VivoPower International PLC
The Scalpel
18th Floor, 52 Lime Street
London EC3M 7AF
United Kingdom
August 25, 2021
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Joseph Klinko and Lily Dang
Re: VivoPower International PLC (the “Company”)
Form 20-F for the Fiscal Year Ended June 30, 2020
Filed September 8, 2020
File No. 001-37974
Ladies and Gentlemen:
We are hereby filing with the Securities and Exchange Commission (the “Commission”) this letter in response to the letter dated August 23, 2021 (the “Letter”) from Joseph Klinko and Lily Dang of the Staff (the “Staff”) of the Commission to Kevin Chin, the Company’s Chief Executive Officer.
The Letter requests that the company respond to the comments contained in the letters dated March 1, 2021, April 29, 2021, and July 9, 2021 (the “Comment Letters”) by September 7, 2021. We are writing to inform that Staff that the Company has been working to prepare responses to the Comment Letters and expect to provide our responses on or before September 7, 2021. The completion of the responses has been delayed as the Company has been focused on the preparation of its year-end financial statements. We appreciate the Staff’s consideration.
Very truly yours,
/s/ James Tindal-Robertson James Tindal-Robertson |
cc: Securities and Exchange Commission
Joseph Klinko
Lily Dang
VivoPower International PLC
Kevin Chin
James Tindal-Robertson
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Melissa V. Frayer
Andrew D. Thorpe