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
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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