<html>
  <head>
    <title></title>
    <!-- Licensed to: The Ideal Connection
         Document created using EDGARfilings PROfile 7.5.1.0
         Copyright 1995 - 2021 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">
      <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; margin-left: auto; margin-right: auto;">As filed with the Securities and Exchange
      Commission on August 31, 2021</div>
    <div>
      <div style="text-align: right; font-size: 8pt; font-weight: bold;">Registration No. 333-______</div>
      <div><br>
      </div>
    </div>
    <div style="text-align: center; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-weight: bold;">WASHINGTON, D.C.&#160;&#160;20549</div>
    <div style="text-align: center;">______________________________</div>
    <div style="text-align: center; font-weight: bold;">FORM&#160;S-8</div>
    <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT UNDER</div>
    <div style="text-align: center; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center;">______________________________</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">FLORA GROWTH CORP.</div>
    <div style="text-align: center; font-size: 8pt;">(Exact name of registrant as specified in its charter)</div>
    <div style="text-align: center; font-size: 8pt;"> <br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z4a34990fc4064ca8a1e61ab296034b36">

        <tr>
          <td style="width: 48.94%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Ontario, Canada</div>
          </td>
          <td style="width: 2.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 48.92%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Not Applicable</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.94%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(State or other jurisdiction of</div>
          </td>
          <td style="width: 2.14%; vertical-align: bottom;">&#160;</td>
          <td style="width: 48.92%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.94%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">incorporation or organization)</div>
          </td>
          <td style="width: 2.14%; vertical-align: bottom;">&#160;</td>
          <td style="width: 48.92%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z93953ac3d9f14758b4ab75d8cc8bdb66">

        <tr>
          <td style="width: 100%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">198 Davenport Road</div>
            <div style="text-align: center; font-weight: bold;">Toronto, Ontario M5R 1J2</div>
          </td>
        </tr>

    </table>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Address of Principal Executive Offices) (Zip Code)</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">Flora Growth Corp. Stock Option Plan</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Full title of the plan)</div>
    <div style="text-align: center;">______________________________</div>
    <div style="text-align: center; font-weight: bold;">CT Corporation System</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;">28 Liberty Street</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;"><u>New York, New York 10005</u></div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">&#160;(Name and address of agent for service)</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;"><u>+1 (302) 777-0200</u></div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Telephone number, including area code, of agent for service)</div>
    <div style="text-align: center;">______________________________</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">With copies to:</div>
    <div style="text-align: center; font-weight: bold;">Rebecca G. DiStefano</div>
    <div style="text-align: center; font-weight: bold;">Greenberg Traurig, P.A.</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;">401 East Las Olas Boulevard, Suite 2000</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;">Fort Lauderdale, FL 33301</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;">Tel: +1 (954) 768-8221</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;">Fax: +1 (561) 338-7099</div>
    <div style="text-align: center; font-weight: bold;">______________________________</div>
    <div style="text-align: center; font-weight: bold;">Michael Rennie</div>
    <div style="text-align: center; font-weight: bold;">Wildeboer Dellelce LLP</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;">365 Bay Street, Suite 800</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;">Toronto, Ontario M5H 2V1</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;">Tel: +1 (416) 361-4781</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: normal;">Fax: +1 (416) 361-1790</div>
    <div style="text-align: center;"><br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth
      company.&#160; See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
    <div style="text-align: justify; font-size: 8pt;"> <font style="font-size: 10pt;"><br>
      </font></div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z8d01ad4cfb004323b395228dea23efe0">

        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div><font style="font-family: 'Times New Roman',Times,serif;">&#9744;Large accelerated file</font><font style="display: inline-block; text-indent: 0px; width: 252pt;" id="TRGRRTFtoHTMLTab"><br>
              </font><br>
            </div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">&#9744;Accelerated filer</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div><font style="font-family: 'Times New Roman',Times,serif;">&#9744;Non-accelerated filer</font><font style="display: inline-block; text-indent: 0px; width: 252pt;" id="TRGRRTFtoHTMLTab"> </font></div>
            <div><font style="font-family: 'Times New Roman',Times,serif;">(Do not check if a smaller reporting company)</font></div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">&#9746;Smaller reporting company<font style="display: inline-block; text-indent: 0px; width: 12pt;" id="TRGRRTFtoHTMLTab">&#160;</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">&#9746;Emerging growth company<font style="display: inline-block; text-indent: 0px; width: 12pt;" id="TRGRRTFtoHTMLTab">&#160;</font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman',Times,serif;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
      provided pursuant to Section 7(a)(2)(B) of the Securities Act.&#160; &#9744;</div>
    <div style="font-family: 'Times New Roman',Times,serif;"> <br>
    </div>
    <div>
      <div style="text-align: center; font-weight: bold;">CALCULATION OF REGISTRATION FEE</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="zac91cefa6d544404b154b5eab435748f">

