SEC Comment Letter for FLEXIBLE SOLUTIONS INTERNATIONAL INC (FSI) (CIK 0001069394) (FSI) — Apr 30, 2020
FLEXIBLE SOLUTIONS INTERNATIONAL INC (FSI) (CIK 0001069394)
Date: April 30, 2020 · CIK: 0001069394 · Accession: 0000000000-20-003705
AI Filing Summary & Sentiment
File numbers found in text: 001-31540
Letter
United States securities and exchange commission logo April 30, 2020 Daniel O'Brien Chief Executive Officer Flexible Solutions International, Inc. 6001 54 Ave. Taber, Alberta, Canada T1G 1X4 Re:Flexible Solutions International, Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Filed March 30, 2020 File No. 001-31540 Dear Mr. O'Brien: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2019 Financial Statements Audit Report, page F-1 1.We note you have not included an audit report for your fiscal year 2018 financial statements. Once you have obtained permission from your predecessor auditor for the re- issuance of the audit report, please amend the fiscal year 2019 Form 10-K to provide audited financial statements for two fiscal years in accordance with Article 8-02 of Regulation S-X. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Tracie Mariner, Staff Accountant, at (202) 551-3744, or Tracey Houser,
FirstName LastNameDaniel O'Brien Comapany NameFlexible Solutions International, Inc. April 30, 2020 Page 2 FirstName LastName Daniel O'Brien Flexible Solutions International, Inc. April 30, 2020 Page 2 Staff Accountant, at (202) 551-3736, if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
April 30, 2020
Daniel O'Brien
Chief Executive Officer
Flexible Solutions International, Inc.
6001 54 Ave.
Taber, Alberta, Canada T1G 1X4
Re:Flexible Solutions International, Inc.
Form 10-K for Fiscal Year Ended December 31, 2019
Filed March 30, 2020
File No. 001-31540
Dear Mr. O'Brien:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2019
Financial Statements
Audit Report, page F-1
1.We note you have not included an audit report for your fiscal year 2018 financial
statements. Once you have obtained permission from your predecessor auditor for the re-
issuance of the audit report, please amend the fiscal year 2019 Form 10-K to provide
audited financial statements for two fiscal years in accordance with Article 8-02 of
Regulation S-X.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
You may contact Tracie Mariner, Staff Accountant, at (202) 551-3744, or Tracey Houser,
FirstName LastNameDaniel O'Brien
Comapany NameFlexible Solutions International, Inc.
April 30, 2020 Page 2
FirstName LastName
Daniel O'Brien
Flexible Solutions International, Inc.
April 30, 2020
Page 2
Staff Accountant, at (202) 551-3736, if you have questions regarding comments on the financial
statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Life Sciences