SEC Comment Letter 0000000000-26-000835 to ZeroStack Corp. (ZSTK)
ZeroStack Corp.
Date: Jan. 27, 2026 · CIK: 0001790169 · Accession: 0000000000-26-000835
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292616
Letter
January 20, 2026 Dany Vaiman Chief Financial Officer Flora Growth Corp. 3230 W. Commercial Boulevard, Suite 180 Fort Lauderdale, Florida 33309 Re:Flora Growth Corp. Registration Statement on Form S-3 Filed January 8, 2026 File No. 333-292616 Dear Dany Vaiman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Rucha Pandit at 202-551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Nicholas Arruda
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January 20, 2026
Dany Vaiman
Chief Financial Officer
Flora Growth Corp.
3230 W. Commercial Boulevard, Suite 180
Fort Lauderdale, Florida 33309
Re:Flora Growth Corp.
Registration Statement on Form S-3
Filed January 8, 2026
File No. 333-292616
Dear Dany Vaiman:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Nicholas Arruda