          <tr>
            <td style="width: 41.47%; vertical-align: bottom; border-bottom: #000000 2px solid;">
              <div style="text-align: center; font-size: 8pt; font-weight: bold;">Title of securities<br>
                to be registered</div>
            </td>
            <td style="width: 10.54%; vertical-align: bottom; border-bottom: #000000 2px solid;">
              <div style="text-align: center; font-size: 8pt; font-weight: bold;">Amount to be registered (1)</div>
            </td>
            <td style="width: 17.42%; vertical-align: bottom; border-bottom: #000000 2px solid;">
              <div style="text-align: center; font-size: 8pt; font-weight: bold;">Proposed maximum offering price<br>
                per share (2)</div>
            </td>
            <td style="width: 18.2%; vertical-align: bottom; border-bottom: #000000 2px solid;">
              <div style="text-align: center; font-size: 8pt; font-weight: bold;">Proposed maximum aggregate<br>
                offering price</div>
            </td>
            <td style="width: 12.36%; vertical-align: bottom; border-bottom: #000000 2px solid;">
              <div style="text-align: center; font-size: 8pt; font-weight: bold;">Amount of registration fee (2)</div>
            </td>
          </tr>
          <tr>
            <td style="width: 41.47%; vertical-align: top; border-bottom: #000000 2px solid;">
              <div style="font-size: 8pt;">Common Shares, no par value per share</div>
            </td>
            <td style="width: 10.54%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-style: normal; font-variant: normal; text-transform: none;">
              <div style="text-align: center;">4,202,214</div>
            </td>
            <td style="width: 17.42%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-style: normal; font-variant: normal; text-transform: none;">
              <div style="text-align: center;">$1.35</div>
            </td>
            <td style="width: 18.2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-style: normal; font-variant: normal; text-transform: none;">
              <div style="text-align: center;">$5,672,988.90</div>
            </td>
            <td style="width: 12.36%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-style: normal; font-variant: normal; text-transform: none;">
              <div style="text-align: center;">$618.92</div>
            </td>
          </tr>

      </table>
      <div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 6pt; margin-bottom: 6pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6fadba4e4003461a9008c5647711c0d6">

            <tr>
              <td style="width: 36pt; vertical-align: top; align: right;">
                <div style="margin-left: 18pt; margin-top: 6pt; margin-bottom: 6pt; font-size: 8pt;">(1)</div>
              </td>
              <td style="width: auto; vertical-align: top;">
                <div style="margin: 6pt 0px; font-size: 8pt; text-align: justify;">This Registration Statement covers a tot<font style="font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-style: normal; font-variant: normal; text-transform: none;">al of 4,202,214 commo</font>n shares, no par value per share (the &#8220;Common Shares&#8221;) of Flora Growth Corp., issuable upon exercise of options outstanding under the Flora Growth Corp. Stock Option Plan (the
                  &#8220;Option Plan&#8221;) as of the date of this Registration Statement. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement shall also cover any additional Common Shares which
                  become issuable under the Option Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding
                  Common Shares.</div>
              </td>
            </tr>

        </table>
      </div>
      <div style="font-size: 8pt;">
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 6pt; margin-bottom: 6pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">

            <tr>
              <td style="width: 36pt; vertical-align: top; align: right;">
                <div style="margin-left: 18pt; margin-top: 6pt; margin-bottom: 6pt; font-size: 8pt;">(2)</div>
              </td>
              <td style="width: auto; vertical-align: top;">
                <div style="margin: 6pt 0px; font-size: 8pt; text-align: justify;">Estimated in accordance with Rule 457(a) and Rule 457(h) solely for the purpose of calculating the registration fee. The offering price per share and the aggregate offering
                  price are based upo<font style="font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-style: normal; font-variant: normal; text-transform: none;">n $1.35 per </font>share, which is the
                  weighted-average exercise price for options outstanding under the Option Plan.<br>
                </div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <br>
    <br>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <!--PROfilePageNumberReset%Num%2%%%-->
    <div style="text-align: center; font-weight: bold;">PART I</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION&#160;10(a) PROSPECTUS</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The documents containing the information specified in Part I of this Registration Statement are not being filed with or included in this Registration Statement (by incorporation by reference or otherwise) in accordance
      with the rules and regulations of the Securities and Exchange Commission (the &#8220;Commission&#8221;), and will be sent or given to all persons who participate in the Option Plan, as specified by Form S-8 and Rule 428(b)(1) under the Securities Act. These
      documents are not required to be filed with the Commission as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and the documents incorporated by reference in
