SEC Comment Letter for FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418) (FCUV) — Mar 1, 2018
FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418)
Date: March 1, 2018 · CIK: 0001590418 · Accession: 0000000000-18-006626
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File numbers found in text: 333-214455
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Mail Stop 3720 March 1, 2018 CERTIFIED MAIL RETURN RECEIPT REQUESTED Desheng Wang Chief Executive Officer Focus Universal Inc. 829 Lawson Street City of Industry, CA 91748 Re: Focus Universal Inc. Registration Statement on Form S-1 Filed November 4, 2016 File No. 333-214455 Dear Mr. Wang : It has been more than nine months since you last amended this registration statement and it is now out of date. Within 30 days from the date of this letter, you should either: amend it to comply with the applicable requirements of the Securities Act of 1933, the rules and regulations under the Act, and the requirements of the form; or file a request for withdrawal. If you requested confidential treatment for portions of any exhibits to your registration statement and you request withdrawal of that registration statement, please submit a concurrent request for withdrawal of your application for confidential treatment. If you do not amend the registration statement or file a request for withdrawal (or provide us with a satisfactory explanation of why you have not done either) within 30 days, we may enter an order declaring the registration statement abandoned under ru le 479 of the Act. Desheng Wang Focus Universal Inc. March 1, 2018 Page 2 Please contact Courtney Lindsay, Staff Attorney, at (202) 551 -7237 with any questions. Sincerely, /s/ Kathleen Krebs, for Larry Spirgel Assistant Director AD Office 11 – Telecommunications cc: Gilbert J. Bradshaw, Esq. Wilson & Oskam, LLP CERTIFIED MAIL RETURN RECEIPT REQUESTED