HART & HART, LLC
ATTORNEYS AT LAW
1624 Washington Street
Denver, CO 80203
| ________ | harttrinen@aol.com | |
| (303) 839-0061 | Fax: (303) 839-5414 |
January 24, 2023
Jane Park
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Flexible Solutions International, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed January 6, 2023 | ||
| File No. 333-269143 |
This office represents Flexible Solutions International, Inc. (the “Company”). Amendment No. 1 to the Company’s Registration Statement has been filed with the Commission. The following are the Company’s responses to the comments received from the staff by letter dated January 18, 2023. The numbers below correspond to the paragraph numbers in the staff’s comment letter.
| Page No. | ||||
| 1. | Comment complied with. Please note that a description of convertible preferred stock is included in the description of preferred stock. | 8 | ||
| 2. | Comment complied with. | Exhibit 107 | ||
| 3. | Comment complied with. | Exhibit 5 |
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 |