In 1945 Albert Einstein wrote a letter about his thoughts to the correct foundation of a Universal Theory to the physicist & friend Ilse Rosenthal-Schneider. Einstein wrote that the true constants of a universal theory must be of a “rationell“-type, like Pi (π) & e, constants which are transparent constructions out of number 1, and which all have values based on the logical base of the complete theory. (chapter 1) My mathematical discovery described in chapter 3.1, shows that all irrational square roots of the natural numbers and even constant Pi (π) can be expressed by only using the most irrational constant Phi (ϕ) and Number 1 as base units. I made this discovery with the help of an algebraic term found in Peter Danenhower’s study “Phase Spaces in Special Relativity : Towards eliminating gravitational singularities“ The base constants of a Universal Theory must be constant Phi (ϕ) and Number 1 ! Constant PhI (ϕ) seems to be the fundamental constant that defines the distribution of waves and “particles“ in the universe, and the base unit (number) 1 seems to represent a base energy/wave element. (chapter 3.3) Direct after the Big-Bang only energy existed. Therfore the fundamental physical theory must be able to explain how matter formed out of “massless energy“. However this energy (“matter“) may not be distributed in a flat-space universe but instead in a universe with a structure that is similar to a spatial 3-hypersurface with a hyperbolic Poincare-Dodecahedral-Space (PDS)-structure. The filament structure of our universe and the final image sequence of the EHT2017 project, which shows the structure of the M87 central black hole shadow, seem to confirm this ! The EHT2017-images seem to show a dodecahedral structure, indicated by 3 - 4 full-pentagonal rings and some half-pentagonal rings. Based on the Platonic Solids and on constant ϕ, I also present a first concept of the Universal Theory and a new calculable model of the atomic nucleus. ( see chapter 3 to 3.4 , and my Study )