<SEC-DOCUMENT>0001477932-22-005507.txt : 20220729
<SEC-HEADER>0001477932-22-005507.hdr.sgml : 20220729
<ACCEPTANCE-DATETIME>20220729160605
ACCESSION NUMBER:		0001477932-22-005507
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		7
FILED AS OF DATE:		20220729
DATE AS OF CHANGE:		20220729
EFFECTIVENESS DATE:		20220729

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-266400
		FILM NUMBER:		221120788

	BUSINESS ADDRESS:	
		STREET 1:		365 BAY STREET, SUITE 800
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 2V1
		BUSINESS PHONE:		416-861-2267

	MAIL ADDRESS:	
		STREET 1:		365 BAY STREET, SUITE 800
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 2V1
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>flora_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<html><head><title>flora_s8.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman; MARGIN-LEFT: 7%; MARGIN-RIGHT: 7%"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>As filed with the Securities and Exchange Commission on July 29, 2022</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;"><strong>Registration No. 333-______</strong>&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="font-size:1px;width:100%"> <tr > <td style="BORDER-BOTTOM: 5px solid;"></td></tr> <tr > <td style="BORDER-BOTTOM: 2px solid;"></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>UNITED STATES</strong> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>SECURITIES AND EXCHANGE COMMISSION</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>WASHINGTON, D.C.&nbsp;&nbsp;20549</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">______________________________</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong><font style="font-size:18pt">FORM&nbsp;S-8</font></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>REGISTRATION STATEMENT UNDER</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>THE SECURITIES ACT OF 1933</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">______________________________</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:justify;font:10pt times new roman;margin-left:auto;margin-right:auto;width:60%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong><font style="font-size:18pt">FLORA GROWTH CORP.</font></strong></p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">(Exact name of registrant as specified in its charter)</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;text-align:justify;margin-left:auto;margin-right:auto;width:85%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: #000000 1px solid;width:48%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong>Ontario, Canada</strong></p></td> <td style="width:2%;"></td> <td style="BORDER-BOTTOM: #000000 1px solid;width:48%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong>Not Applicable</strong></p></td></tr> <tr style="height:15px"> <td style="width:48%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">(State or other jurisdiction of</p></td> <td style="width:2%;"></td> <td style="width:48%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">(I.R.S. Employer Identification No.)</p></td></tr> <tr style="height:15px"> <td style="width:48%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">incorporation or organization)</p></td> <td style="width:2%;"></td> <td style="width:48%;"></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong>365 Bay Street, Suite 800</strong></p> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong><u>Toronto, Ontario M5H 2V1</u></strong></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">(Address of Principal Executive Offices) (Zip Code)</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Flora Growth Corp. 2022 Incentive Compensation Plan</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">(Full title of the plan)</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">______________________________</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>CT Corporation System</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>28 Liberty Street</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong><u>New York, New York 10005</u></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;(Name and address of agent for service)</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong><u>+1 (302) 777-0200</u></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">(Telephone number, including area code, of agent for service)</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>With copies to:</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Rebecca G. DiStefano</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Greenberg Traurig, P.A.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>401 East Las Olas Boulevard, Suite 2000</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Fort Lauderdale, FL 33301</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Tel: +1 (954) 768-8221</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Fax: +1 (561) 338-7099</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Michael Rennie</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Wildeboer Dellelce LLP</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>365 Bay Street, Suite 800</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Toronto, Ontario M5H 2V1</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Tel: +1 (416) 361-4781</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Fax: +1 (416) 361-1790</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">______________________________</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.