<SEC-DOCUMENT>0001594062-21-000138.txt : 20211118
<SEC-HEADER>0001594062-21-000138.hdr.sgml : 20211118
<ACCEPTANCE-DATETIME>20211118060132
ACCESSION NUMBER:		0001594062-21-000138
CONFORMED SUBMISSION TYPE:	F-1/A
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20211118
DATE AS OF CHANGE:		20211118

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Flora Growth Corp.
		CENTRAL INDEX KEY:			0001790169
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		F-1/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-261123
		FILM NUMBER:		211422505

	BUSINESS ADDRESS:	
		STREET 1:		65 QUEEN STREET WEST
		STREET 2:		9TH FLOOR
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H2M5
		BUSINESS PHONE:		416-861-2267

	MAIL ADDRESS:	
		STREET 1:		65 QUEEN STREET WEST
		STREET 2:		9TH FLOOR
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H2M5
</SEC-HEADER>
<DOCUMENT>
<TYPE>F-1/A
<SEQUENCE>1
<FILENAME>formf1a.htm
<DESCRIPTION>F-1/A
<TEXT>
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    <div style="text-align: center; font-weight: bold;">As filed with the U.S. Securities and Exchange Commission on November 18 , 2021</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
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  <div>
    <div style="text-align: right; font-weight: bold;">&#160;&#160;&#160; Registration No. 333-261123 </div>
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          <div>&#160;</div>
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  </div>
  <div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Amendment No. 1 to </div>
  </div>
  <div style="text-align: center; font-weight: bold;">UNITED STATES<br>
    SECURITIES AND EXCHANGE COMMISSION<br>
    Washington, D.C. 20549</div>
  <div><br>
  </div>
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  <div style="text-align: center; font-size: 12pt; font-weight: bold;"><br>
    FORM F-1</div>
  <div style="text-align: center; font-size: 12pt; font-weight: bold;">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933<br>
    <br>
  </div>
  <div style="text-align: center;">
    <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 50%; color: #000000;"></div>
  <div style="text-align: center; font-size: 14pt; font-weight: bold;"> <br>
  </div>
  <div style="text-align: center; font-size: 14pt; font-weight: bold;">FLORA GROWTH CORP.</div>
  <div style="text-align: center; font-weight: bold;">(Exact name of Registrant as specified in its charter)</div>
  <div style="text-align: center; font-weight: bold;"> <br>
  </div>
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          <div style="text-align: center; font-weight: bold;">Ontario, Canada</div>
        </td>
        <td style="width: 33.34%; vertical-align: top; border-bottom: #000000 2px solid;">
          <div style="text-align: center; font-weight: bold;">2833</div>
        </td>
        <td style="width: 33.34%; vertical-align: top; border-bottom: #000000 2px solid;">
          <div style="text-align: center; font-weight: bold;">Not Applicable</div>
        </td>
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        <td style="width: 33.31%; vertical-align: top;">
          <div style="text-align: center;">(State or other jurisdiction of</div>
          <div style="text-align: center;">incorporation or organization)</div>
        </td>
        <td style="width: 33.34%; vertical-align: top;">
          <div style="text-align: center;">(Primary Standard Industrial</div>
          <div style="text-align: center;">Classification Code Number)</div>
        </td>
        <td style="width: 33.34%; vertical-align: top;">
          <div style="text-align: center;">(I.R.S. Employer</div>
          <div style="text-align: center;">Identification No.)</div>
        </td>
      </tr>

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  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: center; font-weight: bold;">Flora Growth Corp.</div>
  <div style="text-align: center; font-weight: bold;">198 Davenport Road</div>
  <div style="text-align: center; font-weight: bold;">Toronto, Ontario M4R 1J2</div>
  <div style="text-align: center; font-weight: bold;">Tel: +1 (416) 861-2267</div>
  <div style="text-align: center; font-weight: bold;">(Address, including zip code, and telephone number, including area code, of Registrant&#8217;s principal executive offices)</div>
  <div style="text-align: center; font-weight: bold;"> <br>
  </div>
  <div>
    <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 50%; color: #000000; text-align: center;"></div>
  <div style="text-align: center; font-weight: bold;"> <br>
  </div>
  <div style="text-align: center; font-weight: bold;">CT Corporation System</div>
  <div style="text-align: center; font-weight: bold;">28 Liberty Street</div>
  <div style="text-align: center; font-weight: bold;">New York, New York 10005</div>
  <div style="text-align: center; font-weight: bold;">Tel: +1 (302) 777-0200</div>
  <div style="text-align: center; font-weight: bold;">(Name, address, including zip code, and telephone number, including area code, of agent for service)</div>
  <div style="text-align: center; font-weight: bold;"> <br>
  </div>
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    <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 50%; color: #000000; text-align: center;"></div>
  <div style="text-align: center; font-style: italic; font-weight: bold;"> <br>
  </div>
  <div style="text-align: center; font-style: italic; font-weight: bold;">With copies to:<br>
    <br>
  </div>
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        <td style="width: 30%; vertical-align: top;">
          <div style="text-align: center; font-weight: bold;">Rebecca G. DiStefano</div>
          <div style="text-align: center; font-weight: bold;">Greenberg Traurig, P.A.<br>
            401 East Las Olas Boulevard, Suite 2000<br>
            Fort Lauderdale, Florida 33301<br>
            Tel: +1 (954) 768-8221<br>
            Fax: +1 (561) 338-7099</div>
        </td>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 30%; vertical-align: top;">
          <div style="text-align: center; font-weight: bold;">Michael Rennie</div>
          <div style="text-align: center; font-weight: bold;">Wildeboer Dellelce LLP</div>
          <div style="text-align: center; font-weight: bold;">365 Bay Street, Suite 800</div>
          <div style="text-align: center; font-weight: bold;">Toronto, Ontario M5H 2V1</div>
          <div style="text-align: center; font-weight: bold;">Tel: +1 (416) 361-4781</div>
          <div style="text-align: center; font-weight: bold;">Fax: +1 (416) 361-1790</div>
        </td>
        <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
        <td colspan="1" style="width: 30px; vertical-align: top;">
          <div style="text-align: center; font-weight: bold;">James T. Seery</div>
          <div style="text-align: center; font-weight: bold;">Duane Morris LLP</div>
          <div style="text-align: center; font-weight: bold;">1540 Broadway</div>
          <div style="text-align: center; font-weight: bold;">New York, New York 10036<br>
          </div>
          <div style="text-align: center; font-weight: bold;">Tel: +1 (973) 424-2088</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Fax: +1 (973) 556-1417</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div><font style="font-weight: bold;">Approximate date of commencement of proposed sale to the public:</font> As soon as practicable after this registration statement becomes effective.</div>
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  </div>
  <div> <br>
  </div>
  <div style="text-align: justify;">If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. &#9633;<br>
    <br>
  </div>
  <div style="text-align: justify;">If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier
    effective registration.<br>
    <br>
  </div>
  <div style="text-align: justify;">If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration
    statement for the same offering.&#160; &#9633;</div>
  <div> <br>
  </div>
  <div style="text-align: justify;">If this form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration
    statement for the same offering.&#160; &#9633;</div>
  <div> <br>
  </div>
  <div style="text-align: justify;">Indicate by check mark whether the Registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933.&#160; &#9745;</div>
  <div> <br>
  </div>
  <div style="text-align: justify;">If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new
    or revised financial accounting standards&#8224; provided pursuant to Section 7(a)(2)(B) of the Securities Act.&#160; &#9633;</div>
  <div> <br>
  </div>
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        <td style="width: 27pt; vertical-align: top; align: right;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">&#8224;</sup></td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="font-size: 8pt;">The term &#8220;new or revised financial accounting standard&#8221; refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.</div>
        </td>
      </tr>

