DarioHealth Corp.
18 W. 18th St, 5th Floor
New York, New York 10011
July 12, 2023
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. 333-273019 on Form S-3 (the “Registration Statement”), as amended |
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 July 13, 2023, 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 | ||