TRINITY BIOTECH PLC

May 3, 2024

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: Lauren Hamill
Re: Trinity Biotech plcRegistration Statement on Form F-3
File No. 333-279017

To Ms. Hamill:

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 9:00 am. Eastern Time on Tuesday, May 7, 2024, 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/ John Gillard

John Gillard

Chief Executive Officer