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                               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

                                October 23, 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 Amendment No. 3
            File No. 333-158962


     This  office  represents   Flexible   Solutions   International  Inc.  (the
"Company").  Amendment No. 3 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  October 8, 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
                                                                           ----

      1.    Comment complied with.                              1, 2, 3, 10, 18

      2.    Comment complied with.                              Part II, Page 2

      3.    Comment complied with.                              Exhibit 23(b)


     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.



                                    William T. Hart

WTH:tg


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