# EDGAR Filing Document

**Accession Number:** 0001467761
**File Stem:** 0001829126-25-005432
**Filing Date:** 2025-7
**Character Count:** 29537
**Document Hash:** 7e0585b95f5a3079ed7ec1083fd587e3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-005432.hdr.sgml**: 20250728

**ACCESSION NUMBER**: 0001829126-25-005432

**CONFORMED SUBMISSION TYPE**: 10-Q/A

**PUBLIC DOCUMENT COUNT**: 27

**CONFORMED PERIOD OF REPORT**: 20240930

**FILED AS OF DATE**: 20250728

**DATE AS OF CHANGE**: 20250728

**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:** 10-Q/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-37649
- **FILM NUMBER:** 251155869

**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

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q/A**

(Mark One)

☒ **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**For the quarterly period ended September 30, 2024**

or

☐ **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**For the transition period from ________ to ________**

**Commission File Number 1-37649**

**FIEE, INC. (formerly MINIM, INC.)**

*(Exact Name of Registrant as Specified in its Charter)*

---

| | |
|:---|:---|
| **Delaware** | **04-2621506** |
| *(State or Other Jurisdiction of<br> Incorporation or Organization)* | *(I.R.S. Employer<br> Identification No.)* |
| **848 Elm Street, Manchester, NH** | **03101** |
| *(Address of Principal Executive Offices)* | *(Zip Code)* |

---

Registrant's Telephone Number, Including Area Code: **(833) 966-4646**

(Former Name or Former Address, if Changed Since Last Report)

Securities registered pursuant to Section 12(b) of the Act:

---

| | |
|:---|:---|
| **Title of each class** | **Name of each exchange on which registered** |
| Common Stock, $0.01 per share FIEE | The Nasdaq Capital Market |

---

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller Reporting Company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☐ No ☒

The number of shares outstanding of the registrant's Common Stock, $0.01 par value, as of July 25, 2025, was 6,224,389 shares.

**EXPLANATORY NOTE**

FiEE, Inc., formerly known as Minim, Inc., ("Minim", the "Company", "we", "our" and similar terms) is filing this Amendment No. 1 to the Company's Quarterly Report on Form 10-Q (the "Form 10-Q/A") for the period ended September 30, 2024 to amend and restate certain items presented in our Quarterly Report on Form 10-Q for the period ended September 30, 2024 which was initially filed with the U.S. Securities and Exchange Commission ("SEC") on November 19, 2024 (the "Original Form 10-Q"). This amendment is limited in scope to make the following changes to the original filing:

● To amend Part I – Item 1. Financial Statements.

● To amend Part II - Item 6. Exhibits to include currently dated (certifications from the Company's Principal Executive Officer and Principal Financial Officer as required by Sections 302 and 906 of the Sarbanes Oxley Act of 2002, which certifications are filed herewith as Exhibits 31.1, 31.2, 32.1 and 32.2.

The Form 10-Q/A contains our unaudited restated quarterly financial statements as of and for the three and nine months ended September 30, 2024. This Form 10-Q/A includes a restatement of our consolidated balance sheet as of September 30, 2024 and the related consolidated statements of operations, and stockholders' equity for the three and nine months then ended. There are changes to the financial statements for the year ended December 31, 2023. This Form 10-Q/A also includes amendments to: the Chief Executive Officer and Chief Financial Officer certifications in Exhibits 31.1, 31.2, 32.1 and 32.2 and the financial statements formatted in Extensible Business Reporting Language (XBRL) in Exhibit 101.

This amendment has not been updated or amended to give effect to any subsequent events beyond those that existed as of the original filing date and should thus be read in conjunction with the original filing and any of the Company's other filings with the SEC subsequent to the original filing, together with any amendments to those filings. Other than the filing of the information identified above, this amendment does not modify or update the disclosure in the original filing in any way.

***Overview***

The Audit Committee of the Company, after consultation with the Company's management, concluded that the following financial statements for the period ended September 30, 2024 as previously filed by the Company with the SEC should no longer be relied upon due to errors in such financial statements relating to the recording and reporting of common stock shares outstanding, including earning per share.

Accordingly, investors should no longer rely upon the Company's previously released financial statements for the period ended September 30, 2024 and should rely instead on the unaudited restated quarterly financial statements included in this Form 10-Q/A. The Company's management identified an error in the shares of the Company's common stock outstanding in the preparation of the Company's financial statements for the fiscal year ended December 31, 2024.

For the fiscal year ended December 31, 2023, the outstanding shares of the Company's common stock was incorrectly reported as 2,632,809. The corrected outstanding shares of the Company's common stock is reported in this Form 10-Q/A as 2,789,020. For the period ended September 30, 2024, the outstanding shares of the Company's common stock was incorrectly reported as 3,557,581. The corrected outstanding shares of the Company's common stock is reported in this Form 10-Q/A as 3,713,792.