      this Registration Statement pursuant to Item&#160;3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section&#160;10(a) of the Securities Act.</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">PART II</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Item 3.&#160; Incorporation of Documents by Reference.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The following documents, which have been filed with the Commission by Flora Growth Corp., an Ontario, Canada corporation (the &#8220;Company&#8221; or &#8220;Flora&#8221;), are incorporated by reference herein:</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zf1b518c1816c46ac83396468e052bb01">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 54pt; vertical-align: top; align: right;">(a)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>The Company&#8217;s Registration Statement on Form F-1 (Commission File No. 333-252996), originally filed with the Commission on February 11, 2021, and the Prospectus related thereto, dated May 10, 2021, filed with the Commission on May 12, 2021
              pursuant to Rule 424(b) under the Securities Act (Commission File No. 333-252996), which contains audited financial statements for the Company&#8217;s fiscal year ended December 31, 2020 and for the period from March 13, 2019 (inception) to
              December 31, 2019 (excluding certain of the financial statements of the Company and its subsidiaries included therein, which are comprised of (i) the financial statements of Breeze Laboratory S.A.S. for the year ended December 31, 2019
              (audited) compared to the year ended December 31, 2018 (unaudited), and the accompanying report of independent auditors issued with respect thereto dated December&#160;15, 2020, (ii) the audited financial statements of Grupo Farmaceutico Cronomed
              S.A.S. for the years ended December 31, 2019 and December 31, 2018, and the accompanying report of independent auditors issued with respect thereto dated December&#160;16, 2020, (iii) the financial statements of Kasa Wholefoods Company S.A.S. for
              the year ended December 31, 2019 (audited) compared to the year ended December 31, 2018 (unaudited), and the accompanying report of independent auditors issued with respect thereto dated December&#160;16, 2020, (iv) the audited financial
              statements of Cosechemos Ya S.A.S. for the years ended December 31, 2018 and December 31, 2017, and the accompanying report of independent auditors issued with respect thereto dated November 30, 2020, (v) the unaudited pro forma condensed
              consolidated financial statements of the Company as of December 31, 2020, and (vi) the related notes to the foregoing excluded financial statements).</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z4c3f157b47594e68ba107a36dfdbe9c1">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 54pt; vertical-align: top; align: right;">(b)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) since the end of the fiscal year covered by the Prospectus referred to in (a) above.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z1cca165246944f258fcd8612d3699b67">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 54pt; vertical-align: top; align: right;">(c)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>The description of the Company&#8217;s Common Shares contained in the Company&#8217;s Registration Statement on Form 8-A, filed with the Commission on May 10, 2021 (Commission File No. 001-40397), and any amendment or report filed for the purpose of
              updating such description.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;">All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered hereby
      have been sold or which deregisters all securities then remaining unsold, including any Reports of Foreign Private Issuers on Form 6-K submitted during such period (or portion thereof) that is identified in such form as being incorporated by
      reference into this Registration Statement, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents (not including any information that is not deemed &#8220;filed&#8221;
      with the Commission, which is not incorporated by reference herein).</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Any statement contained herein or in a document incorporated by reference or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
      extent that such statement is modified or superseded by any other subsequently filed document which is incorporated or is deemed to be incorporated by reference herein. Any such statement so modified or superseded shall not be deemed, except as so
      modified or superseded, to constitute a part of this Registration Statement.</div>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">2</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Item 4.&#160; Description of Securities.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Not applicable.</div>
    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-weight: bold;">Item 5.</font>&#160; <font style="font-weight: bold;">Interests of Named Experts and Counsel.</font></div>
    <div><br>
    </div>
    <div style="text-align: justify;">Not applicable.</div>
    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-weight: bold;">Item 6.</font>&#160; <font style="font-weight: bold;">Indemnification of Directors and Officers.</font></div>
    <div>
      <div style="text-align: justify;"><br>
      </div>
      <div style="text-align: justify;">The Company is incorporated under the laws of the Province of Ontario, Canada. In accordance with the&#160;<font style="font-style: italic;">Business Corporations Act&#160;</font>(Ontario)<font style="font-style: italic;">&#160;</font>and