  </table>
  <div> <br>
  </div>
  <div style="text-align: center;">
    <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 50%; color: #000000;"></div>
  <div style="text-align: center; font-variant: small-caps; font-weight: bold;"> <br>
  </div>
  <div style="text-align: center; font-variant: small-caps; font-weight: bold;">CALCULATION OF REGISTRATION FEE</div>
  <div style="text-align: center; font-variant: small-caps; font-weight: bold;"> <br>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          <td style="width: 43.32%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Title of each class of<br>
              securities to be registered</div>
          </td>
          <td style="width: 27.98%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Proposed maximum<br>
              aggregate offering price<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)(2)</sup></div>
          </td>
          <td style="width: 26.71%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Amount of<br>
              registration fee</div>
          </td>
          <td style="width: 1.99%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 43.32%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-weight: bold;">Units, each consisting of one Common Share and one-half of one Unit Warrant</div>
          </td>
          <td style="width: 27.98%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$ 34,500,000</div>
          </td>
          <td style="width: 26.71%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$ 3,198.50</div>
          </td>
          <td style="width: 1.99%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 43.32%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-weight: bold;">&#160;&#160;&#160;&#160;&#160;Common Shares included as part of Unit<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
          </td>
          <td style="width: 27.98%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 26.71%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 1.99%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 43.32%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-weight: bold;">&#160;&#160;&#160;&#160;&#160;&#160;Unit Warrants included as part of Unit<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
          </td>
          <td style="width: 27.98%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 26.71%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 1.99%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 43.32%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-weight: bold;">Common Shares underlying the Unit Warrants included in the Units</div>
          </td>
          <td style="width: 27.98%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$ 17,250,000</div>
          </td>
          <td style="width: 26.71%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$ 1,599.08</div>
          </td>
          <td style="width: 1.99%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 43.32%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-weight: bold;">Underwriters&#8217; Warrants<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(4)</sup></div>
          </td>
          <td style="width: 27.98%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">-</div>
          </td>
          <td style="width: 26.71%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">-</div>
          </td>
          <td style="width: 1.99%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 43.32%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-weight: bold;">Common Shares underlying Underwriters&#8217; Warrants<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(4)</sup></div>
          </td>
          <td style="width: 27.98%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$ 1,380,000</div>
          </td>
          <td style="width: 26.71%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$ 127.93</div>
          </td>
          <td style="width: 1.99%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 43.32%; vertical-align: bottom; border-bottom: 4px double rgb(0, 0, 0);">
            <div style="font-weight: bold;">Total</div>
          </td>
          <td style="width: 27.98%; vertical-align: bottom; border-bottom: 4px double rgb(0, 0, 0);">
            <div style="text-align: center;">$ 53,130,000</div>
          </td>
          <td style="width: 26.71%; vertical-align: bottom; border-bottom: 4px double rgb(0, 0, 0);">
            <div style="text-align: center;">$ 4,925.51 <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(5)</sup> </div>
          </td>
          <td style="width: 1.99%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <br>
  </div>
  <div style="text-align: center; font-variant: small-caps; font-weight: bold;">&#160;</div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

