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SEC Company Response from TRINITY BIOTECH PLC (TRIB) (CIK 0000888721) (TRIB) — Mar 5, 2010

TRINITY BIOTECH PLC (TRIB) (CIK 0000888721)
Date: March 5, 2010 · CIK: 0000888721 · Accession: 0000950123-10-021187

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File numbers found in text: 000-22320

Referenced dates: February 24, 2010

Date
March 5, 2010
Author
Assistant Director
Form
CORRESP
Company
TRINITY BIOTECH PLC (TRIB) (CIK 0000888721)

Letter

United States Securities and Exchange Commission Trinity Biotech Plc Form 20-F for the fiscal year ended December 31, 2008 Filed April 7, 2009 File No. 000-22320

Re:

Dear Jeffrey,

In reference to your letter dated February 24, 2010, I confirm that we have now filed the following agreements as exhibits:

1.

Acquisition agreement with Cortex Biochem Inc

2.

Acquisition agreement with Sterilab Services UK

We intend to list these two agreements along with the other agreements mentioned in my letter of February 16, 2010 in the exhibit index in our next Form 20-F.

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.

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CORRESP
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Correspondence

March 5, 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,

In reference to your letter dated February 24, 2010, I confirm that we have now filed the following agreements as
exhibits:

    1.

    Acquisition agreement with Cortex Biochem Inc

    2.

    Acquisition agreement with Sterilab Services UK

We intend to list these two agreements along with the other agreements mentioned in my letter of February 16, 2010 in
the exhibit index in our next Form 20-F.

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.