SEC Comment Letter for FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418) (FCUV) — Jan 2, 2025
FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418)
Date: Jan. 2, 2025 · CIK: 0001590418 · Accession: 0000000000-25-000013
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Reasoning
File numbers found in text: 333-284048
Letter
January 2, 2025 Irving Kau Chief Financial Officer FOCUS UNIVERSAL INC. 2311 East Locust Court Ontario, CA 91761 Re:FOCUS UNIVERSAL INC. Registration Statement on Form S-3 Filed December 26, 2024 File No. 333-284048 Dear Irving Kau: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Gilbert J. Bradshaw, Esq.
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January 2, 2025
Irving Kau
Chief Financial Officer
FOCUS UNIVERSAL INC.
2311 East Locust Court
Ontario, CA 91761
Re:FOCUS UNIVERSAL INC.
Registration Statement on Form S-3
Filed December 26, 2024
File No. 333-284048
Dear Irving Kau:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Gilbert J. Bradshaw, Esq.