Fusion Fuel Green PLC
9 Pembroke Street Upper
Dublin D02 KR83
Ireland
August 12, 2025
Securities
and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Jenny O’Shanick
| Re: | Fusion Fuel Green PLC |
Registration Statement on Form F-3 (File No. 333-289429)
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, August 14, 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