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DarioHealth Corp.

142 W. 57th St., 8th Floor

New York, New York

 

 

November 10, 2021

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. 333-260439 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 November 12, 2021, 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