# EDGAR Filing Document

**Accession Number:** 0001467761
**File Stem:** 0000000000-25-008254
**Filing Date:** 2025-8
**Character Count:** 3696
**Document Hash:** 4a90ef5ee29438dd441231ab9777cff0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008254.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0000000000-25-008254

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250806

**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

```

                                                           August 6, 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
           Response letter dated July 28, 2025
           File No. 001-37649
Dear Wai Chung Li:

       We have reviewed your July 28, 2025 response to our comment letter 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.
Unless we note otherwise, any references to prior comments are to comments in
our July 14,
2025 letter.

Response letter dated July 28, 2025
Form 10-K for the Year Ended December 31, 2024
Form 8-K filed April 10, 2025, page 1, page 1

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 applicble) 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.
       Please contact Charles Eastman at 202-551-3794 or Claire Erlanger at
202-551-3301
 August 6, 2025
Page 2

if you have questions regarding comments on the financial statements and
related matters.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._