&nbsp; See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;text-align:justify;margin-left:auto;margin-right:auto;width:85%" cellpadding="0"> <tr style="height:15px"> <td style="width:30%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">Large accelerated filer&nbsp; </p></td> <td style="width:20%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;</p></td> <td style="width:30%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">Accelerated filer</p></td> <td style="width:20%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:left;margin:0px 0px 0px 0in">Non-accelerated filer </p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">Smaller reporting company</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9746;</p></td></tr> <tr style="height:15px"> <td colspan="2" style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">(Do not check if a smaller reporting company)</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">Emerging growth company</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9746;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">If an emerging growth company, 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 provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="font-size:1px;width:100%"> <tr > <td style="BORDER-BOTTOM: 2px solid;"></td></tr> <tr > <td style="BORDER-BOTTOM: 5px solid;"></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="TEXT-INDENT: 0px;"></td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>EXPLANATORY NOTE</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">This Registration Statement on Form S-8 (this &#8220;Registration Statement&#8221;) is being filed for the purpose of registering a total of 6,000,000 common shares, no par value per share (the &#8220;Common Shares&#8221;) of Flora Growth Corp.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>PART I</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">The documents containing the information specified in Part I of this Registration Statement are not being filed with or included in this Registration Statement (by incorporation by reference or otherwise) in accordance with the rules and regulations of the Securities and Exchange Commission (the &#8220;Commission&#8221;), and will be sent or given to all persons who participate in the Flora Growth Corp.&#8217;s 2022 Incentive Compensation Plan (the &#8220;2022 Plan&#8221;), as specified by Form S-8 and Rule 428(b)(1) under the Securities Act. These documents are not required to be filed with the Commission as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:center;"><strong>PART II</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:center;"><strong>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Item 3.&nbsp; Incorporation of Documents by Reference.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The following documents, which have been filed with the Commission by Flora Growth Corp., an Ontario, Canada corporation (the &#8220;Company&#8221; or &#8220;Flora&#8221;), are incorporated by reference herein:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="width:4%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">(a)</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">The Company&#8217;s Annual Report on Form 20-F for the fiscal year ended December 31, 2021 (the &#8220;Annual Report&#8221;), filed with the Commission on May 9, 2022.</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px;text-indent:30px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">(b)</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) since the end of the fiscal year covered by the Annual Report referred to in (a) above.</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px;text-indent:30px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">(c)</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">The description of the Company&#8217;s Common Shares contained in the Company&#8217;s Registration Statement on Form 8-A, filed with the Commission on May 10, 2021 (Commission File No. 001-40397), and any amendment or report filed for the purpose of updating such description, including the description of the Company&#8217;s Common Shares included as Exhibit 2.1 to the Annual Report.</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, including any Reports of Foreign Private Issuers on Form 6-K submitted during such period (or portion thereof) that is identified in such form as being incorporated by reference into this Registration Statement, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents (not including any information that is not deemed &#8220;filed&#8221; with the Commission, which is not incorporated by reference herein).</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">Any statement contained herein or in a document incorporated by reference or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that such statement is modified or superseded by any other subsequently filed document which is incorporated or is deemed to be incorporated by reference herein. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Item 4.&nbsp; Description of Securities.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0in; text-align:justify;">Not applicable. </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Item 5. &nbsp; Interests of Named Experts and Counsel.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0in; text-align:justify;">Not applicable.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">2</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Item 6. &nbsp; Indemnification of Directors and Officers.