SEC Comment Letter for FiEE, Inc. (FIEE) (CIK 0001467761) (FIEE) — Jun 11, 2019
FiEE, Inc. (FIEE) (CIK 0001467761)
Date: June 11, 2019 · CIK: 0001467761 · Accession: 0000000000-19-009692
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File numbers found in text: 333-232027
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June 11, 2019
Frank Manning
Chairman and Chief Executive Officer
Zoom Telephonics, Inc.
99 High Street
Boston, Massachusetts 02110
Re:Zoom Telephonics, Inc.
Registration Statement on Form S-1
Filed June 7, 2019
File No. 333-232027
Dear Mr. Manning:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Gregory Dundas, Attorney Adviser, at (202) 551-3436 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Telecommunications
cc: Robert A. Petitt, Esq.