      <tr>
        <td style="width: 4.84%; vertical-align: top;">
          <div><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
        </td>
        <td style="width: 95.16%; vertical-align: top;">
          <div style="text-align: justify;">Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(o) under the under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).&#160; Includes the
            Common Shares and/or the Unit Warrants that the underwriters have the option to purchase to cover any over-allotments. See &#8220;<font style="font-weight: bold; font-style: italic;">Underwriting</font>.&#8221;</div>
          <div>&#160;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 4.84%; vertical-align: top;">
          <div><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
        </td>
        <td style="width: 95.16%; vertical-align: top;">
          <div style="text-align: justify;">Pursuant to Rule 416 under the Securities Act, there is also being registered hereby such indeterminate number of additional Common Shares of the Registrant as may be issued or issuable because of stock splits,
            stock dividends, stock distributions, and similar transactions.</div>
          <div>&#160;</div>
        </td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 4.84%; vertical-align: top;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup> <br>
        </td>
        <td rowspan="1" style="width: 95.16%; vertical-align: top;">
          <div style="text-align: justify;">No fee required pursuant to Rule 457(g) of the Securities Act.</div>
          <div style="text-align: justify;"> <br>
          </div>
        </td>
      </tr>
      <tr>
        <td style="width: 4.84%; vertical-align: top;">
          <div style="font-size: 8pt;">(4)</div>
        </td>
        <td style="width: 95.16%; vertical-align: top;">
          <div style="text-align: justify;">
            <div style="font-family: 'Times New Roman',Times,serif;">Represents underwriters&#8217; warrants to purchase up to an aggregate of Common Shares representing&#160; four (4%) of the Units sold in the offering at an exercise price equal to one hundred and
              ten percent (110%) of the public offering price. <br>
            </div>
          </div>
          <div> <br>
          </div>
        </td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 4.84%; vertical-align: top;"> <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(5)</sup> </td>
        <td rowspan="1" style="width: 95.16%; vertical-align: top;"> Previously Paid.<br>
          </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div>
    <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 50%; color: #000000; text-align: center;"></div>
  <div><br>
  </div>
  <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment
    which specifically states that this Registration Statement shall thereafter become effective in accordance with Section&#160;8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as the U.S.
    Securities and Exchange Commission, acting pursuant to said Section&#160;8(a), may determine.</div>
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    <div>
      <div style="text-align: center; font-weight: bold;"> EXPLANATORY NOTE </div>
    </div>
    <div>
      <div> <br>
        </div>
    </div>
    <div>
      <div style="font-weight: bold; text-align: justify;"><font style="font-weight: normal;"> This Registration Statement Amendment No. 1 on Form F-1 (File No. 333-261123) is being filed solely for the purpose of updating Exhibit 5.1, and no changes or
            additions are being made hereby to the prospectus which forms a part of the Registration Statement. Accordingly, the prospectus and other parts of the Registration Statement have been omitted from this filing. </font></div>
      <div style="font-weight: bold;"> <br>
      </div>
      <div style="font-weight: bold;">Item 8. Exhibits and Financial Statements Schedule</div>
      <div style="text-align: justify; margin-left: 0.1pt; margin-bottom: 12pt;">
        <div>
          <div>
            <div>
              <div style="margin-left: 9pt;">
                <div>
                  <div><br>
                  </div>
                  <div>
                    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

                        <tr>
                          <td style="width: 54pt; vertical-align: top; align: right;">
                            <div style="margin-left: 18pt;">(a)</div>
                          </td>
                          <td style="width: auto; vertical-align: top;">
                            <div>The following exhibits are filed as part of this Registration Statement and are numbered in accordance with Item 601 of Regulation S-K:</div>
                          </td>
                        </tr>

                    </table>
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                          <td style="width: 54pt; vertical-align: top; align: right;">
                            <div style="margin-left: 18pt;">(b)</div>
                          </td>
                          <td style="width: auto; vertical-align: top;"><br>
                          </td>
                        </tr>

                    </table>
                  </div>
                  <div><br>
                  </div>
                  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: bottom; border-bottom: #000000 2px solid;">
                          <div style="text-align: center; font-weight: bold;">Exhibit</div>
                          <div style="text-align: center; font-weight: bold;">Number</div>
                        </td>
                        <td nowrap="nowrap" style="width: 89.86%; vertical-align: bottom; border-bottom: #000000 2px solid;">
                          <div style="text-align: center; font-weight: bold;">Description</div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">1.1 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex11.htm">Form of Underwriting Agreement</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">3.1&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex21.htm">Articles of Incorporation of Flora Growth Corp. (incorporated by reference to Exhibit 2.1 of Flora&#8217;s Form 1-A,
                              filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">3.2&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex22.htm">Bylaws of Flora Growth Corp.(incorporated by reference to Exhibit 2.2 of Flora&#8217;s Form 1-A, filed with the SEC
                              on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>3.3&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000068/ex33.htm">Articles of Amendment of Flora Growth Corp. effective April 30, 2021<br>
                            </a> </div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">4.1&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000004/ex31.htm">Form of Regulation A, Tier 2 Common Share Purchase Warrant (incorporated by reference to Exhibit 3.1 of the
                              Company's Form 1-U, filed with the SEC on January 23, 2020)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">4.2&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000068/ex42.htm">Form of Founder Warrant to Purchase Common Shares</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">4.3&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000095/ex41.htm">Form of Regulation A, Tier 2 Subscription Agreement (incorporated by reference to Exhibit 4.1 of the Company's
                              Form 1-AA, filed with the SEC on November 22, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">4.4&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000004/ex32.htm">Regulation A, Tier 2 Warrant Indenture (incorporated by reference to Exhibit 3.2 of the Company's Form 1-U,
                              filed with the SEC on January 23, 2020)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" rowspan="1" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">4.5 &#8224; </td>
                        <td rowspan="1" style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex45.htm">Form of Unit Warrant<br>
                          </a> </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" rowspan="1" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td rowspan="1" style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">4.6 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex46.htm">Form of Underwriter Warrant</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">4.7&#8224;<br>
                            &#160;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex615.htm">Shareholders&#8217; Agreement dated October 2, 2019 among Flora Growth Corp., Guillermo Andres Ramirez Martinez,
                              Guillermo Ramirez Cabrales and Oscar Mauricio Franco Ulloa.(incorporated by reference to Exhibit 6.15 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">5.1+</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="ex51.htm">Form of Opinion of Canadian counsel as to the validity of the Units.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td rowspan="1" style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td rowspan="1" style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle; background-color: rgb(204, 238, 255);">5.2 &#8224; </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: rgb(204, 238, 255);">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex52.htm">Form of Opinion of Greenberg Traurig, P.A.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" rowspan="1" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td rowspan="1" style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.1&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex61.htm">Consulting Agreement dated March 14, 2019 between Flora Growth Corp. and Forbes Manhattan, Inc.(incorporated
                              by reference to Exhibit 6.1 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: rgb(204, 238, 255);">
                          <div style="text-align: justify;">10.2&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: rgb(204, 238, 255);">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex62.htm">Consulting Agreement dated March 14, 2019 between Flora Growth Corp. and Stan Bharti. (incorporated by
                              reference to Exhibit 6.2 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: rgb(204, 238, 255);">
                          <div style="text-align: justify;">10.3&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: rgb(204, 238, 255);">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex63.htm">Consulting Agreement dated March 14, 2019 between Flora Growth Corp. and Damian Lopez.(incorporated by
                              reference to Exhibit 6.3 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: rgb(204, 238, 255);">
                          <div style="text-align: justify;">10.4&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: rgb(204, 238, 255);">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex65.htm">Consulting Agreement dated September 11, 2019 between Flora Growth Corp. and Orlando Bustos.(incorporated by
                              reference to Exhibit 6.5 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>

