United States securities and exchange commission logo May 11, 2022 Frederico Chaves Chief Financial Officer Fusion Fuel Green PLC 10 Earlsfort Terrace Dublin 2, D02 T380, Ireland Re: Fusion Fuel Green PLC Registration Statement on Form F-3 Filed May 5, 2022 File No. 333-264714 Dear Mr. Chaves: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Jeffrey Gallant