SEC Comment Letter 0000000000-26-005165 to TRINITY BIOTECH PLC (TRIB)
TRINITY BIOTECH PLC
Date: May 20, 2026 · CIK: 0000888721 · Accession: 0000000000-26-005165
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File numbers found in text: 333-295842
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May 20, 2026 John Gillard Chief Executive Officer Trinity Biotech PLC IDA Business Park Bray, County Wicklow, A98 H5C8, Ireland Re: Trinity Biotech PLC Registration Statement on Form F-3 Filed May 13, 2026 File No. 333-295842 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mary W. Brown, Esq.