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Correspondence 0001171843-24-001560 from Fusion Fuel Green PLC (HTOO)

Fusion Fuel Green PLC
Date: March 25, 2024 · CIK: 0001819794 · Accession: 0001171843-24-001560

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File numbers found in text: 333-276880

Date
March 25, 2024
Author
FUSION FUEL GREEN PLC
Form
CORRESP
Company
Fusion Fuel Green PLC

Letter

Fusion Fuel Green PLC

The Victorians

15-18 Earlsfort Terrace

Saint Kevin’s

Dublin 2, D02 YX28, Ireland

March 25, 2024

Division of Corporation Finance

Office of Manufacturing

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Fusion Fuel Green PLC

Registration Statement on Form F-3

File No. 333-276880

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Fusion Fuel Green PLC hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on Wednesday, March 27, 2024, or as soon thereafter as practicable.

Sincerely,
FUSION FUEL GREEN PLC

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CORRESP
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Fusion Fuel Green PLC

The Victorians

15-18 Earlsfort Terrace

Saint Kevin’s

Dublin 2, D02 YX28, Ireland

March 25, 2024

Division of Corporation Finance

Office of Manufacturing

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Fusion Fuel Green PLC

Registration Statement on Form F-3

File No. 333-276880

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended,
Fusion Fuel Green PLC hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such
Registration Statement will become effective at 4:00 p.m., Eastern Time, on Wednesday, March 27, 2024, or as soon thereafter as practicable.

    Sincerely,

    FUSION FUEL GREEN PLC

     	By:
    /s/ Frederico Figueira de Chaves

    Frederico Figueira de Chaves

    Chief Executive Officer