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
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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