SEC Comment Letter for DarioHealth Corp. (DRIO) (CIK 0001533998) (DRIO) — Mar 25, 2026
DarioHealth Corp. (DRIO) (CIK 0001533998)
Date: March 25, 2026 · CIK: 0001533998 · Accession: 0000000000-26-003013
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294454
Letter
March 25, 2026 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 March 19, 2026 File No. 333-294454 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.
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March 25, 2026
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 March 19, 2026
File No. 333-294454
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.