United States securities and exchange commission logo





                           July 10, 2020

       Denis Burger
       Director
       Trinity Biotech plc
       2823 Girts Rd.
       Jamestown, NY 14701

                                                        Re: Trinity Biotech plc
                                                            Registration
Statement on Form F-3
                                                            Filed July 6, 2020
                                                            File No. 333-239701

       Dear Mr. Burger:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Chris
Edwards at (202) 551-6761 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Steven J. Glusband,
Esq.