SEC Company Response from DarioHealth Corp. (DRIO) (CIK 0001533998) (DRIO) — Aug 1, 2016

DarioHealth Corp. (DRIO) (CIK 0001533998)
Date: Aug. 1, 2016 · CIK: 0001533998 · Accession: 0001144204-16-115641

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File numbers found in text: 333-212644

Date

August 1, 2016

Author

Zvi Ben David

Form

CORRESP

Company

DarioHealth Corp. (DRIO) (CIK 0001533998)

Letter

DarioHealth Corp.

9 Halamish Street

Caesarea Industrial Park

3088900, Israel

August 1, 2016

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE: DarioHealth Corp. f/k/a LabStyle Innovations Corp. (CIK: 0001533998)

Registration Statement No. 333-212644 on Form S-3 (the “Registration Statement”)

Ladies and Gentlemen:

DarioHealth Corp., formerly known as LabStyle Innovations 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 3, 2016 at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant acknowledges that:

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

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

· The Registrant 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.

The Registrant understands that the 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.

9 Halamish Street

Caesarea Industrial Park

3088900, Israel

August 1, 2016

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    RE:
    DarioHealth Corp. f/k/a LabStyle Innovations Corp. (CIK: 0001533998)

    Registration Statement No. 333-212644 on Form S-3 (the “Registration Statement”)

Ladies and Gentlemen:

DarioHealth Corp.,
formerly known as LabStyle Innovations 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 3, 2016 at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant acknowledges
that:

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

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

    ·
    The Registrant 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.

The Registrant
understands that the 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

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