                  </table>
                  <div><br>
                  </div>
                  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
                    <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-weight: normal; font-style: normal;">1</font></div>
                    <div style="page-break-after: always;" id="DSPFPageBreak">
                      <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
                  </div>
                  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.5&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex64.htm">Consulting Agreement dated March 14, 2019 between Flora Growth Corp. and Jadan Consulting Group.(incorporated
                              by reference to Exhibit 6.4 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.6&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex68.htm">Consulting Agreement dated September 6, 2019 between Flora Growth Corp. and DALV Consulting, LLC.(incorporated
                              by reference to Exhibit 6.8 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.7 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex107.htm">Consulting Agreement dated June 10, 2021 between Flora Growth Corp. and E&amp;J Consulting, LLC.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.8 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex108.htm">Consulting Agreement dated June 8, 2021 between Flora Growth Corp. and Thinkmode Consulting Group, Inc.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.9 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex109.htm">Consulting Agreement dated August 16, 2021 between Flora Growth Corp. and Dynamic Consulting of Florida LLC.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.10&#8224;&#160;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex67.htm">Broker-Dealer Agreement dated September 6, 2019 between Flora Growth Corp. and Dalmore Group,
                              LLC.(incorporated by reference to Exhibit 6.7 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.11&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex69.htm">Shared Costs Services Agreement dated March 14, 2019 between Flora Growth Corp. and 2227929 Ontario
                              Inc.(incorporated by reference to Exhibit 6.9 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.12&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex610.htm">Promissory Lease with Option to Sale and Purchase Agreement dated December 27, 2018 between Cosechemos YA
                              S.A.S. and Waldshut C.V.(incorporated by reference to Exhibit 6.10 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.13&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000095/ex618.htm">Amendment to Promissory Lease with Option to Sale and Purchase Agreement dated November 1, 2019 between
                              Cosechemos YA S.A.S. and Waldshut C.V.(incorporated by reference to Exhibit 6.18 of the Company's Form 1-AA, filed with the SEC on November 22, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.14&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex611.htm">Promissory Lease with Option to Sale and Purchase Agreement dated December 27, 2018 between Cosechemos YA
                              S.A.S. and Vicalvaro C.V. (incorporated by reference to Exhibit 6.11 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.15&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000095/ex619.htm">Amendment to Promissory Lease with Option to Sale and Purchase Agreement dated November 1, 2019 between
                              Cosechemos YA S.A.S. and Vicalvaro C.V. (incorporated by reference to Exhibit 6.19 of the Company's Form 1-AA, filed with the SEC on November 22, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.16&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex612.htm">Lease Agreement dated May 2, 2018 between Cosechemos YA S.A.S. and C.I Gramulaz S.C.A (incorporated by
                              reference to Exhibit 6.12 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.17&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000095/ex613.htm">Amendment to Lease Agreement dated September 1, 2019 between Cosechemos YA S.A.S. and C.I Gramulaz
                              S.C.A.(incorporated by reference to Exhibit 6.13 of the Company's Form 1-AA, filed with the SEC on November 22, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.18&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000088/ex626.htm">Loan Agreement dated June 18, 2019 between Flora Growth Corp. and Q-Gold Resources Ltd. (incorporated by
                              reference to Exhibit 6.26 of the Company's Form 1-SA, filed with the SEC on September 28, 2020)</a><br>
                          </div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex614.htm">&#160;</a></td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.19&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex614.htm">Loan Agreement dated August 6, 2019 between Flora Growth Corp. and Copper One Inc., as amended on September
                              12, 2019.(incorporated by reference to Exhibit 6.14 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.20&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000088/ex623.htm">Loan Agreement dated November 6, 2019 between Flora Growth Corp. and Sulliden Mining Capital Inc.
                              (incorporated by reference to Exhibit 6.23 of the Company's Form 1-SA, filed with the SEC on September 28, 2020)</a></div>
                        </td>
                      </tr>

                  </table>
                  <div><br>
                  </div>
                  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
                    <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-weight: normal; font-style: normal;">2</font></div>
                    <div style="page-break-after: always;" id="DSPFPageBreak">
                      <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
                  </div>
                  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.21&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000032/ex620.htm">Loan Agreement dated February 12, 2020 between Flora Growth Corp. and Newdene Gold Inc. (incorporated by
                              reference to Exhibit 6.20 of the Company's Form 1-K, filed with the SEC on April 29, 2020)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.22&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000088/ex625.htm">Loan Agreement dated April 17, 2020 between Flora Growth Corp. and Consultances and Consultancies of Latam by
                              GM LLC (incorporated by reference to Exhibit 6.25 of the Company's Form 1-SA, filed with the SEC on September 28, 2020)</a></div>
                        </td>
                      </tr>

