United States securities and exchange commission logo March 17, 2022 Charles R. Kraus Senior Vice President, General Counsel and Corporate Secretary DIRTT Environmental Solutions Ltd. 7303 30th Street SE Calgary, Alberta T2C 1N6 Re: DIRTT Environmental Solutions Ltd. Revised Preliminary Proxy Statement on Schedule 14A Filed March 15, 2022 Soliciting Materials filed pursuant to Exchange Act Rule 14a-12 Filed March 16, 2022 File No. 1-39061 Dear Mr. Kraus: We have reviewed your March 14, 2022 response to our comment letter and have the following additional comment. Please respond to this comment by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our March 11, 2022 letter. PRER14A Amendment No. 2 filed 3/15/2022 and DEFA14A filed 3/16/2022 General 1. Your responses to prior comments 1 and 3 cite to the Lillibridge Affidavit in support of statements made by the Company that are referenced in our letter dated March 11, 2022. The affidavit also appears to be your justification for filing the Supplemental Press Release on March 16, 2022 without appropriate corrective disclosure requested in prior comment 3. Please supplementally provide us the Lillibridge Affidavit. Charles R. Kraus DIRTT Environmental Solutions Ltd. March 17, 2022 Page 2 Please direct any questions to Perry Hindin at 202-551-3444. Sincerely, FirstName LastNameCharles R. Kraus Division of Corporation Finance Comapany NameDIRTT Environmental Solutions Ltd. Office of Mergers & Acquisitions March 17, 2022 Page 2 cc: Robert L. Kimball FirstName LastName