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SEC Comment Letter 0000000000-26-005165 to TRINITY BIOTECH PLC (TRIB)

TRINITY BIOTECH PLC
Date: May 20, 2026 · CIK: 0000888721 · Accession: 0000000000-26-005165

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-295842

Date
May 20, 2026
Author
John Gillard
Form
UPLOAD
Company
TRINITY BIOTECH PLC

Letter

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.

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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.