United States securities and exchange commission logo




                                                                                
                     April 18, 2024

       James F. McCabe, Jr.
       Chief Financial Officer
       Triumph Group Inc.
       555 E Lancaster Avenue, Suite 400
       Radnor, Pennsylvania 19087

                                                        Re: Triumph Group Inc.
                                                            Form 10-K for 
Fiscal Year Ended March, 31, 2023
                                                            File No. 001-12235

       Dear James F. McCabe, Jr.:

              We have completed our review of your filing. 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.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Manufacturing