This paper continues from the author’s earlier paper of Simple Unified Theory (SUT).It extends the new electric classical mechanics basedon electric charge, space and time without mass as an independent physical dimension. Mass is now a defined concept as magnitude of charge times volume of charge. New definitions of an electric unified atomic unit and an electric kilogram have been introduced. A complex Coulomb’s law is developed with a formal analytical extension of the electric charge as a complex quantity; a charge Q of magnitude q is represented as z = Q + iqk where the constant k is dependent on the system of units. The complex Coulomb’s law for the forces between two charges z1 , z2 at distance r apart is: F = 1/(4πεu2080)zu2081zu2082/r² r̂. The forces acting between two Hydrogen-1 atoms would be shown to have a net attractive force; this explains how gravity is the result of a slight excess of Coulomb attractions over repulsions.