<SEC-DOCUMENT>0001004878-14-000068.txt : 20140401
<SEC-HEADER>0001004878-14-000068.hdr.sgml : 20140401
<ACCEPTANCE-DATETIME>20140212164736
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001004878-14-000068
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140212

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
		STATE:			A1
		ZIP:			V8N 1X5
		BUSINESS PHONE:		2504779969

	MAIL ADDRESS:	
		STREET 1:		2614 QUEENSWOOD DR
		CITY:			VICTORIA BC CANADA
		STATE:			A1
		ZIP:			V8N 1X5
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                     FLEXIBLE SOLUTIONS INTERNATIONAL, INC.
                            #206-920 Hillside Avenue
                             Victoria, B. C. V8T 1Z8
                                 (250) 477-9969


                                February 11, 2014


Jeffrey Gordon
Securities and Exchange Commission
100 F Street, N.E., Stop 4631
Washington, D.C. 20549

      Re:   Flexible Solutions International, Inc.


Dear Mr. Gordon:

      With respect to the Company's filings made pursuant to the Securities
Exchange Act of 1934, the Company acknowledges the following:

     o    the  Company is  responsible  for the  adequacy  and  accuracy  of the
          disclosure in its filings;

     o    staff  comments or changes to disclosure in response to staff comments
          do not foreclose the Commission from taking any action with respect to
          the filing; and

     o    the  Company  may  not  assert  staff  comments  as a  defense  in any
          proceeding initiated by the Commission or any person under the federal
          securities laws of the United States.


                                 Very Truly Yours,

                                 FLEXIBLE SOLUTIONS INTERNATIONAL, INC.

                                 /s/ Daniel B. O'Brien

                                 Daniel B. O'Brien
                                 President and Chief Executive Officer




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