September 12, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Christine Westbrook
| Re: | Trinity Biotech Plc Registration Statement on Form F-3 File No. 333-267160 |
Ms. Westbrook:
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. Washington, D.C. time on Wednesday, September 14, 2022, or as soon thereafter as possible.
Management of Trinity is aware of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the disposition of the securities covered by the above-referenced Registration Statement.
Thank you very much for your courtesy in this matter.
Very truly yours, /s/ John Gillard John Gillard Chief Financial Officer |
| Trinity Biotech | T +353 1 276 9800 | Trinity Biotech PLC Limited |
| One Southern Cross | F +353 1 276 9888 | Registered in Ireland. Registration number 183476 |
| IDA Business Park | info@trinitybiotech.com | Directors: R O’Caoimh (CEO), Seon Kyu Jeon, Dr. J Walsh, |
| Bray, Co Wicklow | www.trinitybiotech.com | J Gillard, A Kekedjian, M Sung Soo Kim |
| Ireland |