<SEC-DOCUMENT>0001683168-18-000974.txt : 20180809
<SEC-HEADER>0001683168-18-000974.hdr.sgml : 20180809
<ACCEPTANCE-DATETIME>20180411171139
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001683168-18-000974
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180411

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FOCUS UNIVERSAL INC.
		CENTRAL INDEX KEY:			0001590418
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ADVERTISING [7310]
		IRS NUMBER:				463355876
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		20511 EAST WALNUT DRIVE NORTH
		CITY:			WALNUT
		STATE:			CA
		ZIP:			91789
		BUSINESS PHONE:		917-830-6517

	MAIL ADDRESS:	
		STREET 1:		20511 EAST WALNUT DRIVE NORTH
		CITY:			WALNUT
		STATE:			CA
		ZIP:			91789
</SEC-HEADER>
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<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">April 11, 2018</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">U.S. Securities &amp; Exchange Commission</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">100 F. Street NE</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Attn: Larry Spirgel, Assistant Director</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>Re: Focus Universal Inc. </B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>Amendment No. 1 of Registration Statement on Form S-1,
Filed January 20, 2017</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>File No. 333-214455</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Dear Mr. Spirgel:</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are counsel to Focus Universal Inc.,
a Nevada corporation (the &ldquo;<B>Company</B>&rdquo;), and are addressing and delivering this letter to you on the Company&rsquo;s
behalf. The Company has revised the Amended Registration Statement filed on Form S-1 (file No. 3333-214455) (the &ldquo;Registration
Statement&rdquo;) to address each of the comments set forth in the staff&rsquo;s comment letter dated January 30, 2017. Set forth
below are each of the staff&rsquo;s comments (in bold) to the Registration Statement and the Company&rsquo;s Responses thereto.
In relation thereto, the Company is filing with you concurrently with this letter Amendment No. 2 to the Registration Statement
(&ldquo;Amendment No. 2&rdquo;), which contains the revisions made to the Registration Statement pursuant to the staff&rsquo;s
comments. A copy of Amendment No. 2 marked to show all changes is attached hereto for your convenience.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>1. In response to our prior comment 1, you state that
&ldquo;[w]e have revised the prospectus cover page and disclosure throughout the prospectus to indicate a fixed price of $1.75
at which the Company will sell the 10 million shares in its best efforts offering.&rdquo; Your prospectus does not reflect this
change. Therefore, we reissue the comment. </B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><BR>
We have updated the Registration Statement accordingly. Please note that we have updated the price to $2.50 per share.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>2. Please disclose who will be selling the ten million
shares on behalf of the company. If your officers and directors will be selling the shares, please disclose how they meet the requirements
of Rule 3a4-1 so as not to be deemed brokers. </B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">The shares will be sold either through a registered broker/dealer
or by the officers and directors of the company. The officers and directors of the company are not subject to a &ldquo;statutory
disqualification&rdquo; as defined in Section 3(a)(39) of the Exchange Act, will not be compensated in connection with the sale
of the Company&rsquo;s securities, and are not associated with a broker or a dealer.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>3. We note that your officers and directors are offering
shares they own in the offering as selling shareholders. If your officer and directors are also selling shares on behalf of the
company, disclose how they will decide whether to sell their own shares or the company&rsquo;s shares. Provide appropriate risk
factor disclosure regarding their conflicts in this offering. </B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><BR>
The Registration Statement has been amended to reflect that the officers and directors will not register any of the shares they
own in this offering.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>4. Any amendments should contain a signed and currently-dated
accountant's consent as required by Rule 402(e) of Regulation C. </B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">We have submitted a revised and current Auditor Consent Letter.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B></B></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 8pt">9110 Irvine
Center Drive, Irvine, CA 92618</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 8pt">353 W.
48<SUP>th</SUP> Street, Suite 340 New York, NY 10036</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 8pt">www.wilsonoskam.com</FONT></P>



