<SEC-DOCUMENT>0001829126-25-005433.txt : 20251216
<SEC-HEADER>0001829126-25-005433.hdr.sgml : 20251216
<ACCEPTANCE-DATETIME>20250728161930
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001829126-25-005433
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		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:		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
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4.5in; text-align: right; text-indent: 0.5in">July&nbsp;28, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">Attn: Charles Eastman and Claire Erlanger</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 0.5in; text-align: left"><B>Re:</B></TD>
    <TD STYLE="text-align: justify"><B>FiEE, Inc.</B></TD> </TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>Form 10-K for the Year Ended December&nbsp;31, 2024</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>File No. 001-37649</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Mr.&nbsp;Eastman and Ms. Erlanger:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.5in; margin: 0">FiEE, Inc. (the &ldquo;<U>Company</U>&rdquo;), hereby responds to the comments provided by the Staff (the &ldquo;<U>Staff</U>&rdquo;) of the U.S. Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) in its letter dated July&nbsp;14, 2025 (the &ldquo;<U>Comment Letter</U>&rdquo;) regarding the Company&rsquo;s Form 10-K for the fiscal year ended December&nbsp;31, 2024. Set forth below in bold font are the comments of the Staff contained in the Comment Letter and immediately below each comment is the response of the Company with respect thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B><U>Form 10-K for the Year Ended December&nbsp;31, 2024</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B><U>Form 8-K filed April&nbsp;10, 2025, page 1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><B>1.</B></TD>
    <TD STYLE="vertical-align: top; text-align: justify; text-indent: 0in"><B>We note that on April&nbsp;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&rsquo;s financial statements as of and for the year ended December&nbsp;31, 2023 included in its Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2023, and as of and for the interim periods ended March&nbsp;31, 2024, June&nbsp;30, 2024 and September&nbsp;30, 2024 included in its Quarterly Reports on Form 10-Q for the fiscal quarters ended March&nbsp;31, 2024, June&nbsp;30, 2024 and September&nbsp;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&nbsp;31, 2023, and Quarterly Reports on Form 10-Q for the fiscal quarters ended March&nbsp;31, 2024, June&nbsp;30, 2024 and September&nbsp;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&nbsp;31, 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.</B></TD> </TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: left"><U></U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><U>Response</U>: The Company acknowledges the Staff&rsquo;s comment and respectfully advises the Staff that on July&nbsp;28, 2025, the Company filed restated financial statements and restated financial information in amendments to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2023, and Quarterly Reports on Form 10-Q for the fiscal quarters ended March&nbsp;31, 2024, June&nbsp;30, 2024 and September&nbsp;30, 2024. The Company advises the Staff that the delay in filing these amendments was the result of an administrative oversight.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">July 28, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B><U>Report of Independent Registered Accounting Firm, page F-2</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="vertical-align: top; width: 0.5in; text-align: left; text-indent: 0in; vertical-align: top"><B>1.</B></TD>
    <TD STYLE="vertical-align: top; text-align: justify; text-indent: 0in"><B>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&nbsp;9, 2025. The independent accountant&rsquo;s report for the Form 10-K for fiscal year ended 12/31/24, also filed on April&nbsp;10, 2025, is dated April&nbsp;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.</B></TD> </TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><U>Response</U>: The Company acknowledges the Staff&rsquo;s comment and respectfully advises the Staff that the errors disclosed in the Company&rsquo;s Form 8-K filed on April&nbsp;10, 2025 were corrected in the current Form 10-K for the fiscal year ended December&nbsp;31, 2024 as filed on April&nbsp;10, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin: 0"><I>[Signature Page Follows]</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">July 28, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Page 3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If you should have any questions concerning the enclosed matters, please feel free to contact our counsel, Jonathan M. Barron of K&amp;L Gates LLP, at jonathan.barron@klgates.com or by telephone at (212) 536-3915 or Justin H. Kleckner of K&amp;L Gates LLP, at justin.kleckner@klgates.com or by telephone at (615) 514-1806.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="text-align: left; width: 50%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 50%">Sincerely,</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">/s/ Li Wai Chung</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">Li Wai Chung</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">Chief Executive Officer and President</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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