CORRESP 1 filename1.htm

 

 

February 26, 2016

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

  RE: LabStyle Innovations Corp. (CIK: 0001533998)
    Registration Statement No. 333-209002 on Form S-1 (the “Registration Statement”)
     

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), H.C. Wainwright & Co., LLC and Joseph Gunnar & Co., LLC, as representatives of the underwriters, hereby request acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time, February 29, 2016, or as soon thereafter as practicable.

 

Pursuant to Rule 460 under the Securities Act, please be advised that during the period from February 17-26, 2016, we, acting on behalf of the several underwriters, distributed as many electronic copies of the preliminary prospectus dated February 16, 2016 and the preliminary prospectus dated February 25, 2016 as appears to be reasonable to secure adequate distribution.

 

 

By: H.C. WAINWRIGHT & CO., LLC By: Joseph Gunnar & Co., LLC
       
  By: /s/ Mark W. Viklund   By: /s/ Eric Lord
  Name: Mark W. Viklund   Name:  Eric Lord
  Title: Chief Executive Officer  

Title: Head of Investment Banking/Underwritings