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SEC Comment Letter 0000000000-23-000179 to DarioHealth Corp. (DRIO)

DarioHealth Corp.
Date: Jan. 6, 2023 · CIK: 0001533998 · Accession: 0000000000-23-000179

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File numbers found in text: 333-269092

Date
January 6, 2023
Author
Erez Raphael
Form
UPLOAD
Company
DarioHealth Corp.

Letter

United States securities and exchange commission logo January 6, 2023 Erez Raphael Chief Executive Officer DarioHealth Corp. 18 W. 18th St, 5th Floor New York, New York 10011 Re:DarioHealth Corp. Registration Statement on Form S-3 Filed December 30, 2022 File No. 333-269092 Dear Erez 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 Jordan Nimitz at 202-551-5831 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ron Ben-Bassat, Esq.

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United States securities and exchange commission logo
January 6, 2023
Erez Raphael
Chief Executive Officer
DarioHealth Corp.
18 W. 18th St, 5th Floor
New York, New York 10011
Re:DarioHealth Corp.
Registration Statement on Form S-3
Filed December 30, 2022
File No. 333-269092
Dear Erez 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 Jordan Nimitz at 202-551-5831 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Ron Ben-Bassat, Esq.