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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000897069-06-001416.txt : 20061115
<SEC-HEADER>0000897069-06-001416.hdr.sgml : 20061115
<ACCEPTANCE-DATETIME>20060526153343
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000897069-06-001416
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060526

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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH ALIGN="Right"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;&nbsp;&nbsp;<BR><BR></FONT></TH></TR>
<TR VALIGN="BOTTOM">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="1"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="1"></FONT></TH>
     <TH ALIGN="Left"><FONT FACE="Times New Roman, Times, Serif" SIZE="1">FOLEY &amp; LARDNER LLP<BR>ATTORNEYS AT LAW</FONT></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="1">2029 CENTURY PARK EAST, SUITE 3500<BR>
LOS ANGELES, CA  90067-3021<BR>
310.277.2223&nbsp;&nbsp;TEL<BR>
310.557.8475&nbsp;&nbsp;FAX<BR>
www.foley.com<BR><BR>
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp; </FONT>
</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">May 25, 2006&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="1">CLIENT/MATTER NUMBER<BR>
&nbsp;
</FONT></TD></TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold-TNR" FSL="Project" -->
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Via EDGAR&#151;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>Flexible
Solutions International, Inc.                   <BR>Amendment No. 3 to Registration Statement
on Form SB-2 <BR>File No. 333-124751 Filed May 25, 2006 </FONT><HR ALIGN=LEFT WIDTH=40% SIZE=1 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;With
respect to Comment 2 set forth in the Securities and Exchange Commission (the
&#147;<U>Commission</U>&#148;) letter dated May 25, 2006 (the &#147;<U>May 25 Comment
Letter</U>&#148;) to Flexible Solutions International, Inc. (the
&#147;<U>Company</U>&#148;), we supplementally confirm to the Commission that references
in our opinion to the General Corporation Law of the State of Nevada means all statutes of
the State of Nevada, including the rules and regulations underlying those provisions, the
applicable judicial and regulatory determinations, and the provisions of the Nevada
Constitution that affect the interpretation of the General Corporation Law of the State of
Nevada. </FONT></P>


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<TD WIDTH=50%>&nbsp;</TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Very
truly yours,</FONT></TD>
</TR>
</TABLE>
<BR>


<BR>

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<TR VALIGN=TOP>
<TD WIDTH=50%>&nbsp;</TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
/s/
FOLEY &amp; LARDNER LLP</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 facsimile)<BR>Matt Franker (via facsimile)  </FONT></TD>
</TR>
</TABLE>
<BR>

<BR>
<BR>
<BR>
<BR>

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<TR VALIGN="TOP">
     <TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="1">
BOSTON  <BR>
BRUSSELS<BR>
CHICAGO <BR>
DETROIT
</FONT></TD>
     <TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="1">
JACKSONVILLE<BR>
LOS ANGELES <BR>
MADISON     <BR>
MILWAUKEE
</FONT></TD>
     <TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="1">
NEW YORK  <BR>
ORLANDO   <BR>
SACRAMENTO<BR>
SAN DIEGO
</FONT></TD>
     <TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="1">
SAN DIEGO/DEL MAR<BR>
SAN FRANCISCO    <BR>
SILICON VALLEY   <BR>
TALLAHASSEE
</FONT></TD>
     <TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="1">
TAMPA           <BR>
TOKYO           <BR>
WASHINGTON, D.C.<BR>
</FONT></TD></TR>
</TABLE>

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