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                               January 25, 2021

       Frederico Figueira de Chaves
       Chief Financial Officer and Director
       Fusion Fuel Green PLC
       10 Earlsfort Terrace
       Dublin 2, D02 T380, Ireland

                                                        Re: Fusion Fuel Green
PLC
                                                            Registration
Statement on Form F-1
                                                            Filed January 8,
2021
                                                            File No. 333-251990

       Dear Mr. Figueira de Chaves:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       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 V.I of Form F-1, or revise your
                                                        filing accordingly.
               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.

                                                        Refer to Rules 460 and
461 regarding requests for acceleration. Please allow adequate
 Frederico Figueira de Chaves
Fusion Fuel Green PLC
January 25, 2021
Page 2

time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Kevin Dougherty at (202) 551-3271 or Loan Lauren Nguyen,
Legal
Branch Chief, at (202) 551-3271 with any other questions.



                                                             Sincerely,
FirstName LastNameFrederico Figueira de Chaves
                                                             Division of
Corporation Finance
Comapany NameFusion Fuel Green PLC
                                                             Office of Energy &
Transportation
January 25, 2021 Page 2
cc:       Melissa Curvino
FirstName LastName