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company is incorporated under the laws of the Province of Ontario, Canada. In accordance with the&nbsp;<em>Business Corporations Act&nbsp;</em>(Ontario)<em>&nbsp;</em>and pursuant to the bylaws of the Company, subject to certain conditions, the Company shall, to the maximum extent permitted by law, indemnify a director or officer, a former director or officer, or another individual who acts or acted at the Company&#8217;s request as a director or officer, or an individual acting in a similar capacity, of another entity, against all costs, charges and expenses, including any amount paid to settle an action or satisfy a judgment, reasonably incurred by the individual in respect of any civil, criminal, administrative, investigative or other proceeding in which the individual is involved because of that association with the Company or other entity. The Company shall advance monies to a director, officer or other individual for costs, charges and expenses reasonably incurred in connection with such a proceeding&#894; provided that such individual shall repay the moneys if the individual does not fulfill the conditions described below or is not successful on the merits in their defense of the action or proceeding. Indemnification is prohibited unless the individual:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="width:4%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><font style="font-family:symbol">&#183;</font></p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">Acted honestly and in good faith with a view to the Company&#8217;s best interests;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><font style="font-family:symbol">&#183;</font></p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">In the case of a criminal or administrative action or proceeding enforced by a monetary penalty, had reasonable grounds to believe the conduct was lawful; and</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><font style="font-family:symbol">&#183;</font></p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">Was not judged by a court or other competent authority to have committed any fault or omitted to do anything that the individual ought to have done.</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company has entered into indemnity agreements with its directors and certain officers that provide for the indemnification of its directors and certain officers, to the fullest extent permitted by applicable law, including but not limited to the indemnity provided under Section 136(1) of the <em>Business Corporations Act&nbsp;</em>(Ontario), under the articles of incorporation and bylaws of the Company, and under the indemnity agreements, from and against any and all losses incurred by such persons in respect of any claim or proceeding in which such persons are involved because of their association or service (i) as a director, officer or advisor of the Company, (ii) as a director, officer or advisor of any subsidiary of the Company, or (iii) as a director, officer or advisor (or similar position) of any other entity at the Company&#8217;s request; provided that such indemnity will not be available with respect to losses where it is determined by a court of competent jurisdiction in Ontario in a final, non-appealable judgment that such person was not acting honestly and in good faith with a view to the best interests of the Company (or its subsidiary or other entity, as applicable), and in the case of a criminal or administrative action or proceeding that is enforced by monetary penalty, such person had no reasonable grounds for believing that his or her conduct was lawful. In addition, the indemnity agreements provide for the Company&#8217;s obligation to advance expenses, under certain circumstances, and provide for additional procedural protections.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company maintains directors&#8217; and officers&#8217; liability insurance for its directors and officers.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to the Company&#8217;s directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Item 7.&nbsp; Exemption from Registration Claimed.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0in; text-align:justify;">Not applicable.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">3</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Item 8.&nbsp; Exhibits.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:justify;font:10pt times new roman;margin-left:auto;margin-right:auto;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;width:9%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Exhibit Number</strong></p></td> <td style="width:1%;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><strong>Exhibit</strong></p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex21.htm">4.1</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex21.htm">Articles of Incorporation of Flora Growth Corp. (incorporated by reference to Exhibit 2.1 to Flora&#8217;s Offering Statement on Form 1-A, filed with the Commission on October 11, 2019).</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1790169/000147793222004845/flora_ex993.htm">4.2</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1790169/000147793222004845/flora_ex993.htm">Bylaw No. 1-A of Flora Growth Corp. (incorporated by reference to Exhibit 99.3 to Flora&#8217;s Current Report on Form 6-K, filed with the Commission on July 6, 2022).</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1790169/000159406221000068/ex33.htm">4.3</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1790169/000159406221000068/ex33.htm">Articles of Amendment of Flora Growth Corp. effective April 30, 2021 (incorporated by reference to Exhibit 3.3 to Flora&#8217;s Amendment No. 5 to Registration Statement on Form F-1/A, filed with the Commission on May 5, 2021).