Withdrawal of Registration Statement (rw)
May 15 2018 - 7:01AM
Edgar (US Regulatory)
Focus
Universal Inc.
20511 East Walnut
Drive North
Walnut, CA 91789
May 14, 2018
VIA EDGAR AND OVERNIGHT COURIER
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
|
|
|
Attention
:
|
|
Larry Spirgel, Assistant Director
Division of Corporation Finance
|
|
|
|
Re
:
|
|
Focus Universal Inc.
Withdrawal of Registration Statement on
Form S-1
Filed on May 14, 2018
File No. 333-214455
|
Ladies and Gentlemen:
On behalf of Focus
Universal Inc., a Nevada corporation (the “
Company
”), we hereby request, pursuant to Rule 477 of the
Securities Act of 1933, as amended (the “
Securities Act
”), that the Registration Statement on Form S-1,
together with all exhibits and amendments thereto (File No. 333-214455), as initially filed with the Securities and Exchange Commission
(the “
Commission
”) on April 10, 2017 (the “
Registration Statement
”) be withdrawn
effective immediately. The Company is seeking withdrawal of the Registration Statement because of market conditions. The Registration
Statement has not been declared effective and none of the Company’s securities has been sold pursuant to the Registration
Statement.
In accordance
with Rule 457(p) of the Securities Act, the Company requests that all fees paid to the Commission in connection with the filing
of the Registration Statement be credited for future use.
Accordingly, we
request that the Commission issue an order granting the withdrawal of the Registration Statement (“
Order
”)
effective as of the date hereof or at the earliest practicable date hereafter. Please provide a copy of the Order to Gilbert J.
Bradshaw, Esq. of Wilson & Oskam, LLP, via email at gbradshaw@wilsonoskam.com or via facsimile at (917) 791-8877.
The Company also
advises the Commission pursuant to Rule 477(c) of the Securities Act that it may undertake a subsequent private offering in reliance
on Rule 155(c) under the Securities Act.
It is our understanding
that this application for withdrawal of the Registration Statement will be deemed granted as of the date that it is filed with
the Commission unless, within fifteen days after such date, the Company receives notice from the Commission that this application
will not be granted.
Should you have
any questions regarding this request for withdrawal, please contact the Company’s legal counsel, Gilbert J. Bradshaw of Wilson
& Oskam, LLP at (917) 830-6517.
/s/ Duncan Lee
Duncan Lee
Chief Financial
Officer
Carlos Pacho, Senior Assistant Chief
Accountant
Joseph Kempf, Senior Staff Accountant
Courtney Lindsay, Staff Attorney
U.S. Securities Exchange Commission
Gilbert J. Bradshaw, Esq.
Wilson & Oksam, LLP