                  </table>
                  <div><br>
                  </div>
                  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.23&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000088/ex624.htm">Promissory Note No. 101 dated June 1, 2020 between Flora Growth Corp. and Kasa Wholefoods Company SAS.
                              (incorporated by reference to Exhibit 6.24 of the Company's Form 1-SA, filed with the SEC on September 28, 2020)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.24&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000032/ex622.htm">Independent Contractor Agreement dated January 1, 2020 between Flora Growth Corp. and Pedra da Gavea Co.
                              Ltd.(incorporated by reference to Exhibit 6.22 of the Company's Form 1-K, filed with the SEC on April 29, 2020)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.25&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000032/ex621.htm">Independent Contractor Agreement dated April 5, 2020 between Flora Growth Corp. and Evan Veryard.
                              (incorporated by reference to Exhibit 6.21 of the Company's Form 1-K, filed with the SEC on April 29, 2020)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.26&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex71.htm">Share Purchase Agreement dated July 16, 2019 among Flora Growth Corp., Guillermo Andres Ramirez Martinez,
                              Guillermo Ramirez Cabrales and Oscar Mauricio Franco Ulloa.(incorporated by reference to Exhibit 7.1 of the Company's Form 1-A, filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.27&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex616.htm">Flora Growth Corp. Stock Option Plan. (incorporated by reference to Exhibit 6.16 of the Company's Form 1-A,
                              filed with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">10.28&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex617.htm">Form of Stock Option Agreement.(incorporated by reference to Exhibit 6.17 of the Company's Form 1-A, filed
                              with the SEC on October 10, 2019)</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.29&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1026.htm">Amendment to Independent Contractor Agreement dated December 16, 2020 between Flora Growth Corp. and Luis Merchan.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.30&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1027.htm">Amendment to Independent Contractor Agreement dated December 16, 2020 between Flora Growth Corp. and Damian Lopez Consulting Corporation.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.31&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1028.htm">Amendment to Independent Contractor Agreement dated December 16, 2020 between Flora Growth Corp. and Jadan Consulting Corporation.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.32&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1029.htm">Amendment to Independent Contractor Agreement dated December 16, 2020 between Flora Growth Corp. and 2051580 Ontario Inc.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.33&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1030.htm">Amendment to Independent Contractor Agreement dated December 16, 2020 between Flora Growth Corp. and Forbes &amp; Manhattan Inc.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.34&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1031.htm">Amendment to Independent Contractor Agreement dated December 16, 2020 between Flora Growth Corp. and Orlando Bustos.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.35&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1032.htm">Amendment to Independent Contractor Agreement dated December 16, 2020 between Flora Growth Corp. and Consultancies and Consultancies of
                              LATAM by GM LLC.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.36&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1033.htm">Assignment of Membership Interest Flora Beauty LLC dated December 29, 2020 between Flora Growth Corp. and Andr&#233;s Restrepo.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.37&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1034.htm">Assignment of Membership Interest Flora Beauty LLC dated December 29, 2020 between Flora Growth Corp. and Luis Merchan.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.38&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1035.htm">Share Purchase Agreement dated December 29, 2020 between Flora Growth Corp., Santiago Mora Bahamon, Laura Londono Tapia, Pablo Silva, and
                              Stefan Lauer.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.39&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1036.htm">Share Purchase Agreement dated December 29, 2020 between Flora Growth Corp., &#193;ngel Miguel Ram&#237;rez, Roberto Barreto, and Sandra Milena
                              Barreto Garz&#243;n.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.40&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1037.htm">Share Purchase Agreement dated December 18, 2020 between Flora Growth Corp. and the shareholders of Grupo Farmaceutico Cronomed S.A.S.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.41&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1038.htm">Assignment of Shares of Hemp Textiles &amp; Co LLC dated December 29, 2020 between Flora Growth Corp. and Luis Merchan.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.42&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1039.htm">Assignment of Shares of Hemp Textiles &amp; Co S.A.S. dated December 29, 2020 between Flora Growth Corp. and Santiago Mora Baham&#243;n.</a></div>
                        </td>
                      </tr>

                  </table>
                  <div><br>
                  </div>
                  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
                    <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-weight: normal; font-style: normal;">3</font></div>
                    <div style="page-break-after: always;" id="DSPFPageBreak">
                      <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
                  </div>
                  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.43&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1040.htm">Assignment of Shares of Hemp Textiles &amp; Co S.A.S. dated December 29, 2020 between Flora Growth Corp. and Nicol&#225;s V&#225;squez.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.44&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: middle; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1041.htm">Assignment of Membership Interest of Hemp Textiles &amp; Co S.A.S. dated December 29, 2020 between Flora Growth Corp. and Luis Merchan.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.45&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000018/ex1042.htm">Assets Purchase Agreement between Laboratorios Quipropharma, Selling Party and Flora Growth Corp Sucursal Colombia, Buying Party
                              effective January 12, 2021</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>10.46&#8224;</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000052/ex1043.htm">Independent Contractor Agreement dated April 1, 2021, by and between Flora Growth Corp. and 2749058 Ontario Ltd.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;" rowspan="1">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;" rowspan="1">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">10.47 &#8224; </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex1047.htm">Flora Growth Warrant </a><br>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">10.48 &#8224; </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex1048.htm">Merger Agreement, dated October 27, 2021, by
                            and among Vessel Brand, Inc., Flora Growth Corp., Vessel Acquisition Sub, Inc. and the Sellers' Representative</a><br>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;" rowspan="1">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;" rowspan="1">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">21.1 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex211.htm">List of subsidiaries of Flora Growth Corp.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 10.14%; vertical-align: middle;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: middle;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">23.1 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex231.htm">Consent of Davidson &amp; Company LLP, independent registered public accounting firm.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">23.2</div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div>Consent of Wildeboer Dellelce LLP (included in Exhibit 5.1).</div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">23.3 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex233.htm">Consent of Auditors of Kasa Wholefoods Company SAS Colombia.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>23.4 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex234.htm">Consent of Auditors of Breeze Laboratory S.A.S.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div>23.5 &#8224; </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000135/ex235.htm">Consent of Auditors of Grupo Farmaceutico Cronomed SAS.</a></div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" rowspan="1" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">&#160;</td>
                        <td rowspan="1" style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">&#160;</td>
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                      <tr>
                        <td nowrap="nowrap" rowspan="1" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">23.6<br>
                        </td>
                        <td rowspan="1" style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div>Consent of Greenberg Traurig, P.A. (included in Exhibit 5.2)</div>
                        </td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top;">&#160;</td>
                        <td style="width: 89.86%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td nowrap="nowrap" style="width: 10.14%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">24.1<br>
                          </div>
                        </td>
                        <td style="width: 89.86%; vertical-align: top; background-color: #CCEEFF;">
                          <div style="text-align: justify;">Power of Attorney (included on the signature page to this Registration Statement).</div>
                        </td>
                      </tr>

