<SEC-DOCUMENT>0001062993-25-009861.txt : 20250623
<SEC-HEADER>0001062993-25-009861.hdr.sgml : 20250623
<ACCEPTANCE-DATETIME>20250520160126
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-25-009861
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Flora Growth Corp.
		CENTRAL INDEX KEY:			0001790169
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		EIN:				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><br>
    <p style="text-align: justify; margin-top: 10pt; margin-bottom: 10pt;">May 20, 2025</p>
    <p style="text-align: justify; margin-top: 10pt; margin-bottom: 10pt;"><u><b>VIA EDGAR</b></u></p>
    <p style="margin-left: 6pt; margin-top: 10pt; margin-bottom: 10pt;">United States Securities and Exchange Commission<br>Division of Corporation Finance<br>100 F Street, N.E.<br>Washington, D.C. 20549<br><br></p>
    <p style="margin-bottom: 0pt; text-align: justify; margin-top: 10pt;"><b>Re:</b><font style="display: inline-block; width: 56.89pt;">&#160;</font><b>Request for Acceleration - Flora Growth Corp.</b></p>
    <p style="margin-top: 0pt; margin-left: 72pt; margin-bottom: 0pt; text-align: justify;"><b>Registration Statement on Form S-3</b></p>
    <p style="margin-top: 0pt; margin-left: 72pt; margin-bottom: 0pt; text-align: justify;"><b>Filed May 14, 2025</b></p>
    <p style="margin-top: 0pt; margin-left: 72pt; text-align: justify; margin-bottom: 10pt;"><b>(File No. 333-287261)</b></p>
    <p style="text-align: justify; margin-top: 10pt; margin-bottom: 10pt;">Ladies and Gentlemen:</p>
    <p style="text-align: justify; margin-top: 10pt; margin-bottom: 10pt;">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.&#160;</p>
    <p style="text-align: justify; margin-top: 10pt; margin-bottom: 10pt;">The Company hereby authorizes Richard Raymer, an attorney with our outside legal counsel, Dorsey &amp; Whitney LLP, to orally modify or withdraw this request for acceleration.</p>
    <p style="text-align: justify; margin-top: 10pt; margin-bottom: 10pt;">Please contact Richard Raymer of Dorsey &amp; Whitney LLP at (416) 367-7388 with any questions with respect to this request.</p>
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            <td style="vertical-align: middle; text-align: justify; width: 50%;">&#160;</td>
            <td style="vertical-align: middle; text-align: justify;" colspan="2">Sincerely,</td>
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            <td style="margin-top: 0pt; margin-bottom: 0pt; width: 50%;">&#160;</td>
            <td style="margin-top: 0pt; margin-bottom: 0pt;" colspan="2">&#160;</td>
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            <td style="vertical-align: middle; text-align: left; width: 50%;">&#160;</td>
            <td style="vertical-align: middle; text-align: left;" colspan="2">Flora Growth Corp.</td>
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            <td style="margin-top: 0pt; margin-bottom: 0pt; width: 50%;">&#160;</td>
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            <td style="width: 50%; vertical-align: middle; text-align: justify;">&#160;</td>
            <td style="vertical-align: middle; text-align: justify; width: 5%;">By:</td>
            <td style="vertical-align: middle; border-bottom: 0.75pt solid #000000; text-align: justify; width: 45%;"><i>/s/ Dany Vaiman</i></td>
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            <td style="width: 50%; vertical-align: middle; text-align: justify;">&#160;</td>
            <td style="vertical-align: middle; text-align: justify; width: 5%;">Name:</td>
            <td style="vertical-align: middle; text-align: justify; width: 45%;">Dany Vaiman</td>
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            <td style="width: 50%; vertical-align: middle; text-align: justify;">&#160;</td>
            <td style="vertical-align: middle; text-align: justify; width: 5%;">Title:</td>
            <td style="vertical-align: middle; text-align: justify; width: 45%;">Chief Financial Officer</td>
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