SEC Comment Letter for FOCUS UNIVERSAL (FCUV) — Apr 29, 2026
FOCUS UNIVERSAL INC.
Date: April 29, 2026 · CIK: 0001590418 · Accession: 0000000000-26-004359
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295285
Letter
Re: Focus Universal Inc. Registration Statement on Form S-1 Filed April 23, 2026 File No. 333-295285 Dear Irving Kau:
April 29, 2026
Irving Kau Chief Financial Officer Focus Universal Inc. 1515 W. Cameron Ave., Ste 210 West Covina, CA 91790
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 Nicholas O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
cc: Gilbert J. Bradshaw, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 29, 2026 Irving Kau Chief Financial Officer Focus Universal Inc. 1515 W. Cameron Ave., Ste 210 West Covina, CA 91790 Re: Focus Universal Inc. Registration Statement on Form S-1 Filed April 23, 2026 File No. 333-295285 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 Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Gilbert J. Bradshaw, Esq. </TEXT> </DOCUMENT>