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                 October 8, 2021

       Oystein Kalleklev
       Chief Executive Officer
       Flex LNG Ltd.
       Par-la-Ville Place
       14 Par-la-Ville Place
       Hamilton, HM 08
       Bermuda

                                                        Re: Flex LNG Ltd.
                                                            Registration
Statement on Form F-3
                                                            Filed October 1,
2021
                                                            File No. 333-259962

       Dear Mr. Kalleklev:

              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 Loan
Lauren Nguyen, Legal
       Branch Chief, at 202-551-3642 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Keith Billotti