        pursuant to the bylaws of the Company, subject to certain conditions, the Company shall, to the maximum extent permitted by law, indemnify a director or officer, a former director or officer, or another individual who acts or acted at the Company&#8217;s
        request as a director or officer, or an individual acting in a similar capacity, of another entity, against all costs, charges and expenses, including any amount paid to settle an action or satisfy a judgment, reasonably incurred by the individual
        in respect of any civil, criminal, administrative, investigative or other proceeding in which the individual is involved because of that association with the Company or other entity. The Company shall advance monies to a director, officer or other
        individual for costs, charges and expenses reasonably incurred in connection with such a proceeding&#894; provided that such individual shall repay the moneys if the individual does not fulfill the conditions described below or is not successful on the
        merits in their defense of the action or proceeding. Indemnification is prohibited unless the individual:</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6fbb31f7a5684a5cad1f0d37810ffa80">

          <tr>
            <td style="width: 18pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; align: right;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>Acted honestly and in good faith with a view to the Company&#8217;s best interests;</div>
            </td>
          </tr>

      </table>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zec6ab105964c4f4898b0aeb4d9a7f6b2">

          <tr>
            <td style="width: 18pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; align: right;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>In the case of a criminal or administrative action or proceeding enforced by a monetary penalty, had reasonable grounds to believe the conduct was lawful; and</div>
            </td>
          </tr>

      </table>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z9cba85a41ca3474eb560509df6c10e6e">

          <tr>
            <td style="width: 18pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; align: right;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>Was not judged by a court or other competent authority to have committed any fault or omitted to do anything that the individual ought to have done.</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <div><br>
      </div>
    </div>
    <div style="text-align: justify;">The Company has entered into indemnity agreements with its directors and certain officers that provide for the indemnification of its directors and certain officers, to the fullest extent permitted by applicable law,
      including but not limited to the indemnity provided under Section 136(1) of the <font style="font-style: italic;">Business Corporations Act&#160;</font>(Ontario), under the articles of incorporation and bylaws of the Company, and under the indemnity
      agreements, from and against any and all losses incurred by such persons in respect of any claim or proceeding in which such persons are involved because of their association or service (i) as a director, officer or advisor of the Company, (ii) as a
      director, officer or advisor of any subsidiary of the Company, or (iii) as a director, officer or advisor (or similar position) of any other entity at the Company&#8217;s request; provided that such indemnity will not be available with respect to losses
      where it is determined by a court of competent jurisdiction in Ontario in a final, non-appealable judgment that such person was not acting honestly and in good faith with a view to the best interests of the Company (or its subsidiary or other entity,
      as applicable), and in the case of a criminal or administrative action or proceeding that is enforced by monetary penalty, such person had no reasonable grounds for believing that his or her conduct was lawful. In addition, the indemnity agreements
      provide for the Company&#8217;s obligation to advance expenses, under certain circumstances, and provide for additional procedural protections.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The Company maintains directors&#8217; and officers&#8217; liability insurance for its directors and officers.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to the Company&#8217;s directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, the Company
      has been advised that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Item 7.&#160; Exemption from Registration Claimed.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Not applicable.</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">3</font></div>
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
    </div>
    <div style="text-align: justify; font-weight: bold;">Item 8.&#160; Exhibits.</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z1a4f351615bf4fa99ce9cc408e534dc8">

