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UPLOAD Filing

Fusion Fuel Green PLC
Date: March 19, 2026 · CIK: 0001819794 · Accession: 0000000000-26-002814

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-294414

Date
March 19, 2026
Author
Office of Technology
Form
UPLOAD
Company
Fusion Fuel Green PLC

Letter

March 19, 2026 John-Paul Backwell Chief Executive Officer Fusion Fuel Green PLC 9 Pembroke Street Upper Dublin D02 KR83 Ireland Re:Fusion Fuel Green PLC Registration Statement on Form F-3 Filed March 18, 2026 File No. 333-294414 Dear John-Paul Backwell: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Jeff Kauten at 202-551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Joseph J. Kaufman

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March 19, 2026
John-Paul Backwell
Chief Executive Officer
Fusion Fuel Green PLC
9 Pembroke Street Upper
Dublin D02 KR83
Ireland
Re:Fusion Fuel Green PLC
Registration Statement on Form F-3
Filed March 18, 2026
File No. 333-294414
Dear John-Paul Backwell:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rule 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 Jeff Kauten at 202-551-3447 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Joseph J. Kaufman