SEC Comment Letter 0000000000-24-004836 to DarioHealth Corp. (DRIO)
DarioHealth Corp.
Date: April 30, 2024 · CIK: 0001533998 · Accession: 0000000000-24-004836
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File numbers found in text: 333-278865
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United States securities and exchange commission logo
April 30, 2024
Erez Raphael
Chief Executive Officer
DarioHealth Corp.
322 W. 57th St. #33B
New York, NY 10019
Re:DarioHealth Corp.
Registration Statement on Form S-3
Filed April 22, 2024
File No. 333-278865
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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Ron Ben-Bassat, Esq.