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