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CORRESP Filing

Fusion Fuel Green PLC
Date: June 10, 2025 · CIK: 0001819794 · Accession: 0001213900-25-053089

Offering / Registration Process

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File numbers found in text: 333-286202

Date
June 10, 2025
Author
Fusion Fuel Green PLC
Form
CORRESP
Company
Fusion Fuel Green PLC

Letter

Fusion Fuel Green PLC

9 Pembroke Street Upper

Dublin D02 KR83

Ireland

June 10, 2025

U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549

Attn: Eranga Dias

Erin Purnell

Re: Fusion Fuel Green PLC

Registration Statement on Form F-3 (File No. 333-286202)

Ladies and Gentlemen,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Fusion Fuel Green PLC hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") and declare the Registration Statement effective at 5:00 p.m. (Eastern Time) on Thursday, June 12, 2025, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100 .

Respectfully,
Fusion Fuel Green PLC

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CORRESP
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 filename1.htm

 Fusion Fuel Green PLC

 9 Pembroke Street Upper

 Dublin D02 KR83

 Ireland

 June 10, 2025

 U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

 Attn: Eranga Dias

 Erin Purnell

 Re: Fusion Fuel Green PLC

 Registration Statement on Form F-3 (File No.
333-286202)

 Ladies and Gentlemen,

 Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Fusion Fuel Green PLC hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness
of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") and declare the Registration Statement
effective at 5:00 p.m. (Eastern Time) on Thursday, June 12, 2025, or as soon thereafter as practicable.

 It would
be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua
PLLC at (202) 869-0888, ext. 100 .

 Respectfully,

 Fusion Fuel Green PLC

 By:
 /s/ John-Paul Backwell

 John-Paul Backwell

 Chief Executive Officer

 cc: Louis A. Bevilacqua, Esq.