<SEC-DOCUMENT>0001004878-09-000223.txt : 20110331
<SEC-HEADER>0001004878-09-000223.hdr.sgml : 20110331
<ACCEPTANCE-DATETIME>20090928195036
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001004878-09-000223
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090928

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.txt
<TEXT>
                               HART & TRINEN, LLP
                                ATTORNEYS AT LAW
                             1624 Washington Street
                                Denver, CO 80203
William T. Hart, P.C.              ________           Email:  harttrinen@aol.com
Donald T. Trinen                                      Facsimile:  (303) 839-5414
                                 (303) 839-0061


                               September 28, 2009

Jessica Kane
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

      Re:   Flexible Solutions International, Inc.
            Registration Statement on Form S-3
            File No. 333-158962


      Amendment No. 2 to the Company's registration statement on Form S-3 has
been filed with the Commission. This letter provides the Company's responses to
the comments received from the Staff by letter dated August 20, 2009. The
paragraph numbers in this letter correspond with the numbered paragraphs in the
Staff's comment letter. The number under the "Page Number" column indicates the
page number in the registration statement where the response to the comment can
be found.

                                                                  Page Number

1.       Comment complied with. 15

2.       Comment complied with.                                    Exhibit 5

3.       This is to confirm that the Company's principal
         executive officer and principal financial officer,
         with respect to the Company's fiscal year ended
         December 31, 2008, concluded that the Company's
         disclosure controls and procedures are effective
         at the reasonable assurance level.

         The Company will comply with this comment in future
         Exchange Act filings.

          In future fillings,  the Company will not include
          additional  language not  contained  in Exchange Act
          Rule  13a-15(e)  when  disclosing  the Company's
          conclusion  regarding the  effectiveness  of its
          disclosure controls and procedures.                          N/A



<PAGE>


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

                                Very Truly Yours,

                                 HART & TRINEN, L.L.P.


                                  /s/ William T. Hart

                                 William T. Hart




</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
