United States securities and exchange commission logo January 4, 2021 Kevin O Meara Chief Executive Officer DIRTT Environmental Solutions Ltd. 7303 30th Street S.E. Calgary, Alberta, Canada T2C 1N6 Re: DIRTT Environmental Solutions Ltd. Registration Statement on Form S-3 Filed December 23, 2020 File No. 333-251660 Dear Mr. O Meara: 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. You may contact Edwin Kim, Staff Attorney, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Robert L. Kimball