The error in the outstanding shares of the Company's common stock did not impact the period ended September 30, 2023.

As a result of the restatement included herein, the Company is reporting 2,789,020 shares of the Company's common stock outstanding for the year ended December 31, 2023, which is more than the 2,632,809 outstanding shares of the Company's common stock reported in the Original Form 10-Q.

Consequently, the Company is reporting herein 3,713,792 shares of the Company's common stock outstanding for the period ended September 30, 2024, which is more than the 3,557,581 shares of the Company's common stock reported as outstanding in the Original Form 10-Q. Consequently, the Company is reporting herein weighted average common shares for the three months ended September 30, 2024 of 3,022,805 and basic and diluted net loss per share of $0.21 per share, compared to the weighted average common shares reported in the Original Form 10-Q of 2,866,594 and basic and diluted net loss of $0.22 per share. Consequently, the Company is reporting herein weighted average shares of the Company's common stock for the nine months ended September 30, 2024 of 2,972,118 and basic and diluted net loss per share of $1.47 per share, compared to the weighted average shares of the Company's common stock reported in the Original Form 10-Q of 2,815,907 and basic and diluted net loss of $1.55 per share.

**PART I - FINANCIAL INFORMATION**

---

| | |
|:---|:---|
| **ITEM 1.** | **FINANCIAL STATEMENTS** |

---

**FIEE, INC. (FORMERLY MINIM, INC.)**

**AND SUBSIDIARIES**

**Condensed Consolidated Balance Sheets**

---

| | | |
|:---|:---|:---|
|  | **September 30,<br> 2024<br> (Unaudited)<br> (Amended)** | **December 31,<br> 2023** |
| **ASSETS** |  |  |
| *Current assets* |  |  |
| Cash and cash equivalents | $191724 | $709322 |
| Accounts receivable, net of allowance of doubtful accounts of $0 and $312,983 as of September 30, 2024 and December 31, 2023, respectively |  | 701377 |
| Inventories, net |  | 9952647 |
| Prepaid expenses and other current assets | 24107 | 35768 |
| &nbsp;&nbsp;&nbsp;Total current assets | 215831 | 11399114 |
| Equipment, net | 189054 | 432505 |
| Operating lease right-of-use assets, net |  | 22512 |
| Intangible assets, net |  | 33247 |
| Other assets | 28311 | 472587 |
| &nbsp;&nbsp;&nbsp;Total assets | $433196 | $12359965 |
| **LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)** |  |  |
| *Current liabilities* |  |  |
| Accounts payable | $307781 | $11143693 |
| Current maturities of operating lease liabilities |  | 22512 |
| Accrued expenses | 684269 | 1077843 |
| &nbsp;&nbsp;&nbsp;Total current liabilities | 992050 | 12244048 |
| &nbsp;&nbsp;&nbsp;Total liabilities | 992050 | 12244048 |
| Commitments and Contingencies (Note 7) |  |  |
| *Stockholders' equity (deficit)* |  |  |
| Preferred Stock, authorized: 10,000,000 shares at $0.001 par value; 2,000,000 shares issued and outstanding | 1358573 |  |
| Common Stock, authorized: 60,000,000 shares at $0.01 par value; issued and outstanding: 3,713,792 shares at September 30, 2024 and 2,789,020 shares at December 31, 2023 respectively | 490145 | 480897 |
| Additional paid-in capital | 94433140 | 92103798 |
| Accumulated deficit | (96840712) | (92468778) |
| &nbsp;&nbsp;&nbsp;Total stockholders' equity (deficit) | (558854) | 115917 |
| &nbsp;&nbsp;&nbsp;Total liabilities and stockholders' equity (deficit) | $433196 | $12359965 |

---

See accompanying notes to the unaudited condensed consolidated financial statements.

