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                          April 30, 2024

       Erez Raphael
       Chief Executive Officer
       DarioHealth Corp.
       322 W. 57th St. #33B
       New York, NY 10019

                                                        Re: DarioHealth Corp.
                                                            Registration 
Statement on Form S-3
                                                            Filed April 22, 
2024
                                                            File No. 333-278865

       Dear Erez Raphael:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. We remind you
       that the company and its management are responsible for the accuracy and 
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

                                                        Please contact Juan 
Grana at 202-551-6034 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Industrial Applications and
                                                                                
                          Services
       cc:                                              Ron Ben-Bassat, Esq.