        <tr>
          <td colspan="2" style="width: 9.01%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div style="text-align: justify;">&#160;</div>
              <div>&#160;</div>
              <div style="text-align: justify; font-weight: bold;">Exhibit<br>
                Number</div>
            </div>
          </td>
          <td style="width: 2.26%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: justify;">&#160;</div>
          </td>
          <td style="width: 88.73%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: justify; font-weight: bold;">Exhibit</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: middle;">&#160;</td>
          <td colspan="3" style="width: 93.69%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.1</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex21.htm">Articles of Incorporation of Flora Growth Corp. (incorporated by reference to Exhibit 2.1 to Flora&#8217;s Offering Statement on
                Form 1-A, filed with the Commission on October 11, 2019).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: middle;">&#160;</td>
          <td colspan="3" style="width: 93.69%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.2</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex22.htm">Bylaws of Flora Growth Corp. (incorporated by reference to Exhibit 2.2 to Flora&#8217;s Offering Statement on Form 1-A, filed with
                the Commission on October 11, 2019).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: middle;">&#160;</td>
          <td colspan="3" style="width: 93.69%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.3</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000068/ex33.htm">Articles of Amendment of Flora Growth Corp. effective April 30, 2021 (incorporated by reference to Exhibit 3.3 to Flora&#8217;s
                Amendment No. 5 to Registration Statement on Form F-1/A, filed with the Commission on May 5, 2021).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom;">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.4</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000004/ex31.htm">Form of Regulation A, Tier 2 Common Share Purchase Warrant (incorporated by reference to Exhibit 3.1 to Flora&#8217;s Current
                Report on Form 1-U, filed with the Commission on January 23, 2020).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom;">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.5</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000068/ex42.htm">Form of Founder Warrant to Purchase Common Shares (incorporated by reference to Exhibit 4.2 to Flora&#8217;s Amendment No. 5 to
                Registration Statement on Form F-1/A, filed with the Commission on May 5, 2021).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom;">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.6</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000095/ex41.htm">Form of Regulation A, Tier 2 Subscription Agreement (incorporated by reference to Exhibit 4.1 to Flora&#8217;s Offering Statement
                on Form 1-A/A, filed with the Commission on November 22, 2019).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom;">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.7</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406220000004/ex32.htm">Regulation A, Tier 2 Warrant Indenture (incorporated by reference to Exhibit 3.2 to Flora&#8217;s Current Report on Form 1-U,
                filed with the Commission on January 23, 2020).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom;">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.8</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406221000040/ex46.htm">Boustead Securities, LLC Form of Underwriter Warrant (incorporated by reference to Exhibit 4.6 to Flora&#8217;s Amendment No. 3 to
                Registration Statement on Form F-1/A, filed with the Commission on March 22, 2021).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom;">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.9</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex615.htm">Shareholders&#8217; Agreement dated October 2, 2019 among Flora Growth Corp., Guillermo Andres Ramirez Martinez, Guillermo
                Ramirez Cabrales and Oscar Mauricio Franco Ulloa (incorporated by reference to Exhibit 6.15 to Flora&#8217;s Offering Statement on Form 1-A, filed with the Commission on October 11, 2019).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom;">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.10</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex616.htm">Flora Growth Corp. Stock Option Plan (incorporated by reference to Exhibit 6.16 to Flora&#8217;s Offering Statement on Form 1-A,
                filed with the Commission on October 11, 2019).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom;">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">4.11</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1790169/000159406219000087/ex617.htm">Form of Stock Option Agreement (incorporated by reference to Exhibit 6.17 to Flora&#8217;s Offering Statement on Form 1-A, filed
                with the Commission on October 11, 2019).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: middle;">&#160;</td>
          <td colspan="3" style="width: 93.69%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">5.1*</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">&#160;</div>
          </td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="ex51.htm">Opinion of Wildeboer Dellelce LLP regarding the legality of the Common Shares being
                registered.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: middle;">&#160;</td>
          <td colspan="3" style="width: 93.69%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">23.1*</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">&#160;</div>
          </td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;"><a href="ex231.htm">Consent of Davidson &amp; Company LLP, independent registered public accounting
                firm.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: middle;">&#160;</td>
          <td colspan="3" style="width: 93.69%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">23.2*</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">&#160;</div>
          </td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">Consent of Wildeboer Dellelce LLP (included in Exhibit 5.1).</div>
          </td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: middle;">&#160;</td>
          <td colspan="3" style="width: 93.69%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">24.1*</div>
          </td>
          <td colspan="2" style="width: 4.96%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">&#160;</div>
          </td>
          <td style="width: 88.73%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">Power of Attorney (included on the signature page hereto).</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>*Filed herewith.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Item 9. Undertakings.</div>
    <br>
    <div style="text-align: justify;">(a) The undersigned registrant hereby undertakes:</div>
    <div style="text-align: justify; text-indent: 24.5pt;">(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</div>
    <div style="text-align: justify; text-indent: 24.5pt;">(i) To include any prospectus required by Section&#160;10(a)(3) of the Securities Act;</div>
    <div style="text-align: justify; text-indent: 24.5pt;">(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in
      the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would
      not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in
      volume and price represent no more</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">4</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective Registration Statement;</div>
    <div style="text-align: justify; text-indent: 24.5pt;">(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the
      Registration Statement;</div>
    <div style="text-align: justify;"><font style="font-style: italic;">provided, however</font>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is
      contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section&#160;13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</div>
    <div style="text-align: justify; text-indent: 24.5pt;">(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
      offered therein, and the offering of such securities at that time shall be deemed to be the initial <font style="font-style: italic;">bona fide</font> offering thereof.</div>
    <div style="text-align: justify; text-indent: 24.5pt;">(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</div>
    <div style="text-align: justify;">(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#8217;s annual report pursuant to Section&#160;13(a) or Section&#160;15(d) of the
      Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section&#160;15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
      statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <font style="font-style: italic;">bona fide</font> offering thereof.</div>
    <div style="text-align: justify;">(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the
      registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
      against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
      officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
      question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">5</font></div>
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused
      this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Toronto, Province of Ontario, Canada on August 31, 2021.</div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" border="0" style="width: 100%; border-collapse: separate; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">

