# EDGAR Filing Document

**Accession Number:** 0001590418
**File Stem:** 0000000000-26-004359
**Filing Date:** 2026-4
**Character Count:** 2284
**Document Hash:** 37051136560557bc70213e99bd0162a0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-004359.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0000000000-26-004359

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260429

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FOCUS UNIVERSAL INC.
- **CENTRAL INDEX KEY:** 0001590418
- **STANDARD INDUSTRIAL CLASSIFICATION:** INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 463355876
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-295285

**BUSINESS ADDRESS:**
- **STREET 1:** 1515 WEST CAMERON AVENUE
- **STREET 2:** SUITE 210
- **CITY:** WEST COVINA
- **STATE:** CA
- **ZIP:** 91790
- **BUSINESS PHONE:** (626) 272-3883

**MAIL ADDRESS:**
- **STREET 1:** 1515 WEST CAMERON AVENUE
- **STREET 2:** SUITE 210
- **CITY:** WEST COVINA
- **STATE:** CA
- **ZIP:** 91790
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001683168-26-003166

## Text-Extract

```

                                                           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.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._