# EDGAR Filing Document

**Accession Number:** 0000888721
**File Stem:** 0001178913-26-000185
**Filing Date:** 2026-1
**Character Count:** 1991
**Document Hash:** 5ea7b5be9f9a311879581c829265976e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001178913-26-000185.hdr.sgml**: 20260225

**ACCESSION NUMBER**: 0001178913-26-000185

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260121

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TRINITY BIOTECH PLC
- **CENTRAL INDEX KEY:** 0000888721
- **STANDARD INDUSTRIAL CLASSIFICATION:** IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** IDA BUSINESS PARK
- **STREET 2:** BRAY
- **CITY:** WICKLOW
- **PROVINCE COUNTRY:** L2
- **BUSINESS PHONE:** 01135312955111

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** IDA BUSINESS PARK
- **STREET 2:** BRAY
- **CITY:** WICKLOW
- **PROVINCE COUNTRY:** L2

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#### <br>

#### TRINITY BIOTECH PLC
January 21, 2026

#### 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: Tim Buchmiller<br>

Re: Trinity Biotech plc<br> Registration Statement on Form F-1<br> <u>File No. 333- 292753</u>

To Mr. Buchmiller:

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. Eastern Time on Friday, January 23, 2026, 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,<br><u>/s/ Paul Murphy</u><br> Paul Murphy<br> Chief Financial Officer<br>

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