          <tr>
            <td valign="top" style="width: 50%;">&#160;</td>
            <td valign="top" colspan="2" style="width: 38%;"><strong></strong><font style="font-weight: bold;">FLORA GROWTH CORP.</font></td>
            <td valign="top" style="width: 12%;">&#160;</td>
          </tr>
          <tr>
            <td valign="top" style="width: 50%;">&#160;</td>
            <td valign="top" style="width: 3%;">&#160;</td>
            <td valign="top" style="width: 35%;">&#160;</td>
            <td valign="top" style="width: 12%;">&#160;</td>
          </tr>
          <tr>
            <td valign="top" align="left" style="width: 50%; padding-bottom: 2px;"><br>
            </td>
            <td valign="top" style="width: 3%; padding-bottom: 2px;">
              <div align="left" style="margin-left: 0pt; text-indent: 0pt; margin-right: 0pt">By: </div>
            </td>
            <td valign="top" nowrap="nowrap" align="left" style="width: 35%; border-bottom: #000000 2px solid"><font style="font-style: italic;">/s/Luis Merchan </font><br>
            </td>
            <td valign="top" style="width: 12%; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td valign="top" style="width: 50%;">&#160;</td>
            <td valign="top" style="width: 3%;">&#160;</td>
            <td valign="bottom" nowrap="nowrap" align="left" style="width: 35%;">Luis Merchan <br>
            </td>
            <td valign="top" style="width: 12%;">&#160;</td>
          </tr>
          <tr>
            <td valign="top" style="width: 50%;">&#160;</td>
            <td valign="top" style="width: 3%;">&#160;</td>
            <td valign="top" style="width: 35%;">Chief Executive Officer <br>
            </td>
            <td valign="top" style="width: 12%;">&#160;</td>
          </tr>
          <tr>
            <td valign="top" style="width: 50%;">&#160;</td>
            <td valign="top" style="width: 3%;">&#160;</td>
            <td valign="top" style="width: 35%;">&#160;</td>
            <td valign="top" style="width: 12%;">&#160;</td>
          </tr>

      </table>
    </div>
    <br>
    <div style="text-align: center; font-weight: bold;">POWER OF ATTORNEY</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold;">KNOW ALL PERSONS BY THESE PRESENTS</font>, that each person whose signature appears below constitutes and appoints Luis Merchan and Lee Leiderman as such person&#8217;s
      true and lawful attorney-in-fact and agent, each with full power of substitution and resubstitution, for such person in such person&#8217;s name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective
      amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them,
      full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all
      that said attorneys-in-fact and agents, or any of them, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</div>
    <div style="text-align: justify; text-indent: 36pt;"> <br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.</div>
    <div style="text-align: justify; text-indent: 36pt;"> <br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z9e8298ca586849379a4849cec08f0433">

        <tr>
          <td style="width: 38.38%; vertical-align: bottom; border-bottom: 2px solid black;">
            <div style="text-align: center; font-weight: bold;">Signature</div>
          </td>
          <td style="width: 44.22%; vertical-align: bottom; border-bottom: 2px solid black;">
            <div style="text-align: center; margin-left: 6.95pt; font-weight: bold;">Title</div>
          </td>
          <td style="width: 17.4%; vertical-align: bottom; border-bottom: 2px solid black;">
            <div style="text-align: center; margin-right: 2.85pt; font-weight: bold;">Date</div>
          </td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: middle;">&#160;</td>
          <td style="width: 44.22%; vertical-align: middle;">&#160;</td>
          <td style="width: 17.4%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="font-style: italic;">/s/ Luis Merchan</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">
            <div style="margin-left: 6.95pt;">Chief Executive Officer, President and Director</div>
          </td>
          <td style="width: 17.4%; vertical-align: top;">
            <div style="margin-right: 2.85pt; font-family: 'Times New Roman',Times,serif;">August 31, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top;">
            <div>Luis Merchan</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">
            <div>&#160;&#160; (Principal Executive Officer)</div>
          </td>
          <td style="width: 17.4%; vertical-align: top;">&#160; <br>
          </td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: middle;">&#160;</td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="font-style: italic;">/s/ Lee Leiderman</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">
            <div style="margin-left: 6.95pt;">Chief Financial Officer</div>
          </td>
          <td style="width: 17.4%; vertical-align: top;">
            <div style="margin-right: 2.85pt; font-family: 'Times New Roman',Times,serif;">August 31, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top;">
            <div>Lee Leiderman</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">
            <div style="margin-left: 6.95pt;">(Principal Financial Officer and Principal Accounting Officer)</div>
          </td>
          <td style="width: 17.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: middle;">&#160;</td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="font-style: italic;">/s/ Dr. Bernard Wilson</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">
            <div style="margin-left: 6.95pt;">Executive Chairman</div>
          </td>
          <td style="width: 17.4%; vertical-align: top;">
            <div style="margin-right: 2.85pt; font-family: 'Times New Roman',Times,serif;">August 31, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top;">
            <div>Dr. Bernard Wilson</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: middle;">&#160;</td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="font-style: italic;">/s/ Dr. Beverley Richardson</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">
            <div style="margin-left: 6.95pt;">Director</div>
          </td>
          <td style="width: 17.4%; vertical-align: top;">
            <div style="margin-right: 2.85pt; font-family: 'Times New Roman',Times,serif;">August 31, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top;">
            <div>Dr. Beverley Richardson</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: middle;">&#160;</td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="font-style: italic;">/s/ Juan Carlos Gomez Roa</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">
            <div style="margin-left: 6.95pt;">Director</div>
          </td>
          <td style="width: 17.4%; vertical-align: top;">
            <div style="margin-right: 2.85pt; font-family: 'Times New Roman',Times,serif;">August 31, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: bottom;">
            <div>Juan Carlos Gomez Roa</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top;">&#160;</td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="font-style: italic;">/s/ Annabelle Manalo-Morgan</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">
            <div style="margin-left: 6.95pt;">Director</div>
          </td>
          <td style="width: 17.4%; vertical-align: top;">
            <div style="margin-right: 2.85pt; font-family: 'Times New Roman',Times,serif;">August 31, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top;">
            <div>Annabelle Manalo-Morgan, PhD</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top;">&#160;</td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="font-style: italic;">/s/ Marc Mastronardi</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">
            <div>&#160; Director</div>
          </td>
          <td style="width: 17.4%; vertical-align: top;">
            <div style="margin-right: 2.85pt; font-family: 'Times New Roman',Times,serif;">August 31, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 38.38%; vertical-align: top;">
            <div>Marc Mastronardi</div>
          </td>
          <td style="width: 44.22%; vertical-align: top;">&#160;</td>
          <td style="width: 17.4%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>
      <div style="text-align: center; font-weight: bold;">Signature of Authorized U.S. Representative of Registrant</div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Flora Growth Corp., has signed this registration
        statement on August 31, 2021.</div>
      <div><br>
      </div>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z60bd6cc113ee4e1884b80ccd5e6886a7">

