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<SEC-DOCUMENT>0000897069-06-001285.txt : 20061115
<SEC-HEADER>0000897069-06-001285.hdr.sgml : 20061115
<ACCEPTANCE-DATETIME>20060509165926
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000897069-06-001285
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060509

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 V8N 1X5
		STATE:			A1
		BUSINESS PHONE:		2504779969

	MAIL ADDRESS:	
		STREET 1:		2614 QUEENSWOOD DR
		CITY:			VICTORIA BC CANADA
		STATE:			A1
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[FLEXIBLE SOLUTIONS
LETTERHEAD] </FONT></H1>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 9, 2006  </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>VIA EDGAR &#150;
CORRESPONDENCE FILING</U> </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Securities and Exchange
Commission<BR>Division of Corporation Finance<BR>100 F Street, N.E.<BR>Mail Stop
7010<BR>Washington, D.C. 20549-7010<BR>Attn: Ms. Pamela A. Long </FONT></P>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Re: </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><I>Flexible
Solutions International, Inc.<BR> Amendment No. 2 to Registration Statement on Form S-3,
filed March 30, 2006<BR>(File No. 333-124751); Annual Report on Form 10-KSB
for the Year Ended<BR>December&nbsp;31, 2005, filed on March 9, 2006; Annual Report on Form
10-KSB/A<BR>for the Year Ended December&nbsp;31, 2004, filed on March
9, 2006; and Current<BR>Report on Form 8-K, filed March 13, 2006 (File No. 1-31540)</I></B></FONT><HR ALIGN=LEFT WIDTH=60% SIZE=2 COLOR=BLACK NOSHADE></TD>
</TR>
</TABLE>
<BR>


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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dear Ms. Long: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Flexible
Solutions International, Inc. (the &#147;<U>Company</U>&#148;), has reviewed the
Securities and Exchange Commission (the &#147;Commission&#148;) letter dated April 18,
2006 (the &#147;<U>April 18 Comment Letter</U>&#148;) regarding Amendment No. 2 to the
Company&#146;s Registration Statement on Form S-3 (the &#147;<U>Registration
Statement</U>&#148;), filed by the Company on March 30, 2006, its Annual Report on Form
10-KSB for the year ended December 31, 2005 (the &#147;<U>2005 Form 10-KSB</U>&#148;),
filed by the Company on March 9, 2006, its Annual Report on Form 10-KSB/A for the year
ended December 31, 2004 (the &#147;<U>2004 Form 10-KSB/A</U>&#148;), filed by the Company
on March 9, 2006, and its Current Report on Form 8-K dated March 10, 2006 (the
&#147;<U>March 10 Form 8-K</U>&#148;), filed by the Company on March 13, 2006. The Company
responds to the April 18 Comment Letter as follows: </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>A.</B>&nbsp;&nbsp;&nbsp;&nbsp;
          <B><U>Response to Commission Comment 1 (&#147;Form 10-KSB for the year ended
          December 31, 2005 [2004], Financial Statements, Report of Independent Registered
          Public Accounting Firm, page F-1&#148;)</U></B> </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
note at the outset that we believe that the Commission&#146;s first comment is intended to
refer to the 2004 Form 10-KSB/A. With respect to the Commission&#146;s comment as to why
Cinnamon Jang Willoughby &amp; Company (&#147;<U>CJW</U>&#148;) issued two different audit
reports related to the financial statements for the year ended December 31, 2004, the
Company respectfully informs the Commission that the auditors&#146; report for the
financial statements for the year ended December 31, 2004 contains a typographical error.
The auditors&#146; report should be dated as of February 11, 2005. If the Commission has
no further comments with respect to this issue, the Company will file via EDGAR an
amendment to its 2004 Form 10-KSB, and such amendment shall include a corrected CJW
auditors&#146; report containing the correct date of such report. </FONT></P>