</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1790169/000147793222004845/flora_ex992.htm">4.4</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="http://www.sec.gov/Archives/edgar/data/1790169/000147793222004845/flora_ex992.htm">Flora Growth Corp. 2022 Incentive Compensation Plan (incorporated by reference to Exhibit 99.2 to Flora&#8217;s Current Report on Form 6-K, filed with the Commission on July 6, 2022).</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="flora_ex51.htm">5.1*</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="flora_ex51.htm">Opinion of Wildeboer Dellelce LLP regarding the legality of the Common Shares being registered.</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="flora_ex231.htm">23.1*</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="flora_ex231.htm">Consent of Davidson &amp; Company LLP, independent registered public accounting firm.</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="flora_ex51.htm">23.2*</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="flora_ex51.htm">Consent of Wildeboer Dellelce LLP (included in Exhibit 5.1).</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="#power">24.1*</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="#power">Power of Attorney (included on the signature page hereto).</a></p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="flora_ex107.htm">107*</a></p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><a href="flora_ex107.htm">Filing Fee Table</a></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">*Filed herewith.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">4</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;"><strong>Item 9. Undertakings.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">(a) The undersigned registrant hereby undertakes: </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 45px; TEXT-INDENT: 45px; text-align:justify;">(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 45px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 45px; TEXT-INDENT: 45px; text-align:justify;">(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective Registration Statement;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 45px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 45px; TEXT-INDENT: 45px; text-align:justify;">(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><em>provided, however</em>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <em>bona fide</em> offering thereof.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <em>bona fide</em> offering thereof.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">5</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:center;"><strong>SIGNATURES</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">Pursuant to the requirements of the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 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 July 29, 2022.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td>&nbsp;</td> <td colspan="2"> <p style="font-size:10pt;font-family:times new roman;text-align:left;margin:0px"><strong>FLORA GROWTH CORP.</strong></p></td> <td></td></tr> <tr style="height:15px"> <td style="width:50%;">&nbsp;</td> <td style="width:3%;">&nbsp;</td> <td style="width:35%;">&nbsp;</td> <td style="width:12%;">&nbsp;</td></tr> <tr style="height:15px"> <td></td> <td>By:</td> <td style="BORDER-BOTTOM: black 1px solid;"><em>/s/ Luis Merchan</em></td> <td></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">Name:</p></td> <td>Luis Merchan</td> <td>&nbsp;</td></tr> <tr style="height:15px"> <td>&nbsp;</td> <td>Title: </td> <td>Chief Executive Officer</td> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:center;"><strong><a name="power">POWER OF ATTORNEY</a></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;"><strong>KNOW ALL PERSONS BY THESE PRESENTS</strong>, that each person whose signature appears below constitutes and appoints Luis Merchan and Lee Leiderman as such person&#8217;s true and lawful attorney-in-fact and agent, each with full power of substitution and resubstitution, for such person in such person&#8217;s name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this 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 attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: #000000 1px solid;width:30%;vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong>Signature</strong></p></td> <td style="width:5%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: #000000 1px solid;width:30%;vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px 0px 0px 6.95pt"><strong>Title</strong></p></td> <td style="width:5%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="BORDER-BOTTOM: #000000 1px solid;width:30%;vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px"><strong>Date</strong></p></td></tr> <tr style="height:15px"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ Luis Merchan</em></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Chief Executive Officer, President and Chairman of the Board</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">July 29, 2022.</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Luis Merchan</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">(Principal Executive Officer)</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ Lee Leiderman</em></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Chief Financial Officer</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">July 29, 2022.</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Lee Leiderman</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">(Principal Financial Officer and Principal Accounting Officer)</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ John Timothy Leslie</em></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Director</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">July 29, 2022.