# EDGAR Filing Document

**Accession Number:** 0001467761
**File Stem:** 0001829126-25-006574
**Filing Date:** 2025-8
**Character Count:** 4010
**Document Hash:** 0e7f656f9051f5979734af98e43dd778
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-006574.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0001829126-25-006574

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250820

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FiEE, Inc.
- **CENTRAL INDEX KEY:** 0001467761
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE & TELEGRAPH APPARATUS [3661]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 042621506
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** FLAT A1, 29/F, BLOCK A
- **STREET 2:** TML TOWER, 3 HOI SHING ROAD
- **CITY:** TSUEN WAN
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 833-966-4646

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** FLAT A1, 29/F, BLOCK A
- **STREET 2:** TML TOWER, 3 HOI SHING ROAD
- **CITY:** TSUEN WAN
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MINIM, INC.
- **DATE OF NAME CHANGE:** 20210609

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Zoom Telephonics, Inc.
- **DATE OF NAME CHANGE:** 20090707

August 20, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C. 20549

Attn: Charles Eastman and Claire Erlanger

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|:---|:---|
| **Re:** | **FiEE, Inc.** |

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**Form 10-K for the Year Ended December 31, 2024**

**Response letter dated July 28, 2025**

**File No. 001-37649**

Dear Mr. Eastman and Ms. Erlanger:

FiEE, Inc. (the "<u>Company</u>"), hereby responds to the comment provided by the Staff (the "<u>Staff</u>") of the U.S. Securities and Exchange Commission (the "<u>Commission</u>") in its letter dated August 6, 2025 (the "<u>Comment Letter</u>") regarding the Company's Form 10-K for the fiscal year ended December 31, 2024. Set forth below in bold font is the comment of the Staff contained in the Comment Letter and immediately below the comment is the response of the Company with respect thereto.

**<u>Response letter dated July 28, 2025</u>**

**<u>Form 10-K for the Year Ended December 31, 2024</u>**

**<u>Form 8-K filed April 10, 2025, page 1, page 1</u>**

**1.** **We note your response to our comment number 1. In light of the accounting error and non-reliance on previously issued financial statements, please tell us what consideration you gave to including your conclusions on effectiveness of disclosure controls and procedures and internal control over financial reporting (as applicable) in your amended filings. Additionally, please tell us what consideration your certifying officers have given to the conclusions disclosed in your Form 10-K for the year ended December 31, 2024 indicating that you had effective disclosure controls and procedures and internal control over financial reporting as of December 31, 2024.** 

<u>Response</u>: The Company acknowledges the Staff's comment and respectfully advises the Staff that on August 20, 2025, the Company filed amendments to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2024 and Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2025 to revise its conclusions on the effectiveness of disclosure controls and procedures and internal control over financial reporting.

U.S. Securities and Exchange Commission<br> Division of Corporation Finance<br> Office of Manufacturing<br> August 20, 2025<br> Page 2

If you should have any questions concerning the enclosed matters, please feel free to contact our counsel, Jonathan M. Barron of K&L Gates LLP, at jonathan.barron@klgates.com or by telephone at (212) 536-3915 or Justin H. Kleckner of K&L Gates LLP, at justin.kleckner@klgates.com or by telephone at (615) 514-1806.

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| |
|:---|
| Sincerely, |
| /s/ Li Wai Chung |
| Li Wai Chung |
| Chief Executive Officer and President |

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