<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                HART & HART, LLC
                                ATTORNEYS AT LAW
                             1624 Washington Street
                                Denver, CO 80203
William T. Hart, P.C.              ________                   harttrinen@aol.com
Will Hart                       (303) 839-0061               Fax: (303) 839-5414


                                 August 22, 2018

Sherry Haywood
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

      Re:   Flexible Solutions International, Inc.
            Form S-4
            File No. 333-225185

     This office represents Flexible Solutions International, Inc. Amendment No.
3 to the  Company's  registration  statement on Form S-4 has been filed with the
Commission.  Information  required  by  Item  14 of From  S-4  can be  found  in
Schedule's C and D to the amended registration statement.

     The section of the  prospectus  regarding  Incorporation  of  Documents  by
Reference has been removed.


     If you should have any questions  concerning the  foregoing,  please do not
hesitate to contact the undersigned.

                                          Very Truly Yours,

                                          HART & HART, LLC

                                          /s/ William T. Hart
                                          By
                                            William Hart
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