CORRESP 1 filename1.htm

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

May 20, 2025

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re: Request for Acceleration - Flora Growth Corp.

Registration Statement on Form S-3

Filed May 14, 2025

(File No. 333-287261)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Flora Growth Corp. (the "Company"), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (File No. 333-287261), and permit said Registration Statement to become effective at 4:00 p.m. (Eastern Time) on May 22, 2025, or as soon thereafter as practicable. 

The Company hereby authorizes Richard Raymer, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.

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

	Sincerely,
	Flora Growth Corp.
	By:	/s/ Dany Vaiman
	Name:	Dany Vaiman
	Title:	Chief Financial Officer