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CORRESP Filing

DarioHealth Corp.
Date: Aug. 5, 2025 · CIK: 0001533998 · Accession: 0001104659-25-074134

Offering / Registration Process Regulatory Compliance Capital Structure

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File numbers found in text: 333-289126

Date
August 5, 2025
Author
Chen Franco Yehuda
Form
CORRESP
Company
DarioHealth Corp.

Letter

DarioHealth Corp.

322 W. 57th St. #33B

New York, New York 10019

August 5, 2025

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. 333-289126 on Form S-3 (the "Registration Statement"), as amended

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 August 7, 2025, at 5:00 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.

 322 W. 57th St. #33B

 New York, New York 10019

 August 5, 2025

 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. 333-289126 on Form S-3 (the "Registration Statement"), as amended

 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 August 7, 2025, at 5:00 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/ Chen Franco Yehuda

 Chen Franco Yehuda, Chief Financial
 Officer