CORRESP 1 filename1.htm

Flora Growth Corp.: CORRESP - Filed by newsfilecorp.com

August 6, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Tyler Howes

Re: Flora Growth Corp. - Offering Statement on Form 1-A (File No. 024-12465)

Ladies and Gentlemen:

On behalf of Flora Growth Corp., we hereby request qualification of the Offering Statement on Form 1-A (File No. 024-12465), as amended (the "Offering Statement"). We respectfully request that the Offering Statement become effective as of 4:30pm, Eastern Time, on August 7, 2024, or as soon thereafter as is reasonably practicable.

Please contact Richard Raymer of Dorsey & Whitney LLP at (416) 367-7388 with any questions with respect to this request.

Sincerely,

Flora Growth Corp.

/s/ Dany Vaiman

Name: Dany Vaiman

Title:  Chief Financial Officer