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SEC Company Response from TRINITY BIOTECH PLC (TRIB) (CIK 0000888721) (TRIB) — May 20, 2026

TRINITY BIOTECH PLC (TRIB) (CIK 0000888721)
Date: May 20, 2026 · CIK: 0000888721 · Accession: 0001554855-26-001094

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Confidence
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Reasoning

Date
May 20, 2026
Author
John Gillard
Form
CORRESP
Company
TRINITY BIOTECH PLC (TRIB) (CIK 0000888721)

Letter

TRINITY BIOTECH PLC May 20, 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: Doris Stacey Gama Re: Trinity Biotech plc Registration Statement on Form F-1 File No. 333- 295842 To Ms. Gama: 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, May 22, 2026, or as soon thereafter as possible. Please contact 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/ John Gillard John Gillard Chief Executive Officer

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CORRESP
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     TRINITY BIOTECH PLC May 20, 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: Doris Stacey Gama   Re: Trinity Biotech plc Registration Statement on Form F-1 File No. 333- 295842                      To Ms. Gama: 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,   May 22, 2026, or as soon thereafter as possible. Please contact 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/ John Gillard John Gillard Chief Executive Officer