-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, PIh35/7k406QtJygAyMGZ8LfIyAZBtNsfWCGJb12s1rWhFNoUmwu1JVmcAVecf4u E8ZEI+cAfP+12O/fTNcSZg== 0000897069-06-001407.txt : 20061115 0000897069-06-001407.hdr.sgml : 20061115 20060525182035 ACCESSION NUMBER: 0000897069-06-001407 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060525 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FLEXIBLE SOLUTIONS INTERNATIONAL INC CENTRAL INDEX KEY: 0001069394 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS CHEMICAL PRODUCTS [2890] IRS NUMBER: 911922863 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2614 QUEENSWOOD DR CITY: VICTORIA B C V8N 1X5 STATE: A1 BUSINESS PHONE: 2504779969 MAIL ADDRESS: STREET 1: 2614 QUEENSWOOD DR CITY: VICTORIA BC CANADA STATE: A1 CORRESP 1 filename1.htm

[FLEXIBLE SOLUTIONS LETTERHEAD]

May 25, 2006

VIA EDGAR – CORRESPONDENCE FILING

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 7010
Washington, D.C. 20549-7010
Attn: Ms. Pamela A. Long

Re:

Flexible Solutions International, Inc.
Amendment No. 3 to Registration Statement on Form SB-2
File No. 333-124751
Filed May 25, 2006

Dear Ms. Long:

Flexible Solutions International, Inc. (the “Company”), has reviewed the Securities and Exchange Commission (the “Commission”) letter dated May 25, 2006 (the “May 25 Comment Letter”) regarding Amendment No. 3 to the Company’s Registration Statement on Form SB-2 (the “Registration Statement”), filed by the Company on May 25, 2006. The Company responds to the May 25 Comment Letter as follows:

Response to Commission Comment 1

The Company has filed Amendment No. 4 to its Registration Statement, which amendment includes the revised legal opinion of Foley & Lardner LLP containing the language clarification requested by the Commission.

Response to Commission Comment 2

Foley & Lardner LLP has separately provided the Commission with supplemental confirmation of the information requested to be confirmed in Comment 2 of the May 25 Comment Letter.

Ms. Pamela A. Long
Securities and Exchange Commission
May 25, 2006
Page 2

If you have any further comments regarding this letter or the responses contained herein, please contact directly the attorney for the Company, Deepak Nanda, at (310) 975-7912 with any questions or comments regarding this matter. Mr. Nanda’s facsimile number is (310) 557-8475.

	Very truly yours,
	FLEXIBLE SOLUTIONS INTERNATIONAL, INC.
	/s/ Daniel B. O’Brien
	Daniel B. O’Brien
	President and Chief Executive Officer

cc:	Chris Edwards (via EDGAR only) Matt Franker (via EDGAR only) Nudrat Salik (via EDGAR only) Marie Humphrey (via EDGAR only) Andrew B. Serwin Deepak Nanda

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