Exhibit 21 

List of Subsidiaries

Company	Jurisdiction of Formation
Fusion Fuel Portugal, S.A.	Portugal
Fusion Cell Évora, Unipessoal LDA	Portugal
Fusion Cell Évora I, Unipessoal LDA	Portugal
Fusion Fuel USA, Inc.	United States
Fusion Fuel Spain, S.L.	Spain
Fusion Fuel Australia, PTY Ltd	Australia
Fusion Fuel Australia – Pilot PTY Ltd	Australia
Hevo Sines, Unipessoal LDA	Portugal
Hevo Sines II, Unipessoal LDA	Portugal
Hevo Sines III, Unipessoal LDA	Portugal
Hevo Portugal, Unipessoal, Lda.	Portugal
Fusion Cell Spain, S.L.	Spain