SEC Company Response from FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418) (FCUV) — Apr 2, 2018
FOCUS UNIVERSAL INC. (FCUV) (CIK 0001590418)
Date: April 2, 2018 · CIK: 0001590418 · Accession: 0001683168-18-000890
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Reasoning
File numbers found in text: 333-214455
Letter
United States Securities and Exchange Commission Re: Focus Universal Inc. Registration Statement on Form S-1 Filed November 4, 2016 File No. 333-214455
Dear Messrs. Spirgel and Lindsay:
We are counsel for Focus Universal Inc. (the “Company”). This correspondence is to inform you that the Company intends to file amendment No. 2 to the Registration Statement on Form S-1 filed on November 4, 2016 as soon as reasonably practical with audited financial statements for years ended December 31, 2017 and 2016.
Thank you.
Respectfully,
WILSON & OSKAM LLP,
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CORRESP
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April 2, 2018
United States
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Larry Spirgel
Assistant Director,
AD Office 11 – Telecommunications
Attn: Courtney Lindsay
Staff Attorney
T: (202) 551-7237
Re:
Focus Universal Inc.
Registration Statement on Form S-1
Filed November 4, 2016
File No. 333-214455
Dear Messrs. Spirgel and Lindsay:
We are counsel for Focus Universal Inc. (the “Company”).
This correspondence is to inform you that the Company intends to file amendment No. 2 to the Registration Statement on Form S-1
filed on November 4, 2016 as soon as reasonably practical with audited financial statements for years ended December 31, 2017 and
2016.
Thank you.
Respectfully,
WILSON & OSKAM LLP,
By: /s/ Gilbert J. Bradshaw
Gilbert J. Bradshaw
Esq. Of Counsel
9110 Irvine Center Drive, Irvine, CA 92618
353 W. 48th Street, Suite 340 New York, NY 10036
www.wilsonoskam.com