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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001200952-09-000117.txt : 20090421
<SEC-HEADER>0001200952-09-000117.hdr.sgml : 20090421
<ACCEPTANCE-DATETIME>20090304151023
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001200952-09-000117
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090304

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
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">HART
&amp; TRINEN, LLP</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ATTORNEYS
AT LAW</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1624
Washington Street</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Denver,
CO&#160;&#160;80203</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">
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    <div>&#160;</div>
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      T. Hart, P.C.</font></div>
            </td>
            <td valign="bottom" width="33%">
              <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">________</font></div>
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              <div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Email<font style="DISPLAY: inline; FONT-SIZE: 10pt">:
      </font>harttrinen@aol.com</font></div>
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          </tr>
          <tr>
            <td width="33%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Donald T.
      Trinen</font></td>
            <td width="33%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td width="33%">
              <div style="TEXT-ALIGN: right"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Facsimile:&#160;&#160;(303)
      839-5414</font></div>
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    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(303)
839-0061</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
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2009</font></div>
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    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
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Greene</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities
and Exchange Commission</font></div>
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Street, NE</font></div>
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DC 20549</font></div>
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      Solutions International Inc.</font></div>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Form
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2007</font></div>
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Solutions International Inc. (the &#8220;Company&#8221;).&#160;&#160;The Company&#8217;s amended
report on Form 10-KSB has been filed with the Commission.&#160;&#160;This letter
provides the Company&#8217;s responses to the comments received from the Staff by
letter dated February 25, 2009.&#160;&#160;The paragraph numbers in this letter
correspond with the numbered paragraphs in the Staff&#8217;s comment
letter.&#160;&#160;The number under the &#8220;Page Number&#8221; column indicates the page
number in the 10-KSB report where the response to the comment can be
found.</font></div>
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                    <td width="7%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
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                    <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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                      <div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">F-1,</font></div>
                      <div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Exh.
      23.1</font></div>
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                    <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                    <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
                    <td width="83%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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                    <td width="5%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">2.</font></td>
                    <td width="83%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">We have revised Item
      8A(T) in the amended 10-KSB report.</font></td>
                    <td width="7%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">      </font>
                      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: center" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">18</font></div>
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            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Very Truly
      Yours,</font></td>
          </tr>
          <tr>
            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
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          <tr>
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            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">HART &amp; TRINEN,
      L.L.P.</font></td>
          </tr>
          <tr>
            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
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            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:&#160; <font style="DISPLAY: inline; FONT-STYLE: italic">/s/ William T.
      Hart</font></font></td>
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    <div>&#160;</div>
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