        <tr>
          <td style="width: 48.64%; vertical-align: top;">&#160;</td>
          <td style="width: 7%; vertical-align: top;">
            <div>By:</div>
          </td>
          <td nowrap="nowrap" style="width: 36.62%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>/<font style="font-style: italic;">s/ Luis Merchan</font></div>
          </td>
          <td style="width: 7.74%; vertical-align: top;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.64%; vertical-align: top;">
            <div>&#160;</div>
          </td>
          <td style="width: 7%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td nowrap="nowrap" style="width: 36.62%; vertical-align: bottom;">
            <div>Luis Merchan</div>
          </td>
          <td style="width: 7.74%; vertical-align: top;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.64%; vertical-align: top;">
            <div>&#160;</div>
          </td>
          <td style="width: 7%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 36.62%; vertical-align: top;">
            <div>Chief Executive Officer</div>
          </td>
          <td style="width: 7.74%; vertical-align: top;">
            <div>&#160;</div>
          </td>
        </tr>

    </table>
  </div>
  <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;"> <br>
    </font></div>
  <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">6</font></div>
</body>
</html>
[{"type": "S-8", "sequence": "1", "filename": "forms8.htm", "description": "S-8", "secsgml_size_bytes": 69373}]
{"company-data": {"conformed-name": "Flora Growth Corp.", "cik": "0001790169", "assigned-sic": "2834", "irs-number": "000000000", "state-of-incorporation": "A6", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-259198", "film-number": "211227034"}, "business-address": {"street1": "65 QUEEN STREET WEST", "street2": "9TH FLOOR", "city": "TORONTO", "state": "A6", "zip": "M5H2M5", "phone": "416-861-2267"}, "mail-address": {"street1": "65 QUEEN STREET WEST", "street2": "9TH FLOOR", "city": "TORONTO", "state": "A6", "zip": "M5H2M5"}}
As filed with the Securities and Exchange
      Commission on August 31, 2021
Registration No. 333-______
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549
______________________________
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
______________________________
FLORA GROWTH CORP.
(Exact name of registrant as specified in its charter)
Ontario, Canada
Not Applicable
(State or other jurisdiction of
(I.R.S. Employer Identification No.)
incorporation or organization)
198 Davenport Road
Toronto, Ontario M5R 1J2
(Address of Principal Executive Offices) (Zip Code)
Flora Growth Corp. Stock Option Plan
(Full title of the plan)
______________________________
CT Corporation System
28 Liberty Street
New York, New York 10005
(Name and address of agent for service)
+1 (302) 777-0200
(Telephone number, including area code, of agent for service)
______________________________
With copies to:
Rebecca G. DiStefano
Greenberg Traurig, P.A.
401 East Las Olas Boulevard, Suite 2000
Fort Lauderdale, FL 33301
Tel: +1 (954) 768-8221
Fax: +1 (561) 338-7099
______________________________
Michael Rennie
Wildeboer Dellelce LLP
365 Bay Street, Suite 800
Toronto, Ontario M5H 2V1
Tel: +1 (416) 361-4781
Fax: +1 (416) 361-1790
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth
      company.  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
☐Large accelerated file
☐Accelerated filer
☐Non-accelerated filer
(Do not check if a smaller reporting company)
☒Smaller reporting company
☒Emerging growth company
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
      provided pursuant to Section 7(a)(2)(B) of the Securities Act.  ☐
CALCULATION OF REGISTRATION FEE
Title of securities
to be registered
Amount to be registered (1)
Proposed maximum offering price
per share (2)
Proposed maximum aggregate
offering price
Amount of registration fee (2)
Common Shares, no par value per share
4,202,214
$1.35
$5,672,988.90
$618.92
(1)
This Registration Statement covers a tot
al of 4,202,214 commo
n shares, no par value per share (the "Common Shares") of Flora Growth Corp., issuable upon exercise of options outstanding under the Flora Growth Corp. Stock Option Plan (the
                  "Option Plan") as of the date of this Registration Statement. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional Common Shares which
                  become issuable under the Option Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding
                  Common Shares.
(2)
Estimated in accordance with Rule 457(a) and Rule 457(h) solely for the purpose of calculating the registration fee. The offering price per share and the aggregate offering
                  price are based upo
n $1.35 per
share, which is the
                  weighted-average exercise price for options outstanding under the Option Plan.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing the information specified in Part I of this Registration Statement are not being filed with or included in this Registration Statement (by incorporation by reference or otherwise) in accordance
      with the rules and regulations of the Securities and Exchange Commission (the "Commission"), and will be sent or given to all persons who participate in the Option Plan, as specified by Form S-8 and Rule 428(b)(1) under the Securities Act. These
      documents are not required to be filed with the Commission as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and the documents incorporated by reference in
      this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents by Reference.
The following documents, which have been filed with the Commission by Flora Growth Corp., an Ontario, Canada corporation (the "Company" or "Flora"), are incorporated by reference herein:
(a)
The Company's Registration Statement on Form F-1 (Commission File No. 333-252996), originally filed with the Commission on February 11, 2021, and the Prospectus related thereto, dated May 10, 2021, filed with the Commission on May 12, 2021
              pursuant to Rule 424(b) under the Securities Act (Commission File No. 333-252996), which contains audited financial statements for the Company's fiscal year ended December 31, 2020 and for the period from March 13, 2019 (inception) to
              December 31, 2019 (excluding certain of the financial statements of the Company and its subsidiaries included therein, which are comprised of (i) the financial statements of Breeze Laboratory S.A.S. for the year ended December 31, 2019
              (audited) compared to the year ended December 31, 2018 (unaudited), and the accompanying report of independent auditors issued with respect thereto dated December 15, 2020, (ii) the audited financial statements of Grupo Farmaceutico Cronomed
              S.A.S. for the years ended December 31, 2019 and December 31, 2018, and the accompanying report of independent auditors issued with respect thereto dated December 16, 2020, (iii) the financial statements of Kasa Wholefoods Company S.A.S. for
              the year ended December 31, 2019 (audited) compared to the year ended December 31, 2018 (unaudited), and the accompanying report of independent auditors issued with respect thereto dated December 16, 2020, (iv) the audited financial
              statements of Cosechemos Ya S.A.S. for the years ended December 31, 2018 and December 31, 2017, and the accompanying report of independent auditors issued with respect thereto dated November 30, 2020, (v) the unaudited pro forma condensed
              consolidated financial statements of the Company as of December 31, 2020, and (vi) the related notes to the foregoing excluded financial statements).
(b)
All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") since the end of the fiscal year covered by the Prospectus referred to in (a) above.
(c)
The description of the Company's Common Shares contained in the Company's Registration Statement on Form 8-A, filed with the Commission on May 10, 2021 (Commission File No. 001-40397), and any amendment or report filed for the purpose of
              updating such description.
All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered hereby
      have been sold or which deregisters all securities then remaining unsold, including any Reports of Foreign Private Issuers on Form 6-K submitted during such period (or portion thereof) that is identified in such form as being incorporated by
      reference into this Registration Statement, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents (not including any information that is not deemed "filed"
      with the Commission, which is not incorporated by reference herein).
Any statement contained herein or in a document incorporated by reference or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
      extent that such statement is modified or superseded by any other subsequently filed document which is incorporated or is deemed to be incorporated by reference herein. Any such statement so modified or superseded shall not be deemed, except as so
      modified or superseded, to constitute a part of this Registration Statement.
2
Item 4.  Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts and Counsel.
Not applicable.
Item 6.
Indemnification of Directors and Officers.
The Company is incorporated under the laws of the Province of Ontario, Canada. In accordance with the
Business Corporations Act
(Ontario)
and

