Fusion Fuel Green PLC
10 Earlsfort Terrace
Dublin 2, D02 T380, Ireland
Tel.: +353 1 920 1040
January 26, 2021
Division of Corporation Finance
Office of Energy & Transportation
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Fusion Fuel Green
PLC Registration Statement on Form F-1 Filed January 8, 2021 File No. 333-251990 |
Ladies and Gentlemen:
Fusion Fuel Green PLC hereby responds as follows to the comment letter from the staff of the Securities and Exchange Commission (the “Staff”) dated January 25, 2021, relating to the above-referenced Registration Statement on Form F-1 (the “Registration Statement”). For the Staff’s convenience, we have recited the comment in the Staff’s letter below in bold and set forth the response in regular font immediately thereafter.
Form F-1 filed January 8, 2021
Incorporation of Documents by Reference, page 102
| 1. | It appears that you have incorporated by reference certain prior filings and all subsequent filings made under Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the initial filing date of the Registration Statement. Please provide your analysis that you are eligible to incorporate by reference under General Instruction VI of Form F-1, or revise your filing accordingly. |
We have removed the section of the Registration Statement titled “Incorporation of Documents by Reference,” as requested.
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If you have any questions, please do not hesitate to contact me at the above telephone number.
| Sincerely, | |
| /s/ Frederico Figueira de Chaves | |
| Frederico Figueira de Chaves, Secretary |