0001019687-13-000050.txt : 20130208 0001019687-13-000050.hdr.sgml : 20130208 20130104170322 ACCESSION NUMBER: 0001019687-13-000050 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FRANKLIN WIRELESS CORP CENTRAL INDEX KEY: 0000722572 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 953733534 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6205 LUSK BLVD. CITY: SAN DIEGO STATE: CA ZIP: 92121 BUSINESS PHONE: 858-623-0000 MAIL ADDRESS: STREET 1: 6205 LUSK BLVD. CITY: SAN DIEGO STATE: CA ZIP: 92121 FORMER COMPANY: FORMER CONFORMED NAME: FRANKLIN TELECOMMUNICATIONS CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ABM COMPUTER SYSTEMS DATE OF NAME CHANGE: 19870317 FORMER COMPANY: FORMER CONFORMED NAME: AUTOMATED BUSINESS MACHINES INC DATE OF NAME CHANGE: 19830802 CORRESP 1 filename1.htm

Franklin Wireless Corp.

6205 Lusk Boulevard

San Diego, CA 92121

January 4, 2013

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

	Re:	Franklin Wireless Corp.
		Amendment No.1 to Report on Form 8-K dated December 18, 2012

Dear Sirs:

Accompanying this letter is Amendment No.1 to the Report on Form 8-K dated December 18, 2012 of Franklin Wireless Corp. (the “Company”), responding to your letter of December 27, 2012.

We understand that the Company is responsible for the adequacy and accuracy of the disclosure in our filings with the SEC, and that staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing. Further, we understand that the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We appreciate the staff's comments and request that the staff contact the undersigned with any questions regarding this letter.

Very truly yours,

Franklin Wireless Corp.

By: /s/ OC Kim

OC Kim, President