Correspondence 0001062993-26-000407 from ZeroStack Corp. (ZSTK)
ZeroStack Corp.
Date: Jan. 23, 2026 · CIK: 0001790169 · Accession: 0001062993-26-000407
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File numbers found in text: 333-292616
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CORRESP 1 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