December 3, 2024

Dany Vaiman
Reporting Person
Flora Growth Corp.
3230 W. Commercial Blvd., Suite 180
Fort Lauderdale, FL 33309

       Re: Flora Growth Corp.
           Schedule 13D by Dany Vaiman
           Filed September 12, 2024
           File No. 005-93855
Dear Dany Vaiman:

       We have conducted a limited review of the above-captioned filing and
have the
following comment.

        Please respond to this letter by amending the filing or by providing
the requested
information. If you do not believe our comment applies to your facts and
circumstances or
that an amendment is appropriate, please advise us why in a response letter.

       After reviewing any amendment to the filing and any information provided
in
response to this comment, we may have additional comments.

Schedule 13D Filed September 12, 2024
General

1.     We note that the event reported as requiring the filing of the Schedule
13D was
       August 14, 2024. Rule 13d-1(a) of Regulation 13D-G requires the filing
of a Schedule
       13D within five business days after the date beneficial ownership of
more than five
       percent of a class of equity securities specified in Rule 13d-1(i)(1)
was acquired.
       Based on the August 14, 2024 event date, the Schedule 13D submitted on
September
       12, 2024 was not timely filed. Please advise us why the Schedule 13D was
not filed
       within the required five business days after the date of the
acquisition.
        We remind you that the filing person is responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the
staff.
 December 3, 2024
Page 2

      Please direct any questions to Brian Soares at 202-551-3690 or Nicholas
Panos at
202-551-3266.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Mergers &
Acquisitions