October 25, 2023
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-1
Filed October 18, 2023
(File No. 333-275067)
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-1 (File No. 333-275067), and permit said Registration Statement to become effective at 4:00 p.m. (Eastern Time) on October 26, 2023, or as soon thereafter as practicable.
The Company hereby authorizes Richard Raymer, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.
Please contact Richard Raymer of Dorsey & Whitney LLP at (416) 367-7388 with any questions with respect to this request.
Sincerely, | |
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Flora Growth Corp. | |
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By: | /s/ Dany Vaiman |
Name: | Dany Vaiman |
Title: | Chief Financial Officer |
