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SEC Comment Letter 0000000000-25-003234 to TRINITY BIOTECH PLC (TRIB)

TRINITY BIOTECH PLC
Date: March 26, 2025 · CIK: 0000888721 · Accession: 0000000000-25-003234

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File numbers found in text: 333-286020

Date
March 26, 2025
Author
John Gillard
Form
UPLOAD
Company
TRINITY BIOTECH PLC

Letter

March 26, 2025 John Gillard Chief Executive Officer and Director Trinity Biotech plc IDA Business Park Bray, County Wicklow, A98 H5C8 Ireland Re:Trinity Biotech plc Registration Statement on Form F-3 Filed March 21, 2025 File No. 333-286020 Dear John Gillard: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Mary Brown, Esq.

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March 26, 2025
John Gillard
Chief Executive Officer and Director
Trinity Biotech plc
IDA Business Park
Bray, County Wicklow,
A98 H5C8
Ireland
Re:Trinity Biotech plc
Registration Statement on Form F-3
Filed March 21, 2025
File No. 333-286020
Dear John Gillard:
            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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Mary Brown, Esq.