# EDGAR Filing Document

**Accession Number:** 0001069394
**File Stem:** 0001493152-23-002341
**Filing Date:** 2023-1
**Character Count:** 2169
**Document Hash:** f2e777a953074f48d2cd9282168099a2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-002341.hdr.sgml**: 20230331

**ACCESSION NUMBER**: 0001493152-23-002341

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230124

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FLEXIBLE SOLUTIONS INTERNATIONAL INC
- **CENTRAL INDEX KEY:** 0001069394
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS CHEMICAL PRODUCTS [2890]
- **IRS NUMBER:** 911922863
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2614 QUEENSWOOD DR
- **CITY:** VICTORIA B C
- **STATE:** A1
- **ZIP:** V8N 1X5
- **BUSINESS PHONE:** 2504779969

**MAIL ADDRESS:**
- **STREET 1:** 2614 QUEENSWOOD DR
- **CITY:** VICTORIA BC CANADA
- **STATE:** A1
- **ZIP:** V8N 1X5

***HART & HART, LLC***

ATTORNEYS AT LAW

1624 Washington Street

Denver, CO 80203

________ harttrinen@aol.com <br> (303) 839-0061 Fax: (303) 839-5414

January 24, 2023

Jane Park

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

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| | |
|:---|:---|
| Re: | Flexible Solutions International, Inc. |
|  | Registration Statement on Form S-3 |
|  | Filed January 6, 2023 |
|  | File No. 333-269143 |

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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.

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| | | |
|:---|:---|:---|
|  |  | <u>Page No.</u> |
| 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 |

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If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned.

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| |
|:---|
| Very Truly Yours, |
| HART & HART, LLC |
| */s/ William T. Hart* |
| William T. Hart |

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