December 10, 2019

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Christine Westbrook Joseph McCann
RE:	Flora Growth Offering Statement on Form 1-A File No. 024-11096

Dear Ms. Westbrook and Mr. McCann:

Flora Growth Corp., an Ontario corporation, hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Offering Statement to become qualified at 4:00 PM Eastern Time on December 11, 2019, or as soon thereafter as possible.

Should you have any questions or require any additional information with respect to this filing, please contact Rebecca DiStefano at (561) 955-7654. Thank you for your assistance and cooperation.

Very truly yours,


FLORA GROWTH CORP.

By: /s/ Damian Lopez

Name: Damian Lopez

Title: Chief Executive Officer