SEC Comment Letter for VivoPower (VIVO) — Jan 6, 2026
VivoPower PLC
Date: Jan. 6, 2026 · CIK: 0001681348 · Accession: 0000000000-26-000131
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292437
Letter
Re: VivoPower International PLC Registration Statement on Form F-3 Filed December 23, 2025 File No. 333-292437 Dear Kevin Chin:
January 6, 2026
Kevin Chin Chief Executive Officer and Executive Chairman VivoPower International PLC Blackwell House Guildhall Yard London EC2V 5AE United Kingdom
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Irene Barberena-Meissner at 202-551-6548 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Mark C. Lee, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 6, 2026 Kevin Chin Chief Executive Officer and Executive Chairman VivoPower International PLC Blackwell House Guildhall Yard London EC2V 5AE United Kingdom Re: VivoPower International PLC Registration Statement on Form F-3 Filed December 23, 2025 File No. 333-292437 Dear Kevin Chin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Irene Barberena-Meissner at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Mark C. Lee, Esq. </TEXT> </DOCUMENT>