SecProbe.io

CORRESP
1
filename1.htm

    TRINITY BIOTECH PLC

    January 21, 2026

    VIA EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

    Office of Life Sciences

    100 F Street, NE

    Washington, D.C. 20549

            Attention: Tim Buchmiller

              Re: Trinity Biotech plc

                Registration Statement on Form F-1

                File No. 333- 292753

    To Mr. Buchmiller:

    The undersigned, on behalf of Trinity Biotech plc (“Trinity”), issuer of the securities covered by the
      above-referenced Registration Statement, hereby respectfully requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission at 4:00 p.m. Eastern Time on Friday, January 23, 2026, or as soon
      thereafter as possible.

    Please contact Steven Glusband (212-238-8605, glusband@clm.com) or Mary Brown (212-238-8765, mbrown@clm.com) of
      Carter Ledyard & Milburn LLP with any questions you may have concerning this request.

                Very truly yours,

                /s/ Paul Murphy

                Paul Murphy

                Chief Financial Officer