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Correspondence 0001493152-25-027038 from Fusion Fuel Green PLC (HTOO)

Fusion Fuel Green PLC
Date: Dec. 10, 2025 · CIK: 0001819794 · Accession: 0001493152-25-027038

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File numbers found in text: 333-287226

Date
December 12, 2025
Author
Fusion Fuel Green PLC
Form
CORRESP
Company
Fusion Fuel Green PLC

Letter

Fusion Fuel Green PLC

Pembroke Street Upper

Dublin D02 KR83

Ireland

December 10, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Eranga Dias

Re: Fusion Fuel Green PLC

Registration Statement on Form F-3 (File No. 333-287226)

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 Friday, December 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 Joseph J. Kaufman of Bevilacqua PLLC at (202) 869-0888, ext. 113 .

Respectfully,
Fusion Fuel Green PLC

Show Raw Text
CORRESP
 1
 filename1.htm

 Fusion
Fuel Green PLC

 9
Pembroke Street Upper

 Dublin
D02 KR83

 Ireland

 December
10, 2025

 Securities
and Exchange Commission

 100 F Street, N.E.

 Washington, DC 20549

 Attn: Eranga Dias

 Re:
 Fusion Fuel Green PLC

 Registration Statement
 on Form F-3 (File No. 333-287226)

 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 Friday, December 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 Joseph
J. Kaufman of Bevilacqua PLLC at (202) 869-0888, ext. 113 .

 Respectfully,

 Fusion Fuel Green PLC

 By:
 /s/ John-Paul Backwell

 John-Paul Backwell

 Chief Executive Officer

 cc:
Joseph J. Kaufman