<SEC-DOCUMENT>0001004878-20-000094.txt : 20200626
<SEC-HEADER>0001004878-20-000094.hdr.sgml : 20200626
<ACCEPTANCE-DATETIME>20200526175753
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001004878-20-000094
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200526

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.              ________           Email:  harttrinen@aol.com
Will Hart                                                   Fax:  (303) 839-5414
                                 (303) 839-0061

                                  May 27, 2020

Tracie Mariner
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549


      Re:   Flexible Solutions International, Inc.

     This  office  represents   Flexible   Solutions   International  Inc.  (the
"Company").  In response to the comment  received from the Staff by letter dated
April 30, 2020 the Company has filed an amended  10-K report  which  includes an
audit report for the year ended December 31, 2018.

     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
                                 William T. Hart





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