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SEC Company Response from VivoPower (VIVO) — Jan 7, 2026

VivoPower PLC
Date: Jan. 7, 2026 · CIK: 0001681348 · Accession: 0001493152-26-000867

Offering / Registration Process

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File numbers found in text: 333-292437

Date
December 23, 2025
Author
Kevin Chin
Form
CORRESP
Company
VivoPower PLC

Letter

January 8, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

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

Show Raw Text
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