0001104659-20-105484.txt : 20201019 0001104659-20-105484.hdr.sgml : 20201019 20200916084023 ACCESSION NUMBER: 0001104659-20-105484 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200916 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DarioHealth Corp. CENTRAL INDEX KEY: 0001533998 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 452973162 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8 HATOKHEN ST. CITY: CAESAREA STATE: L3 ZIP: 38900 BUSINESS PHONE: (972)-(3)-6222929 MAIL ADDRESS: STREET 1: 8 HATOKHEN ST. CITY: CAESAREA STATE: L3 ZIP: 38900 FORMER COMPANY: FORMER CONFORMED NAME: LabStyle Innovations Corp. DATE OF NAME CHANGE: 20111101 CORRESP 1 filename1.htm

DarioHealth Corp.

8 HaTokhen Street

Caesarea Industrial Park

3088900, Israel

September 16, 2020

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. 333-248653 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 September 18, 2020, at 4:30 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