 0001533998) (DRIO) — Dec 12, 2016

DarioHealth Corp. (DRIO) (CIK 0001533998)
Date: Dec. 12, 2016 · CIK: 0001533998 · Accession: 0000000000-16-104494

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 12, 2016
Author
/s/ Tom Jones for
Form
UPLOAD
Company
DarioHealth Corp. (DRIO) (CIK 0001533998)

Letter

Mail Stop 3030 December 12, 2016 Via E -mail Erez Raphael Chief Executive Officer DarioHealth Corp. 9 Halamish Street Caesarea Industrial Park 3088900, Israel

Re: DarioHealth Corp. Registration Statement on Form S-3 Filed November 30, 2016 File No. 333 -214849

Dear M r. Raphael :

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

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Tom Jones at (202) 551 -3602 with any questions.

Sincerely,
/s/ Tom Jones for

Show Raw Text
Mail Stop 3030
December 12, 2016

Via E -mail
Erez Raphael
Chief Executive Officer
DarioHealth Corp.
9 Halamish Street
Caesarea Industrial Park
3088900, Israel

Re: DarioHealth  Corp.
Registration Statement on Form S-3
Filed November 30, 2016
 File No. 333 -214849

Dear M r. Raphael :

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

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Tom Jones at (202) 551 -3602 with any questions.

Sincerely,

 /s/ Tom Jones for

 Amanda Ravitz
Assistant Director
        Office of Electronics and Machinery

cc: Oded Har -Even, Esq.