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Correspondence

February 16, 2010

Jeffrey P. Riedler

Assistant Director

United States Securities and Exchange Commission

100 First Street N.E.

Washington D.C. 20549

    Re:

    Trinity Biotech Plc

    Form 20-F for the fiscal year ended December 31, 2008

    Filed April 7, 2009

    File No. 000-22320

Dear Jeffrey,

Further to your letter to us dated January 6, 2010, please find our reply to the query.

Item 19 Exhibits, page 134

The following exhibits have been filed already:

    Exhibit

    No.

    Description of Exhibit

    Incorporated by Reference To

    1.1

    Memorandum and Articles of
Association of Trinity Biotech plc.

    Filed as an Exhibit 1 to
the Form 20-F filed with
the U.S. Securities and
Exchange Commission on
March 31, 2006.

    1.2

    Form of Deposit Agreement dated as
of October 21, 1992, as amended and
restated, among Trinity Biotech
plc, The Bank of New York as
Depositary, and all Owners and
holders from time to time of
American Depositary Receipts issued
thereunder.

    Filed as Exhibit 1 to the
Form F-6 filed with the
U.S. Securities and
Exchange Commission on
January 15, 2004.

    4.1

    Trinity Biotech plc Employee Share
Option Plan 2003.

    Filed as Exhibit 4 to the
Form S-8 Registration
Statement filed with the
U.S. Securities and
Exchange Commission on
April 28, 2005.

    4.3

    Sale and Purchase Agreement among
bioMerieux, Inc., Trinity Biotech
Manufacturing Limited and Trinity
Biotech plc, as guarantor, dated
May 24, 2006, as amended by
Amendment Number One dated June 22,
2006.

    Filed as Items 2 and 3 to
the Form 6-K filed with the
U.S. Securities and
Exchange Commission on June
30, 2006.

    4.4

    Lease agreement dated as of October
18, 2004 between Ronan O’Caoimh and
Jim Walsh with Trinity Biotech
Manufacturing Limited in respect of
office premises in Bray, Co
Wicklow, Ireland.

    Filed as an Exhibit 4b.1 to
the Form 20-F filed with
the U.S. Securities and
Exchange Commission on
March 31, 2006.

    4.5

    Lease agreement dated as of
November 26, 2004 between Ronan
O’Caoimh, Jonathon O’Connell and
Jim Walsh with Trinity Biotech plc
in respect of warehouse premises in
Bray, Co Wicklow, Ireland.

    Filed as an Exhibit 4b.2 to
the Form 20-F filed with
the U.S. Securities and
Exchange Commission on
March 31, 2006.

    8.1

    Subsidiaries of Trinity Biotech plc.

    Filed as Item 18, note 31
to the consolidated
financial statements to the
Form 20-F filed on April 7,
2009.

I confirm that we intend to incorporate the agreements by reference into the exhibit index in our
Form 20-F for the year ended December 31, 2009.

Service contracts between Trinity Biotech and its Executive Directors and Officers are not required
to be publicly disclosed under Irish company law. For this reason, we will not be including them in
the list of exhibits in our 2009 Form 20-F for the fiscal year ended December 31, 2009.

We acknowledge that:

    •

    it is the company’s responsibility for the adequacy and accuracy of the disclosure in
its filings;

    •

    Commission staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and

    •

    The company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.

In the event that you have any queries please contact me at +353 1 2769800.

Yours sincerely,

 /s/
Kevin Tansley

Kevin Tansley

Chief Financial Officer

Trinity Biotech plc.