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                          October 28, 2021

       Erez Raphael
       Chief Executive Officer
       DarioHealth Corp.
       142 W. 57th St., 8th Floor
       New York, NY 10019

                                                        Re: DarioHealth Corp.
                                                            Registration
Statement on Form S-3
                                                            Filed October 22,
2021
                                                            File No. 333-260439

       Dear Mr. Raphael:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact
Christine Westbrook at 202-551-5019 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Ron Ben-Bassat, Esq.