</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">John Timothy Leslie</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ Dr. Beverley Richardson</em></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Director</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">July 29, 2022.</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Dr. Beverley Richardson</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ Juan Carlos Gomez Roa</em></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Director</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">July 29, 2022.</p></td></tr> <tr style="height:15px"> <td style="vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Juan Carlos Gomez Roa</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ Annabelle Manalo-Morgan, PhD</em></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Director</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">July 29, 2022.</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Annabelle Manalo-Morgan, PhD</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:right;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ Marc Mastronardi</em></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Director</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">July 29, 2022.</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Marc Mastronardi</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: #000000 1px solid;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ Brandon Konigsberg</em></p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">Director</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">July 29, 2022.</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">Brandon Konigsberg</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Signature of Authorized U.S. Representative of Registrant</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">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 July 29, 2022.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:50%;"></td> <td style="width:5%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">By:</p></td> <td style="BORDER-BOTTOM: 1px solid;width:35%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><em>/s/ Luis Merchan</em></p></td> <td style="width:10%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Name:</p></td> <td style="vertical-align:bottom;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Luis Merchan</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Title:</p></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Chief Executive Officer</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">6</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p><body>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>flora_ex51.htm
<DESCRIPTION>OPINION
<TEXT>
<html><head><title>flora_ex51.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman; MARGIN-LEFT: 7%; MARGIN-RIGHT: 7%"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;"><strong>EXHIBIT 5.1</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><img src="flora_ex51img1.jpg"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">July 29, 2022 </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Flora Growth Corp. </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">365 Bay Street, Suite 800</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Toronto, Ontario M5H 2V1 </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong><u>Re: Flora Growth Corp. </u></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Dear Sirs/Mesdames:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">We have assisted in the preparation of a Registration Statement on Form S-8 (the &#8220;<strong>Registration Statement</strong>&#8221;) to be filed by Flora Growth Corp. (the &#8220;<strong>Corporation</strong>&#8221;) with the Securities and Exchange Commission (the &#8220;<strong>SEC</strong>&#8221;) under the Securities Act of 1933, as amended (the &#8220;<strong>Act</strong>&#8221;), relating to an aggregate of up to 6,000,000 common shares in the capital of the Corporation (the &#8220;<strong>Common</strong> <strong>Shares</strong>&#8221;) issuable pursuant to awards granted or to be granted pursuant to the Corporation&#8217;s 2022 incentive compensation plan which was approved by the shareholders of the Corporation effective July 5, 2022 (the &#8220;<strong>Plan</strong>&#8221;).</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">We have made such examination of the corporate records of the Corporation and applicable laws as we have considered necessary or appropriate in the circumstances. For purposes of certain factual matters relevant to the opinion below, we have relied on a certificate of an officer of the Corporation, dated the date hereof.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; 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. </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">In rendering the opinion below that the Common Shares issuable upon the exercise of options granted under the Plan will be &#8220;fully paid and non-assessable&#8221;, such opinion indicates that the holder of such shares cannot be required to contribute any further amounts to the Corporation by virtue of his, her or its status as holder of such shares, either in order to complete payment for the Common Shares, to satisfy claims of creditors or otherwise. No opinion is expressed as to the adequacy of any consideration received for such Common Shares.