SEC Company Response from VivoPower (VIVO) — Jan 7, 2026
VivoPower PLC
Date: Jan. 7, 2026 · CIK: 0001681348 · Accession: 0001493152-26-000867
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File numbers found in text: 333-292437
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CORRESP 1 filename1.htm January 8, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, NE Washington, D.C. 20549 Attn: Irene Barberena-Meissner Re: VivoPower International PLC Registration Statement on Form F-3 Filed December 23, 2025 File No. 333-292437 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, VivoPower International PLC (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Daylight Time, on January 9, 2026, or as soon thereafter as practicable. Please notify Mark C. Lee of Rimôn, P.C., counsel to the Company, at +1 916.603.3444 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. VivoPower International PLC By: /s/ Kevin Chin Name: Kevin Chin Title: Executive Chairman