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SEC Company Response from DarioHealth Corp. (DRIO) (CIK 0001533998) (DRIO) — Jun 2, 2014

DarioHealth Corp. (DRIO) (CIK 0001533998)
Date: June 2, 2014 · CIK: 0001533998 · Accession: 0001144204-14-034997

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File numbers found in text: 333-194710

Date
June 2, 2014
Author
/s/ Gadi Levin
Form
CORRESP
Company
DarioHealth Corp. (DRIO) (CIK 0001533998)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attn: Russell Mancuso Re: LabStyle Innovations Corp. Registration Statement on Form S-1, as amended File No. 333-194710

Dear Mr. Mancuso:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, LabStyle Innovations Corp. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Tuesday, June 3, 2014, or as soon as thereafter practicable.

Please note that we acknowledge the following:

· should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
/s/ Gadi Levin

Show Raw Text
CORRESP
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LabStyle Innovations Corp.

9 Halamish Street

Caesarea Industrial Park

38900, Israel

June 2, 2014

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Russell Mancuso

 Re: LabStyle Innovations Corp.

  Registration Statement on Form S-1, as amended

  File No. 333-194710

Dear Mr. Mancuso:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, LabStyle Innovations Corp. (the “Company”) hereby requests acceleration of effectiveness
of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Tuesday, June 3, 2014, or as soon
as thereafter practicable.

Please note that we acknowledge the following:

 · should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”),
acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action
with respect to the filing;

 · the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does
not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 · the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.

    Very truly yours,

    /s/ Gadi Levin

    Gadi Levin

    Chief Financial Officer, Secretary and Treasurer