Attached files
| file | filename |
|---|---|
| 8-K - CURRENT REPORT ON FORM 8-K - FOCUS UNIVERSAL INC. | focus_8k.htm |
Exhibit 16.1
October 20, 2015
U.S. Securities and Exchange Commission
100 F. Street
Washington, DC 20549 – 7561
Ladies and Gentlemen
Re: Focus Universal Inc.
Commission File No. 333-193087
We have read the statements that we understand Focus Universal Inc. will include under Item 4.01 of the Form 8-K report dated October 20, 2015 and agree with such statements in so far as they apply to our firm.
We have no basis to agree or disagree with any other statement made in Item 4.01 of such report.
Sincerely,
/s/ Cutler & Co., LLC
Cutler & Co., LLC
9605 West 49th Ave. Suite 200 Wheat Ridge, Colorado 80033 ~ Phone 303-968-3281 ~ Fax 303-456-7488 ~ www.cutlercpas.com