# EDGAR Filing Document

**Accession Number:** 0001533998
**File Stem:** 0001104659-26-034436
**Filing Date:** 2026-3
**Character Count:** 2104
**Document Hash:** dd11b60ae3da058f8a0591c4929fa597
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-034436.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001104659-26-034436

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260325

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DarioHealth Corp.
- **CENTRAL INDEX KEY:** 0001533998
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 452973162
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 322 W 57TH ST. #33B
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** 972-4-770-6377

**MAIL ADDRESS:**
- **STREET 1:** 322 W 57TH ST. #33B
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LabStyle Innovations Corp.
- **DATE OF NAME CHANGE:** 20111101

DarioHealth Corp.

322 W. 57th St. #33B

New York, New York 10019

March 25, 2026

*<u>VIA EDGAR</u>*

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE: DarioHealth Corp. (CIK: 0001533998) <br> <u>Registration Statement No. 333-294454 on Form S-3 (the "Registration Statement"), as amended</u>

Ladies and Gentlemen:

DarioHealth Corp. (the "<u>Registrant</u>") 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 "<u>Securities Act</u>"), so that it may become effective on March 27, 2026, at 4:01 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Ron Ben-Bassat, Esq. of Sullivan & Worcester LLP at (212) 660-5003 and that such effectiveness also be confirmed in writing.

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| |
|:---|
| Very truly yours, |
| DARIOHEALTH CORP. |
| By: <u>/s/ Chen Franco Yehuda</u> |
| Chen Franco Yehuda, Chief Financial Officer |

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