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 two most recent fiscal years ended December
31, 2016, and the nine months 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

(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.


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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