<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B></B></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Page 2&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>5. We note that in response to our prior comment 2 that
you have provided your planned use of proceeds in the event that 25%, 50% and 75% of the offering is achieved. Please also include
summary information on your planned use of proceeds in the event that 100% of the offering is achieved. In addition, please revise
your disclosure for each level of proceeds to take into account the expenses of the offering. </B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">We have updated the Registration Statement accordingly.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>6. Please update your discussions of results of operations,
liquidity and capital resources to reflect your most recent required financial statements. </B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">We have updated the MD&amp;A Registration Statement to reflect
the most recently-filed financial statements for the years ended December 31, 2017 and 2016. See response to comments #9 and #10
regarding the restated financial statements.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>7. We note that your fiscal year ends on December 31.
Please update your Summary Compensation Table at page 32 to include information for the two most recently completed fiscal years
(i.e., fiscal years 2015 and 2016). Please refer to Item 402(n) of Regulation S-K. </B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">We have updated the Registration Statement accordingly.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white"><B>8. In response to
our prior comment 3, you revised the selling stockholders table to disclose in the last column the percentage of registered shares
owned in the offering. Please revise this column to disclose, instead, the amount and percentage of the class to be owned by security
holders after completion of the offering. Please refer to the last clause of Item 507 of Regulation S-K. </B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">We have updated the
Registration Statement accordingly.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>9. Please disclose how you accounted for the business combination
of Focus Universal, Inc. and Perfecular, Inc. Identify the accounting acquirer in this transaction and provide the business combination
disclosures required by ASC 805-10-50.&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">Upon further review,
the Company has determined that the business </FONT>combination of Focus Universal, Inc. and Perfecular, Inc. should be accounted
for as a <FONT STYLE="background-color: white">combination between entities under common control. During all the relevant periods
for which the financial statements are presented, Dr. Desheng Wang, CEO and directors of Focus, owned 2,271,000 (41.2%) shares
of Focus common stock and Mr. Yan Chen, Senior Vice President and director of Focus, owned 600,000 (9.1%) shares of Focus common
stock. During all relevant periods, Focus had 6,580,000 common shares issued and outstanding. Dr. Wang and Mr. Chen together owned
a controlling interest (greater than 50%) in Focus. Mr. Chen resigned his positions at Focus in October 2015, just two months prior
to the business combination with Pefecular. In October 2015, Dr. Edward Lee was appointed as a director of Focus. During all of
2015, two of the three directors of Focus, Dr. Wang and Mr.Chen/Dr. Lee, were also stockholders of Pefecular. Due to Dr. Wang&rsquo;s
large stock position (41.2%) in Focus and his position as CEO and director of Focus, the Company believes that Dr. Wang controlled
Focus. Dr. Wang, owned 14,290,000 (51.0%) shares of Perfecular common stock, Dr. Lee owned 10,000,000 (35.7%) shares of Perfecular
common stock and Mr. Chen owned 2,400,000 (8.6%) shares of Perfecular common stock. Due to Dr. Wang&rsquo;s large stock position
(51.0%) in Pefecular he had control of Perfecular. Thus, the Company believes that the business combination between Focus and Perfecular
should be accounted for as a combination between entities under common control due to Dr. Wang, Mr. Chen and Dr. Lee&rsquo;s ownership
of common stock in both companies and because of the influence they could exercise in their positions as officers and directors.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">ASC 805-50-</FONT>25-2
&ldquo;When accounting for a transfer of assets or exchange of shares between entities under common control, the entity that receives
the net assets or the <FONT STYLE="color: #007EB6">equity interests </FONT>shall initially recognize the assets and liabilities
transferred at the date of transfer.&rdquo;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">ASC 805-50-45-2 further states that, &ldquo;the financial
statements of the receiving entity shall report results of operations for the period in which the transfer occurs as though the
transfer of net assets or exchange of equity interests had occurred at the beginning of the period. Results of operations for that
period will thus comprise those of the previously separate entities combined from the beginning of the period to the date the transfer
is completed and those of the combined operations from that date to the end of the period. By eliminating the effects of intra-entity
transactions in determining the results of operations for the period before the combination, those results will be on substantially
the same basis as the results of operations for the period after the date of combination. The effects of intra-entity transactions
on current assets, current liabilities, revenue, and cost of sales for periods presented and on retained earnings at the beginning
of the periods presented shall be eliminated to the extent possible.&rdquo;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Page 3</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">In accordance with
ASC 805-50-45, the Company as restated its 2015 and 2016 (2016 was only restated for a reclassification between additional paid
in capital and accumulated deficit) to combine the financial statements of Focus and Perfecular as of the earliest period presented
in the financial statements which is January 1, 2015. </FONT></P>


<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>10. In your response to comment 4, you identified Perfecular,
Inc. as the accounting acquirer in the December 30, 2015 business combination with Focus Universal, Inc. However we note that
you included the financial statements of Focus Universal, Inc. in the Form S-1. Please note that since Perfecular, Inc., is the
<I>accounting acquirer, Perfecular, Inc. is considered the registrant for accounting purposes. Accordingly, </I>please revise
your presentation in the Form S-1 to include the historical financial statements of Perfecular, Inc. for all periods presented
giving effect to the acquisition of Focus Universal, Inc. on December 30, 2015. Revise your Management&rsquo;s Discussion and
Analysis to discuss these financial statements. Also amend your Form 10-KT for the transition period from March 31, 2015 to December
31, 2015 and your subsequent Forms 10-Q accordingly.&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">See our response to
comments #9 and #6. We will amend our Form 10K and Form 10Qs for the accounting change discussed in our response to comment #9
once the SEC accepts our new position on how we accounted for the transaction between Focus and Perfecular. </FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>11. Please revise your pro forma presentations to reflect
the periods required by Rule 8-05(b)(1) of Regulation S-X.&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">We believe the Registration
Statement Amendment No. 2 addresses this issue.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>12. We note your response to prior comment 7. Your registration
statement must be signed by your controller or principal accounting officer. In your next amendment, please have your principal
accounting officer or controller sign your registration statement by identifying the person who is signing in that capacity under
the person&rsquo;s signature. Refer to Instructions 1 and 2 to Form S-1.&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company intends
to address this comment in the subsequent amendment to the Registration Statement.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">Sincerely,</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white"><U>/s/ Gilbert J.
Bradshaw</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">Gilbert J. Bradshaw</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