                  </table>
                  <div><br>
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                  <div>*To be filed by Amendment</div>
                  <div>&#8224; Filed previously</div>
                  <div>+ Filed herewith<br>
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                        <tr>
                          <td style="width: 54pt; vertical-align: top; align: right;">
                            <div style="margin-left: 18pt;">(c)</div>
                          </td>
                          <td style="width: auto; vertical-align: top;">
                            <div>Financial Statements Schedules</div>
                          </td>
                        </tr>

                    </table>
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                  <div style="text-indent: 36pt;">See our Financial Statements starting on page F-1.&#160; All other schedules have been omitted because they are not required, are not applicable or the information is otherwise set forth in the financial
                    statements and related notes thereto.</div>
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                  <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
                  <div><br>
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                  <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form F-1 and
                    has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Toronto, Province of Ontario, Canada on November 18 , 2021.</div>
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                      <tr>
                        <td style="width: 49.97%; vertical-align: top;">&#160;</td>
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                          <div>&#160;</div>
                          <div>&#160;</div>
                          <div style="font-weight: bold;">FLORA GROWTH CORP.</div>
                        </td>
                        <td style="width: 11.98%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 49.97%; vertical-align: top;">&#160;</td>
                        <td style="width: 3.09%; vertical-align: top;">&#160;</td>
                        <td style="width: 34.97%; vertical-align: top;">&#160;</td>
                        <td style="width: 11.98%; vertical-align: top;">&#160;</td>
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                      <tr>
                        <td style="width: 49.97%; vertical-align: top;">&#160;</td>
                        <td style="width: 3.09%; vertical-align: top;">
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                        <td nowrap="nowrap" style="width: 34.97%; vertical-align: top; border-bottom: #000000 2px solid;">/s/Luis Merchan</td>
                        <td style="width: 11.98%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 49.97%; vertical-align: top;">&#160;</td>
                        <td style="width: 3.09%; vertical-align: top;">&#160;</td>
                        <td nowrap="nowrap" style="width: 34.97%; vertical-align: bottom;">
                          <div>Name: Luis Merchan</div>
                        </td>
                        <td style="width: 11.98%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 49.97%; vertical-align: top;">&#160;</td>
                        <td style="width: 3.09%; vertical-align: top;">&#160;</td>
                        <td style="width: 34.97%; vertical-align: top;">
                          <div>Title: Chief Executive Officer</div>
                        </td>
                        <td style="width: 11.98%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 49.97%; vertical-align: top;">&#160;</td>
                        <td style="width: 3.09%; vertical-align: top;">&#160;</td>
                        <td style="width: 34.97%; vertical-align: top;">&#160;</td>
                        <td style="width: 11.98%; vertical-align: top;">&#160;</td>
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                  <div>KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Luis Merchan and Lee Leiderman his or her true and lawful attorney&#8209;in&#8209;fact and agent, with full power of substitution, for
                    her or him and in her or his name, place and stead, in any and all capacities, to sign any and all amendments to this Form F-1/A registration statement, and to file the same with all exhibits thereto, and other documents in connection
                    therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and ratifying and confirming all that said
                    attorney-in-fact and agent or her or his substitute or substitutes may lawfully do or cause to be done by virtue hereof.</div>
                  <div><br>
                  </div>
                  <div>Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</div>
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                  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

                      <tr>
                        <td style="width: 50.48%; vertical-align: top; border-bottom: #000000 2px solid;">/s/Luis Merchan</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">
                          <div>Date:&#160; November 18 , 2021</div>
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                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">
                          <div>Name: Luis Merchan</div>
                          <div>Title:&#160;&#160; Chief Executive Officer, President and Director</div>
                          <div>(Principal Executive Officer)</div>
                          <div> &#160;</div>
                        </td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">&#160;</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
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                        <td style="width: 50.48%; vertical-align: top; border-bottom: #000000 2px solid;">/s/Lee Leiderman</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">
                          <div>Date: November 18 , 2021</div>
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                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">
                          <div>Name: Lee Leiderman</div>
                          <div>Title:&#160;&#160; Chief Financial Officer</div>
                          <div>(Principal Financial Officer and<br>
                            Principal Accounting Officer)</div>
                          <div> &#160;</div>
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                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">&#160;</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top; border-bottom: #000000 2px solid;">/s/Dr. Bernard Wilson</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">
                          <div>Date: November 18 , 2021</div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">
                          <div>Name: Dr. Bernard Wilson</div>
                          <div>Title:&#160;&#160; Executive Chairman</div>
                          <div> &#160;</div>
                        </td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">&#160;</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
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                        <td style="width: 50.48%; vertical-align: top; border-bottom: #000000 2px solid;">/s/Dr. Beverley Richardson</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">
                          <div>Date: November 18 , 2021</div>
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                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">
                          <div>Name: Dr. Beverley Richardson</div>
                          <div>Title:&#160;&#160; Director</div>
                        </td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">&#160;</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
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                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">
                          <div>Date: November 18 , 2021</div>
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                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">
                          <div>Name: Juan Carlos Gomez Roa</div>
                          <div>Title:&#160;&#160; Director</div>
                        </td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">&#160;</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
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                        <td style="width: 50.48%; vertical-align: top; border-bottom: #000000 2px solid;">/s/Annabelle Manalo-Morgan</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">
                          <div>Date: November 18 , 2021</div>
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                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">
                          <div>Name: Annabelle Manalo-Morgan</div>
                          <div>Title:&#160;&#160; Director</div>
                          <div> &#160;</div>
                        </td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top; border-bottom: #000000 2px solid;">/s/Marc Mastronardi</td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">
                          <div>Date: November 18 , 2021</div>
                        </td>
                      </tr>
                      <tr>
                        <td style="width: 50.48%; vertical-align: top;">
                          <div>Name: Marc Mastronardi</div>
                          <div>Title:&#160;&#160; Director</div>
                          <div> &#160;</div>
                        </td>
                        <td style="width: 2%; vertical-align: top;">&#160;</td>
                        <td style="width: 47.52%; vertical-align: top;">&#160;</td>
                      </tr>

