SEC Comment Letter for FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418) (FCUV) — Jul 12, 2018
FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418)
Date: July 12, 2018 · CIK: 0001590418 · Accession: 0000000000-18-021476
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File numbers found in text: 000-55247
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July 12, 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 have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Division of Corporation Finance
Office of Telecommunications
cc: Gilbert Bradshaw