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.