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                  <div><br>
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                  <div style="text-align: center; font-weight: bold;">Signature of Authorized U.S. Representative of Registrant</div>
                  <div><br>
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                  <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Flora Growth Corp., has signed this registration statement
                    on November 18 , 2021.</div>
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                        <td style="width: 50%; vertical-align: top;">&#160;</td>
                        <td style="width: 7%; vertical-align: top;">&#160;</td>
                        <td style="width: 35%; vertical-align: top;">&#160;</td>
                        <td style="width: 8%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50%; vertical-align: top;">&#160;</td>
                        <td style="width: 7%; vertical-align: top;">
                          <div>By:</div>
                        </td>
                        <td nowrap="nowrap" style="width: 35%; vertical-align: top; border-bottom: #000000 2px solid;">/s/Luis Merchan</td>
                        <td style="width: 8%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50%; vertical-align: top;">&#160;</td>
                        <td style="width: 7%; vertical-align: top;">
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                        <td nowrap="nowrap" style="width: 35%; vertical-align: bottom;">
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                        <td style="width: 8%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
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                        <td style="width: 7%; vertical-align: top;">
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                        </td>
                        <td style="width: 35%; vertical-align: top;">
                          <div>President and Chief Executive Officer</div>
                        </td>
                        <td style="width: 8%; vertical-align: top;">&#160;</td>
                      </tr>
                      <tr>
                        <td style="width: 50%; vertical-align: top;">&#160;</td>
                        <td style="width: 7%; vertical-align: top;">&#160;</td>
                        <td style="width: 35%; vertical-align: top;">&#160;</td>
                        <td style="width: 8%; vertical-align: middle;">&#160;</td>
                      </tr>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex51.htm
<DESCRIPTION>FORM OF OPINION OF CANADIAN COUNSEL AS TO THE VALIDITY OF THE UNITS.
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  <div>
    <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 5.1</font><br>
    </div>
    <div style="text-align: right;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div><img src="image00001.jpg"></div>
    <br>
    <div><br>
    </div>
    November 18, 2021</div>
  <div><br>
  </div>
  <div style="text-align: justify;">Flora Growth Corp.</div>
  <div style="text-align: justify;">198 Davenport Road</div>
  <div style="text-align: justify;">Toronto, Ontario M4R 1J2</div>
  <div><br>
  </div>
  <div style="text-align: justify; font-weight: bold;"><u>Re: Flora Growth Corp.</u></div>
  <div style="text-align: justify;"><br>
    <br>
    Dear Sirs/Mesdames:</div>
  <div><br>
  </div>
  <div style="text-align: justify;">We have acted as Canadian counsel to Flora Growth Corp., an Ontario corporation
      (the &#8220;<font style="font-weight: bold;">Corporation</font>&#8221;), in connection with the Corporation&#8217;s
      filing of a Registration Statement on Form F-1 (File No. 333-261123) (the &#8220;<font style="font-weight: bold;">Registration Statement</font>&#8221;) filed by the Corporation under the
    Securities Act of 1933 of the United States (the &#8220;<font style="font-weight: bold;">Act</font>&#8221;) relating to the follow-on public offering (the &#8220;<font style="font-weight: bold;">Offering</font>&#8221;) by the Corporation of up to 7,187,500 units of the Corporation (including the up to 937,500 units
      that the underwriters have the option to purchase to cover any over-allotments) (the &#8220;<font style="font-weight: bold;">Units</font>&#8221;) pursuant to an underwriting agreement to be
    entered into on or prior to the closing date of the Offering (the &#8220;<font style="font-weight: bold;">Underwriting Agreement</font>&#8221;) between the Corporation and A.G.P./Alliance Global
    Partners, as representative, and the other several underwriters to be named therein. The Units consist of one common share in the capital of the Corporation, without par value
      (the &#8220;<font style="font-weight: bold;">Common Shares</font>&#8221;) and one-half of one Common Share purchase
      warrant (each whole warrant, a &#8220;<font style="font-weight: bold;">Unit Warrant</font>&#8221;), for an
      aggregate of up to 3,593,750 Unit Warrants (including up to 468,750 Unit Warrants partially comprising the Units subject to the underwriters&#8217; over-allotment option),
    with each Unit Warrant shall entitle the holder thereof to acquire one Common Share (each, a &#8220;<font style="font-weight: bold;">Warrant Share</font>&#8221;).</div>
  <div><br>
  </div>
  <div style="text-align: justify; font-weight: bold;">Documents Reviewed</div>
  <div><br>
  </div>
  <div style="text-align: justify;">For the purposes of this opinion, we have examined and relied on, but have not participated in the preparation of, among other things, the following:</div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="zb5b8010e84a34804a3a28a714a668845" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-style: normal; font-variant: normal; text-transform: none;">
            <div style="margin-left: 36pt;">(a)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">a certificate of even date herewith of the Vice President, Strategy and Legal, of the Corporation with respect to certain factual matters and
              enclosing certified copies of, <font style="font-style: italic;">inter alia</font>, the constating documents and by-laws of the Corporation and resolutions passed by the
              directors of the Corporation, authorizing, among other things, the Offering, the execution and delivery of the Underwriting Agreement and the completion of the transactions contemplated therein (the &#8220;<font style="font-weight: bold;">Officer&#8217;s Certificate</font>&#8221;);</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="za733644ff32942a2af4051001c112fd1" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(b)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">a certificate of status dated November 17, 2021 issued by the Ministry of Government and Consumer Services (Ontario) in respect of the Corporation
              (the &#8220;<font style="font-weight: bold;">Certificate of Status</font>&#8221;); and</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="zb7fb0992d6c04d71b79e49390b63da78" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(c)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the form of certificate representing the Unit Warrants.</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;">In preparation for the delivery of this opinion, we have examined the above-mentioned documents and we have examined all such other documents and made such
    other investigations as we consider relevant and necessary in order to give this opinion. In particular, we have not reviewed, and express no opinion on, any document that is referred to or incorporated by reference into the documents reviewed by us.
    As to various questions of fact material to this opinion which we have not independently established, we have examined and relied upon, without independent verification, certificates of public officials and officers of the Corporation including,
    without limitation, the Officer&#8217;s Certificate.</div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
    <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">1</font></div>
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  </div>
  <div><br>
  </div>
  <div>For purposes of the opinion set forth below, we have assumed:</div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="zd9c00b05e1ff4af282bca3992d0b9674" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(a)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the legal capacity of all individuals;</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="z992308ff5c07451391149a31decac94e" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(b)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the genuineness of all signatures on, and the authenticity and completeness of all documents submitted to us as originals and the conformity to
