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Correspondence 0001062993-26-000407 from ZeroStack Corp. (ZSTK)

ZeroStack Corp.
Date: Jan. 23, 2026 · CIK: 0001790169 · Accession: 0001062993-26-000407

Offering / Registration Process

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File numbers found in text: 333-292616

Date
January 23, 2026
Author
By
Form
CORRESP
Company
ZeroStack Corp.

Letter

Re: Request for Acceleration - Flora Growth Corp. Registration Statement on Form S-3 Filed January 8, 2026 (File No. 333-292616) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Flora Growth Corp. (the "Company"), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (File No. 333-292616), and permit said Registration Statement to become effective at 4:00 p.m. (Eastern Time) on January 26, 2026, or as soon thereafter as practicable. The Company hereby authorizes Nicholas Arruda, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration. Please contact Nicholas Arruda of Dorsey & Whitney LLP at (416) 367-7377 with any questions with respect to this request.

Flora Growth Corp.: CORRESP - Filed by newsfilecorp.com

January 23, 2026 VIA EDGAR

United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Sincerely,
Flora Growth Corp.

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CORRESP
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 filename1.htm

 Flora Growth Corp.: CORRESP - Filed by newsfilecorp.com

 January 23, 2026
 VIA EDGAR

 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

 Re:   Request for Acceleration - Flora Growth Corp.
 Registration Statement on Form S-3
 Filed January 8, 2026
 (File No. 333-292616)
 Ladies and Gentlemen:
 Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Flora Growth Corp. (the "Company"), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (File No. 333-292616), and permit said Registration Statement to become effective at 4:00 p.m. (Eastern Time) on January 26, 2026, or as soon thereafter as practicable.
 The Company hereby authorizes Nicholas Arruda, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.
 Please contact Nicholas Arruda of Dorsey & Whitney LLP at (416) 367-7377 with any questions with respect to this request.

 Sincerely,

 Flora Growth Corp.

 By:
 /s/ Dany Vaiman

 Name:
 Dany Vaiman

 Title:
 Chief Financial Officer