-----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, UTbA8pGRZGVdWCLJpgL2w1WGayUd2AxeGH/+3FpGhtm6PasPXf+ArUTVU8SqvgpQ CsyFmxMVUUSTivbNPTqx3A== 0000897069-06-001416.txt : 20061115 0000897069-06-001416.hdr.sgml : 20061115 20060526153343 ACCESSION NUMBER: 0000897069-06-001416 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060526 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


		FOLEY & LARDNER LLP ATTORNEYS AT LAW
		2029 CENTURY PARK EAST, SUITE 3500 LOS ANGELES, CA 90067-3021 310.277.2223 TEL 310.557.8475 FAX www.foley.com
	May 25, 2006	CLIENT/MATTER NUMBER

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:

With respect to Comment 2 set forth in the Securities and Exchange Commission (the “Commission”) letter dated May 25, 2006 (the “May 25 Comment Letter”) to Flexible Solutions International, Inc. (the “Company”), we supplementally confirm to the Commission that references in our opinion to the General Corporation Law of the State of Nevada means all statutes of the State of Nevada, including the rules and regulations underlying those provisions, the applicable judicial and regulatory determinations, and the provisions of the Nevada Constitution that affect the interpretation of the General Corporation Law of the State of Nevada.

Very truly yours,

/s/ FOLEY & LARDNER LLP

cc:	Chris Edwards (via facsimile) Matt Franker (via facsimile)


BOSTON BRUSSELS CHICAGO DETROIT	JACKSONVILLE LOS ANGELES MADISON MILWAUKEE	NEW YORK ORLANDO SACRAMENTO SAN DIEGO	SAN DIEGO/DEL MAR SAN FRANCISCO SILICON VALLEY TALLAHASSEE	TAMPA TOKYO WASHINGTON, D.C.

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