  We prove a Liv\v{s}ic-type theorem for H\"older continuous and matrix-valued
cocycles over non-uniformly hyperbolic systems. More precisely, we prove that
whenever $(f,\mu)$ is a non-uniformly hyperbolic system and $A:M \to
GL(d,\mathbb{R}) $ is an $\alpha$-H\"{o}lder continuous map satisfying $
A(f^{n-1}(p))\ldots A(p)=\text{Id}$ for every $p\in \text{Fix}(f^n)$ and $n\in
\mathbb{N}$, there exists a measurable map $P:M\to GL(d,\mathbb{R})$ satisfying
$A(x)=P(f(x))P(x)^{-1}$ for $\mu$-almost every $x\in M$. Moreover, we prove
that whenever the measure $\mu$ has local product structure the transfer map
$P$ is $\alpha$-H\"{o}lder continuous in sets with arbitrary large measure.
