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                                                            April 9, 2025

John-Paul Backwell
Chief Executive Officer
Fusion Fuel Green PLC
The Victorians
15-18 Earlsfort Terrace
Saint Kevin   s
Dublin 2, D02 YX28, Ireland

       Re: Fusion Fuel Green PLC
           Registration Statement on Form F-3
           Filed March 28, 2025
           File No. 333-286202
Dear John-Paul Backwell:

       We have conducted a limited review of your registration statement and
have the
following comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.

Registration Statement on Form F-3 filed March 28, 2025
Exhibits

1.     Please revise this section to include the executed Ordinary Shares
Purchase
       Agreement.
General

2.     Please revise your registration statement to include the consent of
Quality Industrial
       Corp.'s auditor, Bush & Associates CPA LLC, as it relates to this
filing. Accordingly,
       also revise the Experts section on page 21 to update your disclosure to
include the
       current experts associated with this filing.
 April 9, 2025
Page 2
3.     Please revise your registration statement to include audited financial
statements for
       your most recent fiscal year. See Item 8.A.4 of Form 20-F.

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

       Please contact Eranga Dias at 202-551-8107 or Erin Purnell at
202-551-3454 with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing
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