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Based and relying upon and subject to the foregoing and the qualifications expressed herein, we are of the opinion that the Common Shares, when issued upon the exercise of such options in accordance with the terms of the Plan, and upon payment of the purchase price therefor, will be validly issued as fully paid and non-assessable shares in the capital of the Corporation.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">We hereby consent to the reference to the filing of this opinion with the SEC as an exhibit to the Registration Statement.&nbsp; 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.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">This opinion letter is furnished to you at your request in accordance with the requirements of Item 8 of Form S-8 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. No opinion is expressed as to the contents of the Registration Statement, other than the opinions expressly set forth herein. 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.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Yours truly,</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><em>(signed) &#8220;Wildeboer Dellelce LLP&#8221;</em></p><body>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>flora_ex231.htm
<DESCRIPTION>CONSENT
<TEXT>
<html><head><title>flora_ex231.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman; MARGIN-LEFT: 7%; MARGIN-RIGHT: 7%"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;"><strong>EXHIBIT 23.1</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><img src="flora_ex231img1.jpg"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:center;"><strong>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Flora Growth Corp. of our report dated May 9, 2022, relating to the consolidated financial statements for the years ended December 31, 2021 and December 31, 2020 and the period from incorporation (March 13, 2019) through December 31, 2019, appearing in the Annual Report on Form 20-F of Flora Growth Corp. (File No. 001-40397).</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><img src="flora_ex231img2.jpg"></p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:73%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Vancouver, Canada</p></td></tr> <tr style="height:15px"> <td style="width:73%;"> <p style="margin:0px"></p></td></tr> <tr style="height:15px"> <td style="width:73%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">July 29, 2022</p></td></tr></table><body>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>flora_ex107.htm
<DESCRIPTION>FILING FEE TABLE
<TEXT>
<html><head><title>flora_ex107.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: left; FONT: 10pt times new roman; MARGIN: 0px 7%"><p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;"><strong>EXHIBIT</strong> <strong>107</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>CALCULATION OF FILING FEE TABLE</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>FORM S-8</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">(Form Type)</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">Flora Growth Corp.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">(Exact Name of Registrant as Specified in its Charter)</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">Table 1: Newly Registered Securities</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;border-right:#000000 1px solid;border-bottom:#000000 1px solid;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px"><strong>Security Type</strong></p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px"><strong>Security </strong><strong>Class </strong></p> <p style="text-align:center;margin:0px"><strong>Title </strong>(1)</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px"><strong>Fee </strong></p> <p style="text-align:center;margin:0px"><strong>Calculation </strong></p> <p style="text-align:center;margin:0px"><strong>Rule </strong>(3)</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px"><strong>Amount </strong></p> <p style="text-align:center;margin:0px"><strong>Registered</strong></p> <p style="text-align:center;margin:0px">(2)(3)</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px"><strong>Proposed Maximum </strong></p> <p style="text-align:center;margin:0px"><strong>Offering Price </strong></p> <p style="text-align:center;margin:0px"><strong>Per Unit</strong> (2)(3)</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px"><strong>Maximum </strong></p> <p style="text-align:center;margin:0px"><strong>Aggregate </strong></p> <p style="text-align:center;margin:0px"><strong>Offering Price</strong></p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px"><strong>Fee Rate</strong></p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px"><strong>Amount </strong><strong>of </strong></p> <p style="text-align:center;margin:0px"><strong>Registration </strong></p> <p style="text-align:center;margin:0px"><strong>Fee</strong></p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px">Equity</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px">Common Shares, no par value per share</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="margin:0px">Rule 457(c) and Rule 457(h)</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px">6,000,000</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:bottom;" colspan="3"> <p style="text-align:center;margin:0px">$0.62</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:top;" colspan="3"> <p style="text-align:center;margin:0px">$3,720,000</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:top;" colspan="3"> <p style="text-align:center;margin:0px">0.0000927</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:top;" colspan="3"> <p