SEC Comment Letter for DarioHealth Corp. (DRIO) (CIK 0001533998) (DRIO) — Mar 15, 2017
DarioHealth Corp. (DRIO) (CIK 0001533998)
Date: March 15, 2017 · CIK: 0001533998 · Accession: 0000000000-17-008509
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-216607
Letter
Mail Stop 3030 March 15 , 2017 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 March 10, 2017 File No. 333-216607
Dear Mr. Raphael :
Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. In particular, your filing must be amended to present updated financial statements required by Rule 8 -08 of Regulation S -X. We will not perform a detailed examinatio n of the registration statement and we will not issue comments. We suggest that you consider filing a substantive amendment to correct the deficiencies.
If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your request.
Sincerely,
/s/ Amanda Ravitz
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Mail Stop 3030 March 15 , 2017 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 March 10, 2017 File No. 333-216607 Dear Mr. Raphael : Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. In particular, your filing must be amended to present updated financial statements required by Rule 8 -08 of Regulation S -X. We will not perform a detailed examinatio n of the registration statement and we will not issue comments. We suggest that you consider filing a substantive amendment to correct the deficiencies. If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your request. Sincerely, /s/ Amanda Ravitz Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Robert V. Condon III, Esq. Sullivan & Worcester LLP