HART & HART, LLC
ATTORNEYS AT LAW
1624 Washington Street
Denver, CO 80203
| ________ | harttrinen@aol.com | |
| (303) 839-0061 | Fax: (303) 839-5414 |
February 24, 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 24, 2023 | ||
| File No. 333-269143 |
This office represents Flexible Solutions International, Inc. (the “Company”). Amendment No. 3 to the Company’s Registration Statement has been filed with the Commission. The only change in Amendment No. 3 from Amendment No. 2 is the addition of the Accountant’s Consent.
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 |