HART & HART, LLC ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 |
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| harttrinen@aol.com | ||
| (303) 839-0061 | Fax: (303) 839-5414 | |
| February 21, 2023 |
Jane Park
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Flexible Solutions International, Inc. | |
| Amended Registration Statement on Form S-3 | ||
| Filed February 21, 2023 | ||
| File No. 333-269143 |
This office represents Flexible Solutions International, Inc. (the “Company”). Amendment No. 2 to the Company’s Registration Statement has been filed with the Commission. The only change in Amendment No. 2 from Amendment No. 1 is erroneous language on the cover page concerning “Approximate date of commencement if proposed sale to the public” has been removed.
If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned.
| Very Truly Yours, | |
| HART & HART, LLC | |
| /s/ William T. Hart | |
| William T. Hart |