              authentic or original documents of all documents submitted to us as certified, conformed, telecopied, photostatic, electronically transmitted copies (including commercial reproductions);</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="z489f107265ed482e825dcf2eabd41299" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(c)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the identity and capacity of any person acting or purporting to act as a corporate or public official;</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="z5d2b00a822994cf5b803eeb7235160dc" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(d)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the accuracy and completeness of all information provided to us by public officials or offices of public record;</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="zb74e17dd3ae14bd386b18684a71547b8" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(e)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the accuracy and completeness of all representations and statements of fact contained in all documents, instruments and certificates (including the
              Officer&#8217;s Certificate);</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="z8169df2536a64ffd82f13a5159e3a69f" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(f)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the accuracy and completeness of the minute books and all other corporate records of the Corporation reviewed by us;</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="zdb9665012d1940ecb63df3cc070ce379" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(g)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the Units will be offered, issued and sold in compliance with applicable United States federal and state securities laws, and in the manner stated
              in the Registration Statement;</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="ze7023973b37b4539a05ac5811697dfe0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(h)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the facts stated in the Certificate of Status continue to be true as of the date hereof; and</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="z092ff621b12a40b284a5f43403dacf3d" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 72pt; vertical-align: top; align: right;">
            <div style="margin-left: 36pt;">(i)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">the facts stated in the Certificate of Status and the Officer&#8217;s Certificate shall continue to be true and correct as at the date of completion of
              the Offering.</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;">We have not undertaken any independent investigation to verify the accuracy of any of the foregoing assumptions.</div>
  <div><br>
  </div>
  <div style="text-align: justify;">When our opinion refers to Common Shares or Warrant Shares to be issued as being &#8220;fully paid and non-assessable&#8221;, such opinion indicates that the holder of
    such Common Shares or Warrant Shares cannot be required to contribute any further amounts to the Corporation by virtue of his, her or its status as holder of such Common Shares or Warrant Shares, either in order to complete payment for the Common
    Shares or Warrant Shares, to satisfy claims of creditors or otherwise. No opinion is expressed as to the adequacy of any consideration received for such Common Shares or Warrant Shares.</div>
  <div><br>
  </div>
  <div style="text-align: justify;">We are qualified to practise law only in the Province of Ontario. Our opinion below is limited to the existing laws of the Province of Ontario and the
    federal laws of Canada applicable therein as of the date of this opinion and should not be relied upon, nor are they given, in respect of the laws of any other jurisdiction. In particular, we express no opinion as to United States federal or state
    securities laws or any other laws, rule or regulation, federal or state, applicable to the Corporation. We disclaim any obligation or duty to update this opinion to reflect any changes in such laws or other circumstances after the date hereof.</div>
  <div><br>
  </div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
    <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">2</font></div>
    <div style="page-break-after: always;" id="DSPFPageBreak">
      <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
  </div>
  <div style="text-align: justify;">In rendering our opinion in paragraph 1 below as to the valid existence of the Corporation, we have relied solely on the Certificate of Status, a copy of
    which has been delivered to you.</div>
  <div><br>
  </div>
  <div style="text-align: justify;">Based and relying upon and subject to the foregoing and the qualifications expressed below, we are of the opinion that:</div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="za643381cae8546c1ae468a0806e1a433" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">
            <div>1.</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">The Corporation is a corporation existing under the <font style="font-style: italic;">Business Corporations Act </font>(Ontario) and has not been dissolved.</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="z8b821a1e8f6c4c7db24080f4f4c44943" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">
            <div>2.</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">The Common Shares partially comprising the Units have been duly authorized by all necessary corporate action on the part of the Corporation and,
              upon payment and delivery in accordance with the Underwriting Agreement, will be validly issued, fully paid and non-assessable.</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="zf0b1d5a075494c9da4618c80be361f87" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">
            <div>3.</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">The Unit Warrants have been duly authorized and, when issued and sold in accordance with and in the manner described in the Registration Statement,
              shall be authorized, created and validly issued by the Corporation.</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="z71d69dc658ad429a8092b2290a88bd94" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">
            <div>4.</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify;">The Warrant Shares to be issued pursuant to the exercise of the Unit Warrants have been set aside and reserved for issuance and conditionally
              allotted for issuance to holders of the Unit Warrants and such Warrant Shares will, when issued in accordance with the terms of the Unit Warrants against payment of the exercise price therefor, be validly issued as fully paid and
              non-assessable shares in the capital of the Corporation.</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify;">We hereby consent to the reference to our firm&#8217;s name under the caption &#8220;Legal Matters&#8221; in the prospectus included in the Registration Statement and the
    filing of this opinion with the Securities and Exchange Commission (the &#8220;<font style="font-weight: bold;">SEC</font>&#8221;) as an exhibit to the Registration Statement.&#160; In giving this consent, we do not thereby admit that we are within the category of persons whose
    consent is required under Section 7 of the Act or the rules and regulations of the SEC promulgated thereunder.</div>
  <div><br>
  </div>
  <div style="text-align: justify;">This opinion letter is furnished to you at your request in accordance with the requirements of Item 8(5.1) of Form F-1 in connection with the filing of the
    Registration Statement, and is not to be used, circulated, quoted or otherwise relied upon for any other purpose.&#160; No opinion is expressed as to the contents of the Registration Statement, other than the opinions expressly set forth herein relating to
    the Common Shares partially comprising the Units and the Warrant Shares. This opinion is expressed as of the date hereof unless otherwise expressly stated, and we disclaim any undertaking to advise you of any subsequent changes in the facts stated or
    assumed herein or of any subsequent changes in applicable laws.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: -36pt; margin-left: 36pt;">Yours truly,</div>
  <div><br>
  </div>
  <div style="font-style: italic;">(signed) &#8220;Wildeboer Dellelce LLP&#8221;</div>
  <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">3</font></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
