SEC Comment Letter for FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418) (FCUV) — Jun 14, 2018
FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418)
Date: June 14, 2018 · CIK: 0001590418 · Accession: 0000000000-18-018375
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-55247
Letter
June 14, 2018 Desheng Wang Chief Executive Officer Focus Universal Inc. 20511 East Walnut Drive North Walnut, CA 91789 Re:Focus Universal Inc. Form 10-K for Fiscal Year Ended December 31, 2017 Filed April 2, 2018 File No. 000-55247 Dear Mr. Wang: We issued comments to you on the above captioned filing on May 9, 2018. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by June 25, 2018. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Courtney Lindsay, Staff Attorney, at 202-551-7237 or Kathleen Krebs, Special Counsel, at 202-551-3350 with any questions. Division of Corporation Finance Office of Telecommunications cc: Gilbert Bradshaw
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June 14, 2018
Desheng Wang
Chief Executive Officer
Focus Universal Inc.
20511 East Walnut Drive North
Walnut, CA 91789
Re:Focus Universal Inc.
Form 10-K for Fiscal Year Ended December 31, 2017
Filed April 2, 2018
File No. 000-55247
Dear Mr. Wang:
We issued comments to you on the above captioned filing on May 9, 2018. As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by June 25, 2018.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Courtney Lindsay, Staff Attorney, at 202-551-7237 or Kathleen Krebs,
Special Counsel, at 202-551-3350 with any questions.
Division of Corporation Finance
Office of Telecommunications
cc: Gilbert Bradshaw