style="text-align:center;margin:0px">$344.84</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:top;" colspan="12"> <p style="text-align:center;margin:0px">Total Offering Amount</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:top;" colspan="3"> <p style="text-align:center;margin:0px">$3,720,000</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:top;" colspan="3"> <p style="text-align:center;margin:0px">$344.84</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:top;" colspan="12"> <p style="text-align:center;margin:0px">Total Fee Offsets</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"> <p style="text-align:center;margin:0px">$0.00</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;vertical-align:top;" colspan="12"> <p style="text-align:center;margin:0px">Net Fee Due</p></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"></td> <td style="BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid;" colspan="3"> <p style="text-align:center;margin:0px">$344.84</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>___________________</strong></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="text-align:justify;margin:0px">(1)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Pursuant to Rule 416, this Registration Statement shall also cover any additional Common Shares which may become issuable under the Flora Growth Corp. 2022 Incentive Compensation Plan (the &#8220;2022 Plan&#8221;) by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without receipt of consideration which results in an increase in the number of outstanding Common Shares.</p></td></tr> <tr style="height:15px"> <td></td> <td></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(2)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Consists of 6,000,000 Common Shares issuable under the 2022 Plan. </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">(3)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Estimated solely for purposes of calculating the registration fee pursuant to Rules 457 (c) and (h) of the Securities Act of 1933, as amended, on the basis of the average of the high and low prices of the Common Shares on the Nasdaq Capital Market on July 28, 2022.</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp; </p><body>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>flora_ex51img1.jpg
<TEXT>
begin 644 flora_ex51img1.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  4$! 0$ P4$! 0&!04&" T(" <'
M"! +# D-$Q 4$Q(0$A(4%QT9%!8<%A(2&B,:'!X?(2$A%!DD)R0@)AT@(2#_
MVP!# 04&!@@'" \(" \@%1(5(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @("#_P  1" !" +0# 2(  A$! Q$!_\0
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M?96,>H726AN[0&!9F$9!C3/RYQ2:+_R>3=_]=Y__ $F-5O%7_)WUC_U^6?\
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M#";_ .*K,\+^-]#\9>"QXH\.W!GMMCEHY!M>*11DQN.<,./7@@C((-> Z/\
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M';N.%KAX=,MI%B7K(1=3$*.#UZ=*],L?VK?!&H:E:V,>@ZXLES*L*EDAP"Q
M&?WGO7FG[3MU'8_'OPW>S;O*M]-M97VC)PMU,3C\J6%A*G6M-=&%>49P]U]4
M>A?\-"^//^B#:[_W]F_^1J7]K!S)\(=$D9"A.L1,5/;]Q-Q6K_PU/\+_ .[J
M_P#X"+_\76#^U!J5OK'P-\-:O9[_ +->ZE;W$6X8;8]M*PR.QP:(*U6/NVU_
MK<).].7O7/9/A=_R1[P=_P!@>T_]$K7AW[76K7UOH7A?18F9;.\GGN)@. [1
MA @/_?QC^7I4/@_]I_P;X=\":#H%UH>M27&FV$%I(\4<6QF2,*2,N#C(]*VO
M'%I#^T3\%DU[PC9W4.H:7>.;6VN]B-.0 )$R&(&001SU7!ZYHC3E3K*5165Q
MN<9TW&+UL>N?#[P?HW@GP3INCZ1!&%$*--.@&ZXD(RTC-W))./08 X%=AVZ5
M\B^"_P!HO5O NG+X1^(_AG4)+O3E$2SJ/+N-@^Z)$?&2!C#9&1CKU/K?PW^.
M>B_$SQE/X?T71;ZT2"Q>\>XNV0'*R1IM"J3UWYSGMTYK&K2J)N35UW+IU(-*
M*?R/GS_A*-2\&_M7^*=9T?PW<^([I;JZC%C;,RNP;JWRHYX^E>Z^#?C-XP\3
M^,M/T'4/A'J^A6ETS+)?W$DI2'",P)!@4<D ?>'6O$;7QEH_@']K7Q/XAUX7
M!LTNKN(_9XP[9;@<9%>ZZ'^T;\._$'B#3]#T]=4^UZA<);0^9:A5WLP R=W
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'T445F:'_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>flora_ex231img1.jpg
<TEXT>
begin 644 flora_ex231img1.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  4$! 0$ P4$! 0&!04&" T(" <'
M"! +# D-$Q 4$Q(0$A(4%QT9%!8<%A(2&B,:'!X?(2$A%!DD)R0@)AT@(2#_
MVP!# 04&!@@'" \(" \@%1(5(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @("#_P  1"  E F\# 2(  A$! Q$!_\0
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MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#V#Q5\=/\
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M2.Q7^SIF::1LXCP%X? S@X-2:M\2?#NB^);3PW>VVK-JU["9[:V@TV:5ID4
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M([=Q=6[]T>$@.I]B/I0!V-%<OX/\8^'?'F@#Q!X9O/ME@9'AWF-D974X92K
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MI%U\2Y;BT5?+%T-,C6^*=.9=Q3=C^+R\]^O- 'D'@FQCC\">+M"6))O#UO\
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M+.T\<>*%B-_I4;Z/;11MN198SLN;GV:1EP/15Q_$:[[XB?\ )+/%O_8(N_\
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M7;=YF,*%R3^YE_[X-9MUX#O=4GCNM6U6*2>6"UM[S[/;E%D6WG$R%,L2I)W
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M5D0L&;:&P"Q&,8KF_P#AGG0_^@E=?^!^H?\ R50![;17B7_#/.A_]!*Z_P#
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"_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>flora_ex231img2.jpg
<TEXT>
begin 644 flora_ex231img2.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  4$! 0$ P4$! 0&!04&" T(" <'
M"! +# D-$Q 4$Q(0$A(4%QT9%!8<%A(2&B,:'!X?(2$A%!DD)R0@)AT@(2#_
MVP!# 04&!@@'" \(" \@%1(5(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @("#_P  1"  T /8# 2(  A$! Q$!_\0
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MS-*W10!6[0 445Y_\0O'Q\%V=C8Z5IK:UXFUB0V^EZ7&<&9P,EW/\,:CEFH
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M#P9#U+'\*]5H XWP;\.?"O@+33:>&].6"63F>\E/F7%PW=I)#RQ_3VKLJ**
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*444 %%%% '__V0$!

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