June 20, 2018

Daniel O'Brien
President
Flexible Solutions International, Inc.
6001 54 Ave.
Taber, Alberta Canada T1G 1X4

       Re: Flexible Solutions International, Inc.
           Form S-4
           Filed May 24, 2018
           File No. 333-225185

Dear Mr. O'Brien:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form S-4 filed May 24, 2018

General, page 1

1.     We note that you have omitted information required by Part A of Form
S-4. Please revise
       your registration statement to include information required by Part A of
Form S-4.
Incorporation of Documents by Reference, page 5

2.     We note that you have incorporated by reference information about the
registrant. It
       appears that you are not S-3 eligible and, therefore, ineligible to
incorporate by reference
       certain information that Form S-4 requires. Refer to General Instruction
B.1 of Form S-
       4. Please provide the disclosure required by Item 14 of Form S-4.
 Daniel O'Brien
Flexible Solutions International, Inc.
June 20, 2018
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or Asia
Timmons-
Pierce, Special Counsel at (202) 551-3754 with any questions.


FirstName LastNameDaniel O'Brien
                                                           Division of
Corporation Finance
Comapany NameFlexible Solutions International, Inc.
                                                           Office of
Manufacturing and
June 20, 2018 Page 2                                       Construction
FirstName LastName