United States securities and exchange commission logo September 23, 2022 Kevin Chin Chief Executive Officer, Executive Chairman and Director VivoPower International PLC The Scalpel 18th Floor 52 Lime Street London EC3M 7AF United Kingdom Re: VivoPower International PLC Registration Statement on Form F-1 Filed September 16, 2022 File No. 333-267481 Dear Mr. Chin: 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 Arthur Tornabene-Zalas at (202) 551-3162 or Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Ivan Blumenthal, Esq.