SEC Comment Letter for DarioHealth Corp. (DRIO) (CIK 0001533998) (DRIO) — Feb 5, 2019
DarioHealth Corp. (DRIO) (CIK 0001533998)
Date: Feb. 5, 2019 · CIK: 0001533998 · Accession: 0000000000-19-001163
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File numbers found in text: 333-229259
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February 5, 2019
Erez Raphael
Chief Executive Officer
DarioHealth Corp.
8 HaTokhen Street
Caesarea Industrial Park
3088900, Israel
Re:DarioHealth Corp.
Registration Statement on Form S-3
Filed January 15, 2019
File No. 333-229259
Dear Mr. 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 Caleb French at 202-551-6947 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Robert V. Condon III, Esq.