[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:

A. 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.

B. 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