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SEC Comment Letter 0000000000-24-001576 to Fusion Fuel Green PLC (HTOO)

Fusion Fuel Green PLC
Date: Feb. 9, 2024 · CIK: 0001819794 · Accession: 0000000000-24-001576

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File numbers found in text: 333-276880

Date
February 9, 2024
Author
Frederico Figueira de Chaves
Form
UPLOAD
Company
Fusion Fuel Green PLC

Letter

United States securities and exchange commission logo February 9, 2024 Frederico Figueira de Chaves Chief Executive Officer Fusion Fuel Green PLC The Victorians 15-18 Earlsfort Terrace Saint Kevin’s Dublin 2, D02 YX28, Ireland Re:Fusion Fuel Green PLC Registration Statement on Form F-3 Filed February 6, 2024 File No. 333-276880 Dear Frederico Figueira de Chaves: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Jeffrey M. Gallant

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United States securities and exchange commission logo
February 9, 2024
Frederico Figueira de Chaves
Chief Executive Officer
Fusion Fuel Green PLC
The Victorians
15-18 Earlsfort Terrace
Saint Kevin’s
Dublin 2, D02 YX28, Ireland
Re:Fusion Fuel Green PLC
Registration Statement on Form F-3
Filed February 6, 2024
File No. 333-276880
Dear Frederico Figueira de Chaves:
            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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Jeffrey M. Gallant