<SEC-DOCUMENT>0001004878-18-000166.txt : 20181126
<SEC-HEADER>0001004878-18-000166.hdr.sgml : 20181126
<ACCEPTANCE-DATETIME>20180727163727
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001004878-18-000166
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180727

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>
                                HART & HART, LLC
                                ATTORNEYS AT LAW
                             1624 Washington Street
                                Denver, CO 80203
William T. Hart, P.C.              ________                   harttrinen@aol.com
Will Hart                       (303) 839-0061               Fax: (303) 839-5414


                                  July 27, 2018

Sherry Haywood
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

      Re:   Flexible Solutions International, Inc.
            Form S-4
            File No. 333-225185


     This office represents Flexible Solutions International, Inc. Amendment No.
2 to the Company's  registration  statement has been filed with the  Commission.
This letter is response to the staff's letter dated July 25, 2018. The paragraph
numbers in this letter  correspond  with the numbered  paragraphs in the staff's
letter.

     1. The information required by Part A has either been:

     o    added to the  prospectus  by means of Amendment  No. 1 (see pages 3, 4
          and 37);

     o    was in the originally filed Registration Statement (i.e. the Company's
          name,  mailing address and telephone number,  description of Company's
          business, incorporation of documents by reference);

     o    is not applicable since the Registration  Statement  involves a change
          in the Company's corporate domicile and not an acquisition (i.e. Items
          4, 5, 6 and 7);

     o    is not applicable since, as a smaller reporting company, the Company
          is not subject to Item 301 of Regulation S-K, or

     o    is not applicable in general (Item 8).

     We have, however, changed the section of the prospectus captioned "General"
to  "Summary"  and  combined  all of the  disclosures  described  above  in this
section.

     We agree that the Company cannot  incorporate by reference the  information
required by Item 10. However, the Company has nothing to add to the registration
statement with respect to the disclosures required by Item 10 since:

     o    there have been no material changes to the Company's business;

                                       1
<PAGE>

     o    the Company has not entered into any  transaction  which would require
          the  presentation  of  financial  statements  required by Rule 3-05 or
          Article 11 of Regulation S-K;

     o    the  Company has not  restated,  and is not  required to restate,  its
          financial statements; and

     o    there has been no material disposition of the Company's assets.

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

                                          Very Truly Yours,

                                          HART & HART, LLC

                                             /s/ William T. Hart
                                          By
                                             William T. Hart
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
