Fusion Fuel Green PLC

10 Earlsfort Terrace

Dublin 2, D02 T380, Ireland

Tel.: +353 1 920 1040



November 9, 2020


Division of Corporation Finance

Office of Energy & Transportation

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


  Re: Fusion Fuel Green PLC
Registration Statement on Form F-4
File No. 333-245052


Ladies and Gentlemen:


Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Fusion Fuel Green PLC hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:30 p.m., Eastern Time, on Tuesday, November 10, 2020, or as soon thereafter as practicable.


  /s/ Frederico Figueira de Chaves
  Frederico Figueira de Chaves, Secretary