<SEC-DOCUMENT>0001062993-24-014533.txt : 20240905
<SEC-HEADER>0001062993-24-014533.hdr.sgml : 20240905
<ACCEPTANCE-DATETIME>20240806181208
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-24-014533
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240806

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Flora Growth Corp.
		CENTRAL INDEX KEY:			0001790169
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3230 W. COMMERCIAL BOULEVARD
		STREET 2:		SUITE 180
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33309
		BUSINESS PHONE:		416-861-2267

	MAIL ADDRESS:	
		STREET 1:		3230 W. COMMERCIAL BOULEVARD
		STREET 2:		SUITE 180
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33309
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <title>Flora Growth Corp.: CORRESP - Filed by newsfilecorp.com</title>
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    <hr width="100%" size="3" color="black" noshade="noshade"><a name="page_1"></a>
    <p style="text-align: justify; background-color: #ffffff;">August 6, 2024</p>
    <p style="text-align: justify; background-color: #ffffff;"><b>VIA EDGAR</b></p>
    <p style="margin-bottom: 0pt; text-align: justify; background-color: #ffffff;">United States Securities and Exchange Commission</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: #ffffff;">Division of Corporation Finance</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: #ffffff;">Office of Life Sciences</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: #ffffff;">100 F. Street, N.E.</p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: #ffffff;">Washington, D.C. 20549</p>
    <p style="margin-top: 0pt; text-align: justify;">Attention: Tyler Howes</p>
    <p style="text-align: justify; background-color: #ffffff;">Re: <u>Flora Growth Corp. - Offering Statement on Form 1-A (File No. 024-12465)</u></p>
    <p style="text-align: justify; background-color: #ffffff;">Ladies and Gentlemen:</p>
    <p style="text-align: justify; background-color: #ffffff;">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.</p>
    <p style="text-align: justify; background-color: #ffffff;">Please contact Richard Raymer of Dorsey &amp; Whitney LLP at (416) 367-7388 with any questions with respect to this request.</p>
    <p style="text-align: justify; background-color: #ffffff;">&#160;</p>
    <table style="width: 29.4218%; border-collapse: collapse; font-size: 10pt;" cellspacing="0" cellpadding="0">
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            <td style="margin-bottom: 0pt; width: 30%;">Sincerely,</td>
        </tr>
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            <td style="margin-bottom: 0pt; width: 30%;">&#160;</td>
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        <tr>
            <td style="margin-bottom: 0pt; width: 30%;"><b>Flora Growth Corp. </b></td>
        </tr>
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            <td style="margin-top: 0pt; margin-bottom: 0pt; width: 30%;">&#160;</td>
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            <td style="margin-top: 0pt; margin-bottom: 0pt; width: 30%; border-bottom: 0.75pt solid #000000;"><i>/s/ Dany Vaiman</i></td>
        </tr>
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            <td style="margin-top: 0pt; margin-bottom: 0pt; width: 30%;">Name: Dany Vaiman</td>
        </tr>
        <tr>
            <td style="margin-top: 0pt; margin-bottom: 0pt; width: 30%;">Title:&#160; Chief Financial Officer</td>
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    <br>
    <hr width="100%" size="5" color="black" noshade="noshade">
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