# EDGAR Filing Document

**Accession Number:** 0001069394
**File Stem:** 0000000000-23-000496
**Filing Date:** 2023-1
**Character Count:** 7950
**Document Hash:** 4d40957fc02f4e69883de39db57c6615
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000496.hdr.sgml**: 20230331

**ACCESSION NUMBER**: 0000000000-23-000496

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230118

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-23-000769

## Text-Extract

```

United States securities and exchange commission logo

                              January 18, 2023

       Daniel O'Brien
       President and Chief Executive Officer
       Flexible Solutions International, Inc.
       6001 54 Ave.
       Taber, Alberta, Canada
       T1G 1X4

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

       Dear Daniel O'Brien:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form S-3 filed January 6, 2023

       Description of Securities, page 7

   1.                                                   We note your disclosure
on the cover page relating to the offer of convertible preferred
                                                        stock, rights, warrants
and units, which you otherwise do not mention in the Description
                                                        of Securities section.
Please revise to include descriptions of each type of security being
                                                        registered in this
registration statement.
       Exhibits

   2.                                                   Please revise your fee
table to include the units being registered in the registration
                                                        statement and also
provide information as to each type of securities separately in the
                                                        manner required by Item
601(b)(107) of Regulation S-K.
 Daniel O'Brien
Flexible Solutions International, Inc.
January 18, 2023
Page 2
3.     We note that your Exhibit 5.1 opinion includes an opinion with respect
to various
       "securities which are the subject of the Registration Statement," which
include shares of
       common stock, preferred stock, convertible preferred stock, rights,
units and warrants.
       Please revise the Exhibit 5.1 opinion to address the legality of each
type of security
       offered and also disclose that the units will be binding obligations of
the company. For
       guidance, please consider Section II.B.1.h of Staff Legal Bulletin No.
19.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Jane Park at 202-551-7439 or Loan Lauren Nguyen at
202-551-3642 with
any questions.

                                                            Sincerely,

FirstName LastNameDaniel O'Brien                            Division of
Corporation Finance
                                                            Office of
Industrial Applications and
Comapany NameFlexible Solutions International, Inc.
                                                            Services
January 18, 2023 Page 2
cc:       William Hart, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 18, 2023

Daniel O'Brien  
President and Chief Executive Officer  
Flexible Solutions International, Inc.  
6001 54 Ave.  
Taber, Alberta, Canada  
T1G 1X4

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

Dear Daniel O'Brien:

We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

Form S-3 filed January 6, 2023

Description of Securities, page 7

1. We note your disclosure on the cover page relating to the offer of convertible preferred stock, rights, warrants and units, which you otherwise do not mention in the Description of Securities section. Please revise to include descriptions of each type of security being registered in this registration statement.

# Exhibits

2. Please revise your fee table to include the units being registered in the registration statement and also provide information as to each type of securities separately in the manner required by Item 601(b)(107) of Regulation S-K.

Daniel O'Brien
Flexible Solutions International, Inc.
January 18, 2023
Page 2

3. We note that your Exhibit 5.1 opinion includes an opinion with respect to various "securities which are the subject of the Registration Statement," which include shares of common stock, preferred stock, convertible preferred stock, rights, units and warrants. Please revise the Exhibit 5.1 opinion to address the legality of each type of security offered and also disclose that the units will be binding obligations of the company. For guidance, please consider Section II.B.1.h of Staff Legal Bulletin No. 19.

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.

Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

Please contact Jane Park at 202-551-7439 or Loan Lauren Nguyen at 202-551-3642 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: William Hart, Esq.