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Correspondence 0001104659-23-002208 from DarioHealth Corp. (DRIO)

DarioHealth Corp.
Date: Jan. 9, 2023 · CIK: 0001533998 · Accession: 0001104659-23-002208

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File numbers found in text: 333-269092

Date
January 9, 2023
Author
Zvi Ben David
Form
CORRESP
Company
DarioHealth Corp.

Letter

DarioHealth Corp.

18 W. 18th St, 5th Floor

New York, New York 10011

January 9, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE: DarioHealth Corp. (CIK: 0001533998)

Registration Statement No. 333-269092 on Form S-3 (the “Registration Statement”)

Ladies and Gentlemen:

DarioHealth Corp. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), so that it may become effective on January 12, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
DARIOHEALTH CORP.

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CORRESP
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DarioHealth Corp.

18 W. 18th St, 5th Floor

New York, New York 10011

January 9, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    RE:
    DarioHealth Corp. (CIK: 0001533998)

    Registration Statement No. 333-269092 on Form S-3 (the “Registration Statement”)

Ladies and Gentlemen:

DarioHealth Corp. (the “Registrant”)
hereby requests acceleration of the effectiveness of the above-referenced Registration Statement pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Securities Act”), so that it may become effective on January 12, 2023, at 4:00 p.m.,
Eastern Time, or as soon thereafter as is practicable.

The Registrant understands
that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange
Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

 Very truly yours,

  DARIOHEALTH CORP.

  By: /s/ Zvi Ben David

    Zvi Ben David, Chief Financial Officer