FOCUS UNIVERSAL INC. (OTCMKTS:FCUV) Files An 8-K Changes in Registrant’s Certifying Accountant

FOCUS UNIVERSAL INC. (OTCMKTS:FCUV) Files An 8-K Changes in Registrant’s Certifying Accountant

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Item 4.01 Changes to Registrants Certifying Accountant

(a) Resignation of Registered Public Accounting Firm

On April 16, 2017, the Companys auditor, DYH Company (DYH)
informed the Company that the Company no longer fits DYHs client
profile. As a result, they have resigned effective immediately.

During the Companys most recent fiscal year ended December 31,
2016, and the nine month period ended December 31, 2015, there
were (1) no disagreements with DYH on any matter of GAAP or
practices, financial statement disclosures, or auditing scope or
procedures, which disagreements, if not resolved to the
satisfaction of DYH would have caused DYH to make reference to
the subject matter of the disagreements in connection with its
reports, and (2) no events of the type listed in paragraphs (A)
through (D) of Item 304(a)(1)(v) of Regulation S-K.

The Company provided DYH with a copy of this Form 8-K prior to
its filing with the Securities and Exchange Commission (SEC) and
requested that DYH furnish the Company with a letter addressed to
the SEC stating whether or not DYH Co. agrees with the above
statements. The letter from DYH is filed with this Current Report
on form 8-K as Exhibit 16.1.

(b) Engagement of New Public Accounting Firm.

Consequently, the Company completed a competitive process to
determine the Companys independent registered public accounting
firm and engaged BF Borgers CPA PC, a PCAOB registered
independent public accounting firm. In addition, this week the
Company engaged Pickard Co. CPAs to assist the Company with its
internal control over financial reporting.

Item 9.01. Financial Statements and Exhibits.

ExhibitNo. Description
16.1 Letter from DYH Company to the SEC dated April 20, 2017.


Focus Universal Inc. is an online marketing, advertising and design provider, and a provider of handheld sensor devices and wholesaler of various air filters. In its online marketing and advertising side, the Company offers a range of Web services, including Web marketing services, social and viral marketing campaigns, search engine optimization consulting, custom Web design, Website usability consulting and Web analytics implementation. The Company’s filtration products and digital meters include Fan Speed Adjuster device, Carbon filter devices, high efficiency particulate arrestance (HEPA) filtration device, Digital light meter and Quantum par meter. The Company’s Ubiquitor device will be a handheld modular system with a universal sensor node and gateway system that will use a smartphone as the output display module that displays the readings of various probe modules. The Company is also engaged in researching the development of an anti-counterfeit authentication technology.

FOCUS UNIVERSAL INC. (OTCMKTS:FCUV) Recent Trading Information

FOCUS UNIVERSAL INC. (OTCMKTS:FCUV) closed its last trading session 00.00 at 1.50 with shares trading hands.

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