<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001752524</cik>
        <entityName>Flowr Corp</entityName>
        <issuerAddress>
            <street1>60 Adelaide Street East</street1>
            <street2>Suite 1000</street2>
            <city>TORONTO</city>
            <stateOrCountry>A6</stateOrCountry>
            <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
            <zipCode>M5C 3E4</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(877) 356-9726</issuerPhoneNumber>
        <jurisdictionOfInc>ONTARIO, CANADA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>The Needle Capital Corp.</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2016</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Vinay</firstName>
                <lastName>Tolia</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lance</firstName>
                <lastName>Emanuel</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Irina</firstName>
                <lastName>Hossu</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ivan</firstName>
                <lastName>Latysh</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Francesco</firstName>
                <lastName>Tallarico</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ashley</firstName>
                <lastName>Thomson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Aronowitz</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Karen</firstName>
                <lastName>Basian</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Don</firstName>
                <lastName>Duet</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Steven</firstName>
                <lastName>Klein</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Maurice</firstName>
                <lastName>Levesque</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Miller</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lyle</firstName>
                <lastName>Oberg</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>J. Andre</firstName>
                <lastName>de Barros Teixeira</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Pauric</firstName>
                <lastName>Duffy</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 Adelaide Street East</street1>
                <street2>Suite 1000</street2>
                <city>Toronto</city>
                <stateOrCountry>A6</stateOrCountry>
                <stateOrCountryDescription>ONTARIO, CANADA</stateOrCountryDescription>
                <zipCode>M5C 3E4</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2020-04-27</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Units comprised of one CAD$1000 principal amount of debenture convertible into 1,724 common shares and 1,724 common share purchase warrants, exercisable at CAD$0.76 per share for a period of 36 months</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>28816763</totalOfferingAmount>
            <totalAmountSold>12473493</totalAmountSold>
            <totalRemaining>16343270</totalRemaining>
            <clarificationOfResponse>(c) represents maximum potential exercise price of U.S. warrants. CDN$1.4053 = US$1.00</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>44</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Flowr Corp</issuerName>
                <signatureName>/s/ Francesco Tallarico</signatureName>
                <nameOfSigner>Francesco Tallarico</nameOfSigner>
                <signatureTitle>Chief Legal Officer</signatureTitle>
                <signatureDate>2020-05-08</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
