CORRESP Filing
DarioHealth Corp.
Date: March 25, 2026 · CIK: 0001533998 · Accession: 0001104659-26-034436
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294454
Letter
DarioHealth Corp.
322 W. 57th St. #33B
New York, New York 10019
March 25, 2026
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. 333-294454 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 March 27, 2026, at 4:01 p.m., Eastern Time, or as soon thereafter as is practicable.
The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Ron Ben-Bassat, Esq. of Sullivan & Worcester LLP at (212) 660-5003 and that such effectiveness also be confirmed in writing.
Very truly yours,
DARIOHEALTH CORP.
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CORRESP 1 filename1.htm DarioHealth Corp. 322 W. 57th St. #33B New York, New York 10019 March 25, 2026 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. 333-294454 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 March 27, 2026, at 4:01 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Ron Ben-Bassat, Esq. of Sullivan & Worcester LLP at (212) 660-5003 and that such effectiveness also be confirmed in writing. Very truly yours, DARIOHEALTH CORP. By: /s/ Chen Franco Yehuda Chen Franco Yehuda, Chief Financial Officer