**FIEE, INC. (FORMERLY MINIM, INC.)**

**AND SUBSIDIARIES**

**Condensed Consolidated Statements of Operations**

**(Unaudited)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three Months Ended** | **Three Months Ended** | **Nine Months Ended** | **Nine Months Ended** |
|  | **September 30,** | **September 30,** | **September 30,** | **September 30,** |
|  | **2024<br> (Amended)** | **2023** | **2024<br> (Amended)** | **2023** |
| Net sales | $- | $6696187 | $639893 | $24642728 |
| Cost of goods sold | - | 9694096 | 432634 | 24545534 |
| Gross profit | - | (2997909) | 207259 | 97194 |
| Operating expenses: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Selling and marketing |  | 2073636 | 66171 | 9386157 |
| &nbsp;&nbsp;&nbsp;General and administrative | 625067 | 963108 | 2210097 | 3460092 |
| &nbsp;&nbsp;&nbsp;Research and development |  | 687076 | 113294 | 3358276 |
| &nbsp;&nbsp;&nbsp;Vendor liability forgiveness, net of asset transfers | - | - | 2200929 | - |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total operating expenses | 625067 | 3723820 | 4590491 | 16204525 |
| Operating loss | (625067) | (6721729) | (4383232) | (16107331) |
| Other income (expense): |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Interest income (expense), net | - | (99084) | 82 | (356644) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total other income (expense) | - | (99084) | 82 | (356644) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Loss before income taxes | (625067) | (6820813) | (4383150) | (16463974) |
| Income tax expense (benefit) | - | (525) | (11216) | 24451 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net loss | $(625067) | $(6820287) | $(4371934) | $(16488425) |
| Net loss per share: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Basic and diluted | $(0.21) | $(3.61) | $(1.47) | $(8.74) |
| Basic and diluted weighted average common and common equivalent shares | 3022805 | 1890933 | 2972118 | 1886465 |

---

See accompanying notes to unaudited condensed consolidated financial statements.

**FIEE, INC. (FORMERLY MINIM, INC.)**

**AND SUBSIDIARIES**

**Condensed Consolidated Statements of Stockholders' Equity (deficit)**

**(Unaudited)**

**<u>For the Nine months ended September 30, 2024 (Amended)</u>**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Preferred Stock** | **Preferred Stock** | **Common Stock** | **Common Stock** | | | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Additional<br>Paid In**<br>**Capital** | **Accumulated**<br>**Deficit** |<br>**Total** |
| Balance at December 31, 2023 |  | $- | 2789020 | $480897 | $92103798 | $(92468778) | $115917 |
| Net loss |  |  |  |  |  | (3258955) | (3258955) |
| Preferred stock issuance | 2000000 | 1358573 |  |  |  |  | 1358573 |
| Issuance of warrants |  |  |  |  | 1441427 |  | 1441427 |
| Stock-based compensation | - | - | 176880 | 1769 | 424512 | - | 426281 |
| Balance at March 31, 2024 | 2000000 | $1358573 | 2965900 | $482666 | $93969737 | $(95727733) | $83243 |
| Net loss | - | - | - | - | - | (487912) | (487912) |
| Balance at June 30, 2024 | 2000000 | $1358573 | 2965900 | $482666 | $93969737 | $(96215645) | $(404669) |
| Net loss |  |  |  |  |  | (625067) | (625067) |
| Stock-based compensation | - | - | 747892 | 7479 | 463403 | - | 470882 |
| Balance at September 30, 2024 | 2000000 | $1358573 | 3713792 | $490145 | $94433140 | $(96840712) | $(558854) |

---

**<u>For the Nine months ended September 30, 2023</u>**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Common Stock** | **Common Stock** | | | |
|  | **Shares** | **Amount** | **Additional <br>Paid In**<br>**Capital** | **Accumulated**<br>**Deficit** |<br>**Total** |
| Balance at December 31, 2022 | 1877970 | $469492 | $90710030 | $(74834854) | $16344668 |
| Net loss |  |  |  | (4070457) | (4070457) |
| Common stock issued for vested restricted units | 9565 | 2391 | (2391) |  |  |
| Stock-based compensation | - | - | 123500 | - | 123501 |
| Balance at March 31, 2023 | 1887535 | $471883 | $90831139 | $(78905311) | $12397711 |
| Net loss |  |  |  | (5597681) | (5597681) |
| Common stock issued for vested restricted stock units | 739 | 7 | (7) |  |  |
| Stock-based compensation | - | - | 101589 | - | 101589 |
| Balance at June 30, 2023 | 1888274 | $471890 | $90932721 | $(84502992) | $6901619 |
| Net loss |  |  |  | (6820287) | (6820287) |
| Common stock issued for vested restricted stock units | 10191 | 102 | (102) |  |  |
| Stock-based compensation | - | - | 54305 | - | 54305 |
| Balance at September 30, 2023 | 1898466 | $471992 | $90986924 | $(91323279) | $135637 |

---

See accompanying notes to unaudited condensed consolidated financial statements.

