Attached files
| file | filename |
|---|---|
| 8-K/A - FORM 8-K/A - FOCUS UNIVERSAL INC. | focus_8ka-042017.htm |
Exhibit 16.1
April 20, 2017
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Re: Focus Universal Inc.
Commission File Number 000-55247
Dear Sir or Madam:
We have received a copy of Form 8-K/A, and are in agreement with the statements being made by Focus Universal Inc. (the "Company") in Item 4.01 of its revised Form 8-K/A dated April 20, 2017, captioned "Changes in Registrant's Certifying Accountant" except the followings:
| 1) | We have communicated with Board of Directors of the Company number of times that the Company's internal control over financial reporting contains material weaknesses. In order for the Company to prepare reliable financial statements, it is necessary for the Company to design and implement effective internal control over financial reporting. |
| 2) | Additionally, we have no basis on which to agree or disagree with the statements made in Item 4.01, Subsection (b) paragraph 1. |
Sincerely,
18662 MACARTHUR BLVD.
SUITE 200
IRVINE. CA 92612, U.S.A.
Tel. 1.949.531.6180
Fax 1.949.861.6240
www.dyhcpa.com