SEC Company Response from DarioHealth Corp. (DRIO) (CIK 0001533998) (DRIO) — Oct 26, 2017
DarioHealth Corp. (DRIO) (CIK 0001533998)
Date: Oct. 26, 2017 · CIK: 0001533998 · Accession: 0001144204-17-054322
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File numbers found in text: 333-221025
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CORRESP
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DarioHealth Corp.
9 Halamish Street
Caesarea Industrial Park
3088900, Israel
October 26, 2017
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. 333-221025 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 October 30, 2017 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