**FIEE, INC. (FORMERLY MINIM, INC.)**

**AND SUBSIDIARIES**

**Notes to Consolidated Financial Statements**

**(Unaudited)**

**(Amended)**

**(11) EARNINGS (LOSS) PER SHARE (AMENDED)**

Net loss per share for the three and nine months ended September 30, 2024 and 2023, respectively, are as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three Months Ended** | **Three Months Ended** | **Nine Months Ended** | **Nine Months Ended** |
|  | **September 30,<br> 2024<br> (Amended)** | **September 30,<br> 2023** | **September 30,<br> 2024<br> (Amended)** | **September 30,<br> 2023** |
| Numerator: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Net loss | $(625067) | $(6820287) | $(4371934) | $(16488425) |
| Denominator: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Weighted average common shares - basic | 3022805 | 1890933 | 2972118 | 1886465 |
| &nbsp;&nbsp;&nbsp;Effect of dilutive common share equivalents | - | - | - | - |
| &nbsp;&nbsp;&nbsp;Weighted average common shares - dilutive | 3022805 | 1890933 | 2972118 | 1886465 |
| Basic and diluted | $(0.21) | $(3.61) | $(1.47) | $(8.74) |

---

Diluted loss per common share for the three and nine months ended September 30, 2024 and 2023 excludes the effects of 5,230,769 and 2,080 common share equivalents, respectively, since such inclusion would be anti-dilutive. The common share equivalents consist of shares of common stock issuable upon exercise of outstanding preferred stock, warrants, restricted stock units, and stock options.

---

| | |
|:---|:---|
| **ITEM 6.** | **EXHIBITS** |

---

---

| | |
|:---|:---|
| **Exhibit No.** | **Exhibit Description** |
| 31.1 | [CEO Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](fieeinc_ex31-1.htm) |
| 31.2 | [CFO Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](fieeinc_ex31-2.htm) |
| 32.1 | [CEO Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.†](fieeinc_ex32-1.htm) |
| 32.2 | [CFO Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.†](fieeinc_ex32-2.htm) |
| 101.INS | XBRL Instance Document |
| 101.SCH | XBRL Taxonomy Extension Schema Document |
| 101.CAL | XBRL Taxonomy Calculation Linkbase Document |
| 101.DEF | XBRL Taxonomy Extension Definition Linkbase Document |
| 101.LAB | XBRL Taxonomy Label Linkbase Document |
| 101.PRE | XBRL Taxonomy Presentation Linkbase Document |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). |

---

---

| | |
|:---|:---|
| \* | In accordance with Rule 12b-32 under the Securities Exchange Act of 1934, as amended, reference is made to the documents previously filed with the Securities and Exchange Commission, which documents are hereby incorporated by reference. |
| \*\* | Compensation Plan or Arrangement. |
| **†** | In accordance with Item 601(b)(32)(ii) of Regulation S-K, the certifications furnished in Exhibit 32.1 and Exhibit 32.2 hereto are deemed to accompany this Form 10-Q/A and will not be deemed "filed" for purposes of Section 18 of the Exchange Act. Such certifications will not be deemed to be incorporated by reference into any filings under the Securities Act or the Exchange Act, except to the extent that the registrant specifically incorporates it by reference. |

---

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **FIEE, INC.**<br> (Registrant) | **FIEE, INC.**<br> (Registrant) |
| Date: July 28, 2025 | By: | */s/ Li Wai Chung* |
|  |  | Li Wai Chung |
|  |  | Principal Executive Officer |

---

## Exhibit 31.1

**EXHIBIT 31.1**

**CERTIFICATIONS**

I, Li Wai Chung, Chief Executive Officer and President of FiEE, Inc., certify that:

&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q/A of FiEE, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: July 28, 2025 | By: | */s/ Li Wai Chung* |
|  |  | Li Wai Chung |
|  |  | Chief Executive Officer and President |

---

## Exhibit 31.2

**EXHIBIT 31.2**

**CERTIFICATIONS**

I, Yu Cao, Principal Financial and Accounting Officer of FiEE, Inc., certify that:

&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q/A of FiEE, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: July 28, 2025 | By: | */s/ Yu Cao* |
|  |  | Yu Cao |
|  |  | Principal Financial and Accounting Officer |

---

## Exhibit 32.1

**EXHIBIT 32.1**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of Minim, Inc. (the "Company") on Form 10-Q/A for the quarter ended September 30, 2024 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Rafael Li, Chief Executive Officer of FiEE, Inc., certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;1. the Report fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and

2. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

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| | | |
|:---|:---|:---|
| Date: July 28, 2025 | By: | */s/ Li Wai Chung* |
|  |  | Li Wai Chung |
|  |  | Principal Executive Officer |

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This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

## Exhibit 32.2

**EXHIBIT 32.2**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of FiEE, Inc. (the "Company") on Form 10-Q/A for the quarter ended September 30, 2024 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Yu Cao, Chief Financial Officer of FiEE, Inc., certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;1. the Report fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and

2. the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

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| | | |
|:---|:---|:---|
| Date: July 28, 2025 | By: | */s/ Yu Cao* |
|  |  | Yu Cao |
|  |  | Principal Financial and Accounting Officer |

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This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.