SEC Comment Letter for VivoPower International PLC (VIVO) (CIK 0001681348) (VIVO) — Jun 21, 2018
VivoPower International PLC (VIVO) (CIK 0001681348)
Date: June 21, 2018 · CIK: 0001681348 · Accession: 0000000000-18-019084
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Mail Stop 4631 June 21, 2018 Via E -mail Mr. Carl Weatherley -White Chief Executive Officer VivoPower International PLC 91 Wimpole Street, Marylebone London W1G 0EF United Kingdom Re: VivoPower International PLC Form 20-F for the year ended March 31, 2017 Filed August 1, 2017 as amended on August 1, 2017 File No. 1 -37974 Dear Mr. Weatherley -White : 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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ John Cash John Cash Branch Chief Office of Manufacturing and Construction