0001019687-16-005549.txt : 20160502 0001019687-16-005549.hdr.sgml : 20160502 20160323131812 ACCESSION NUMBER: 0001019687-16-005549 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160323 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: 9707 WAPLES STREET, SUITE 150 CITY: SAN DIEGO STATE: CA ZIP: 92121 BUSINESS PHONE: 858-623-0000 MAIL ADDRESS: STREET 1: 9707 WAPLES STREET, SUITE 150 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

 

March 23, 2016

 

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Attn: Larry Spirgel, Assistant Director

 

Re:Franklin Wireless Corp.
  Form 10-K for Fiscal Year Ended June 30, 2015
  Filed September 28, 2015
  File No. 1-14891

 

Dear Sirs,

 

This is in response to your letter of March 9, 2016 concerning the Annual Report on Form 10-K for the year ended June 30, 2015 of Franklin Wireless Corp. (the “Company”). Your letter included comments about one item which is shown below followed by our explanations.

 

Form 10-K for the Year Ended June 30, 2015

 

Business, page 4

 

We note your response to our comment regarding non-disclosure agreements between the company and two significant customers. However, section (c)(1)(vii) of Item 101 of Regulation S-K requires the disclosure of the names of any customers from which sales amount to 10% or more of revenues, the loss of which customer would have a material adverse effect on the company. Please revise your disclosure accordingly in future filings.

 

In future filings, the Company will revise its disclosure pursuant to section (c)(1)(vii) of Item 101 of Regulation S-K.

 

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

 

Very truly yours,

 

/s/ Richard T. Walker

Chief Financial Officer

Franklin Wireless Corp.