# EDGAR Filing Document

**Accession Number:** 0001467761
**File Stem:** 0000000000-25-007358
**Filing Date:** 2025-7
**Character Count:** 5307
**Document Hash:** 094230d708eb408ca3b20aeab1e77f7e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007358.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0000000000-25-007358

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250714

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 001-37649

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-25-002538

## Text-Extract

```

                                                            July 14, 2025

Wai Chung Li
Chief Executive Officer
FiEE, Inc.
Flat A1, 29/F, Block A , TML Tower ,
3 Hoi Shing Road , Tsuen Wan , Hong Kong

       Re: FiEE, Inc.
           Form 10-K for the Year Ended December 31, 2025
           File No. 001-37649
Dear Wai Chung Li:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2025
Form 8-K filed April 10, 2025, page 1

1.     We note that on April 10, 2025 you filed a Form 8-K which included Item
4.02
       disclosure related to Non-Reliance on Previously Issued Financial
Statements. We
       note your disclosure that management concluded that the Company   s
financial
       statements as of and for the year ended December 31, 2023 included in
its Annual
       Report on Form 10-K for the fiscal year ended December 31, 2023, and as
of and for
       the interim periods ended March 31, 2024, June 30, 2024 and September
30, 2024
       included in its Quarterly Reports on Form 10-Q for the fiscal quarters
ended March
       31, 2024, June 30, 2024 and September 30, 2024, respectively, should no
longer be
       relied upon, due to certain errors in such financial statements. We also
note that you
       disclosed that you expect to file restated financial statements and
restated financial
       information in amendments to your Annual Report on Form 10-K for the
fiscal year
       ended December 31, 2023, and Quarterly Reports on Form 10-Q for the
fiscal quarters
       ended March 31, 2024, June 30, 2024 and September 30, 2024,
respectively. Please
       explain to us why you have not filed any of these amended reports or
included
       disclosure about this restatement in your Form 10-K for the year ended
December 31,
 July 14, 2025
Page 2

       2024. If you have determined that it is no longer necessary to amend
these filings,
       please provide us your analysis. Also, as part of your response and
revisions to future
       filings, please also refer to the guidance in ASC 450-10-50-7.
Report of Independent Registered Accounting Firm, page F-2

2.     We note from your Form 8-K 4.02 disclosure that in regards to the
non-reliance on
       these previously filed financial statements, the decision was reached,
and
       communicated to the independent accountant, on April 9,2025. The
independent
       accountant's report for the Form 10-K for fiscal year ended 12/31/24,
also filed on
       April 10, 2025, is dated April 9, 2025, and no restated items are
identified within the
       document. Please tell us whether the errors disclosed in your Form 8-K
were
       corrected in the current Form 10-K, or if not, explain why the
accountant issued their
       unqualified report covering the quarterly and annual periods in
question.
        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

       Please contact Charles Eastman at 202-551-3794 or Claire Erlanger at
202-551-3301
with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._