        pursuant to the bylaws of the Company, subject to certain conditions, the Company shall, to the maximum extent permitted by law, indemnify a director or officer, a former director or officer, or another individual who acts or acted at the Company's
        request as a director or officer, or an individual acting in a similar capacity, of another entity, against all costs, charges and expenses, including any amount paid to settle an action or satisfy a judgment, reasonably incurred by the individual
        in respect of any civil, criminal, administrative, investigative or other proceeding in which the individual is involved because of that association with the Company or other entity. The Company shall advance monies to a director, officer or other
        individual for costs, charges and expenses reasonably incurred in connection with such a proceeding; provided that such individual shall repay the moneys if the individual does not fulfill the conditions described below or is not successful on the
        merits in their defense of the action or proceeding. Indemnification is prohibited unless the individual:
•
Acted honestly and in good faith with a view to the Company's best interests;
•
In the case of a criminal or administrative action or proceeding enforced by a monetary penalty, had reasonable grounds to believe the conduct was lawful; and
•
Was not judged by a court or other competent authority to have committed any fault or omitted to do anything that the individual ought to have done.
The Company has entered into indemnity agreements with its directors and certain officers that provide for the indemnification of its directors and certain officers, to the fullest extent permitted by applicable law,
      including but not limited to the indemnity provided under Section 136(1) of the
Business Corporations Act
(Ontario), under the articles of incorporation and bylaws of the Company, and under the indemnity
      agreements, from and against any and all losses incurred by such persons in respect of any claim or proceeding in which such persons are involved because of their association or service (i) as a director, officer or advisor of the Company, (ii) as a
      director, officer or advisor of any subsidiary of the Company, or (iii) as a director, officer or advisor (or similar position) of any other entity at the Company's request; provided that such indemnity will not be available with respect to losses
      where it is determined by a court of competent jurisdiction in Ontario in a final, non-appealable judgment that such person was not acting honestly and in good faith with a view to the best interests of the Company (or its subsidiary or other entity,
      as applicable), and in the case of a criminal or administrative action or proceeding that is enforced by monetary penalty, such person had no reasonable grounds for believing that his or her conduct was lawful. In addition, the indemnity agreements
      provide for the Company's obligation to advance expenses, under certain circumstances, and provide for additional procedural protections.
The Company maintains directors' and officers' liability insurance for its directors and officers.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to the Company's directors, officers and controlling persons pursuant to the foregoing provisions, or otherwise, the Company
      has been advised that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
Item 7.  Exemption from Registration Claimed.
Not applicable.
3
Item 8.  Exhibits.
Exhibit
Number
Exhibit
4.1
Articles of Incorporation of Flora Growth Corp. (incorporated by reference to Exhibit 2.1 to Flora's Offering Statement on
                Form 1-A, filed with the Commission on October 11, 2019).
4.2
Bylaws of Flora Growth Corp. (incorporated by reference to Exhibit 2.2 to Flora's Offering Statement on Form 1-A, filed with
                the Commission on October 11, 2019).
4.3
Articles of Amendment of Flora Growth Corp. effective April 30, 2021 (incorporated by reference to Exhibit 3.3 to Flora's
                Amendment No. 5 to Registration Statement on Form F-1/A, filed with the Commission on May 5, 2021).
4.4
Form of Regulation A, Tier 2 Common Share Purchase Warrant (incorporated by reference to Exhibit 3.1 to Flora's Current
                Report on Form 1-U, filed with the Commission on January 23, 2020).
4.5
Form of Founder Warrant to Purchase Common Shares (incorporated by reference to Exhibit 4.2 to Flora's Amendment No. 5 to
                Registration Statement on Form F-1/A, filed with the Commission on May 5, 2021).
4.6
Form of Regulation A, Tier 2 Subscription Agreement (incorporated by reference to Exhibit 4.1 to Flora's Offering Statement
                on Form 1-A/A, filed with the Commission on November 22, 2019).
4.7
Regulation A, Tier 2 Warrant Indenture (incorporated by reference to Exhibit 3.2 to Flora's Current Report on Form 1-U,
                filed with the Commission on January 23, 2020).
4.8
Boustead Securities, LLC Form of Underwriter Warrant (incorporated by reference to Exhibit 4.6 to Flora's Amendment No. 3 to
                Registration Statement on Form F-1/A, filed with the Commission on March 22, 2021).
4.9
Shareholders' Agreement dated October 2, 2019 among Flora Growth Corp., Guillermo Andres Ramirez Martinez, Guillermo
                Ramirez Cabrales and Oscar Mauricio Franco Ulloa (incorporated by reference to Exhibit 6.15 to Flora's Offering Statement on Form 1-A, filed with the Commission on October 11, 2019).
4.10
Flora Growth Corp. Stock Option Plan (incorporated by reference to Exhibit 6.16 to Flora's Offering Statement on Form 1-A,
                filed with the Commission on October 11, 2019).
4.11
Form of Stock Option Agreement (incorporated by reference to Exhibit 6.17 to Flora's Offering Statement on Form 1-A, filed
                with the Commission on October 11, 2019).
5.1*
Opinion of Wildeboer Dellelce LLP regarding the legality of the Common Shares being
                registered.
23.1*
Consent of Davidson & Company LLP, independent registered public accounting
                firm.
23.2*
Consent of Wildeboer Dellelce LLP (included in Exhibit 5.1).
24.1*
Power of Attorney (included on the signature page hereto).
*Filed herewith.
Item 9. Undertakings.
(a) The undersigned registrant hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in
      the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would
      not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in
      volume and price represent no more
4
than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement;
(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the
      Registration Statement;
provided, however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is
      contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
      offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the
      Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
      statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the
      registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
      against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
      officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
      question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
5
SIGNATURES
Pursuant to the requirements of the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused
      this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Toronto, Province of Ontario, Canada on August 31, 2021.
FLORA GROWTH CORP.
By:
/s/Luis Merchan
Luis Merchan
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS
, that each person whose signature appears below constitutes and appoints Luis Merchan and Lee Leiderman as such person's
      true and lawful attorney-in-fact and agent, each with full power of substitution and resubstitution, for such person in such person's name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective
      amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them,
      full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all
      that said attorneys-in-fact and agents, or any of them, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ Luis Merchan
Chief Executive Officer, President and Director
August 31, 2021
Luis Merchan
(Principal Executive Officer)
/s/ Lee Leiderman
Chief Financial Officer
August 31, 2021
Lee Leiderman
(Principal Financial Officer and Principal Accounting Officer)
/s/ Dr. Bernard Wilson
Executive Chairman
August 31, 2021
Dr. Bernard Wilson
/s/ Dr. Beverley Richardson
Director
August 31, 2021
Dr. Beverley Richardson
/s/ Juan Carlos Gomez Roa
Director
August 31, 2021
Juan Carlos Gomez Roa
/s/ Annabelle Manalo-Morgan
Director
August 31, 2021
Annabelle Manalo-Morgan, PhD
/s/ Marc Mastronardi
Director
August 31, 2021
Marc Mastronardi
Signature of Authorized U.S. Representative of Registrant
Pursuant to the requirements of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Flora Growth Corp., has signed this registration
        statement on August 31, 2021.
By:
/
s/ Luis Merchan
Name:
Luis Merchan
Title:
Chief Executive Officer
6