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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Ms. Pamela A. Long<BR>Securities
and Exchange Commission<BR>May 9, 2006<BR>Page 2  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>B.</B>&nbsp;&nbsp;&nbsp;&nbsp;
<U><B>Response to Commission Comment 2 (&#147;Item 8A. Controls and Procedures&#148;)</B></U> </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With
respect to the Commission&#146;s request for a more detailed explanation as to how the
Company was able to conclude that its disclosure controls and procedures were effective as
of September 30, 2005 and December 31, 2005, the Company respectfully informs the
Commission that, prior to each of the periods referenced above, the Company&#146;s
management conducted its internal controls evaluation of the effectiveness of the design
and operation of its disclosure controls and procedures. Based upon those evaluations, as
conducted pursuant to the Company&#146;s protocols, management, the Company&#146;s board
of directors and the audit committee of the Company&#146;s board of directors, concluded
that the Company&#146;s disclosure controls and procedures were effective as of such
periods. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
restatement of the Company&#146;s financial statement was required because of human
clerical error in transferring the inventory floor count to computerized spreadsheets. The
Company respectfully informs the Commission that such errors are uncommon and the Company
believes it is not possible to design a system that absolutely prevents human error.
Following the mis-transcription of the inventory count, management&#151;in good
faith&#151;used inventory floor count number to produce the Company&#146;s financial
statements for the quarter ended September 30, 2005. These financial statements were then
presented to, and reviewed by, CJW, the Company&#146;s senior management, as well as the
board of directors and the audit committee of the board of directors, prior to including
them in the Form 10-QSB for the quarter ended September 30, 2005 (the &#147;<U>September
30 Form 10-QSB</U>&#148;). </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
reviewing and assessing the September 30 Form 10-QSB, each reviewing person of the Company
(whether management, director, or audit committee member) accepted that the data was
accurate. To do otherwise would require each such person to possess an incredible amount
of knowledge about the financial intricacies of the Company and/or would require the
continual re-checking of each numerical value generated to ensure accuracy.
Notwithstanding the above however, as part of the Company&#146;s internal control
protocols senior management of the Company selects for review in the next reporting period
various numerical data from the previous period. During the compilation of data to be used
in the financial statements contained in the 2005 Form 10-KSB (<I>i.e.</I> the next
reporting period following the mis-transcription), senior management discovered that the
number assigned to inventory for the quarter ended September 30, 2005 appeared to be
suspect and immediately investigated the issue. Within fifteen days of senior managements
review, the mis-transcription had been discovered and corrected. </FONT></P>




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<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Project" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Ms. Pamela A. Long<BR>Securities
and Exchange Commission<BR>May 9, 2006<BR>Page 3  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After
correction and disclosure, management referred the matter to the Company&#146;s audit
committee of the board of directors for review and determination as whether a change to
the Company&#146;s inventory control protocol was necessary or advisable. On January 25,
2006, the audit committee of the board of directors recommended a change to the
Company&#146;s internal controls related to inventory, which now requires that quarterly
and annual inventory counts be conducted by plant managers, accompanied by either an equal
or more senior level executive from a division reporting directly to the head office of
the Company, or by an independent accountant reporting in the same manner. This change was
implemented and made effective during the first quarter of 2006. Although the Company
modified its internal control procedures related to inventory matters in the first quarter
of 2006, management, the Company&#146;s board of directors, including its audit committee,
and CJW each concluded that no change in the assessment of the effectiveness of the
Company&#146;s internal controls for the periods referenced above was necessary based on
an isolated event of human error. The foregoing explanation and modification of the
Company&#146; s internal controls will be disclosed in the Company&#146;s Form 10-QSB for
the period ended March 31, 2006. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>C.&nbsp;&nbsp;&nbsp;&nbsp;
<U>Response to Commission Comment 3 (&#147;Form 8-K dated March 10, 2006&#148;)</U></B> </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company
has filed with the Commission an amendment to its Form 8-K, which amendment was filed on
May 5, 2005 (the <U>&#147;Amendment to Form 8-K</U>&#148;). In light of the non-GAAP
financial measures included in the March 10 Form 8-K, the Amendment to Form 8-K provides
the disclosures required for non-GAAP financial measures, as set forth in Instruction 2 to
the Form 8-K and Item 100(a) of Regulation G. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
you have any further comments regarding this letter or the responses contained herein,
please contact directly the attorney for the Company, Deepak Nanda, at (310) 975-7912 with
any questions or comments regarding this matter. Mr. Nanda&#146;s facsimile number is
(310) 557-8475. </FONT></P>

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<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Very truly yours,</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><B>FLEXIBLE SOLUTIONS INTERNATIONAL, INC.</B></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><BR><U>/s/ Daniel B. O'Brien</U></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Daniel B. O'Brien</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>President and Chief Executive Officer</FONT></TD></TR>
</TABLE>
<BR>



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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>cc:  </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chris
Edwards (via EDGAR only)<BR>          Matt Franker (via EDGAR only)<BR>          Nudrat Salik
(via EDGAR only)<BR>          Marie Humphrey (via EDGAR only)<BR>          Andrew B. Serwin<BR>
         Deepak Nanda</FONT></TD>
</TR>
</TABLE>
<BR>



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