SEC Comment Letter 0000000000-23-007239 to DarioHealth Corp. (DRIO)
DarioHealth Corp.
Date: July 7, 2023 · CIK: 0001533998 · Accession: 0000000000-23-007239
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File numbers found in text: 333-273019
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United States securities and exchange commission logo
July 6, 2023
Erez Raphael
Chief Executive Officer
DarioHealth Corp.
18 W. 18th St.
New York, New York
Re:DarioHealth Corp.
Registration Statement on Form S-3
Filed June 29, 2023
File No. 333-273019
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 Margaret Schwartz at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Ron Ben-Bassat, Esq.