SEC Comment Letter 0000000000-23-002815 to FiEE, Inc. (FIEE)

FiEE, Inc.
Date: March 21, 2023 · CIK: 0001467761 · Accession: 0000000000-23-002815

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File numbers found in text: 001-37649

Date

March 21, 2023

Author

Dustin Tacker

Form

UPLOAD

Company

FiEE, Inc.

Letter

United States securities and exchange commission logo March 21, 2023 Dustin Tacker Chief Financial Officer Minim, Inc. 848 Elm Street Manchester, NH 03101 Re:Minim, Inc. Form 10-K/A for the Year Ended December 31, 2021 Form 10-Q for the Quarter Ended September 30, 2022 Form 8-K furnished November 10, 2022 File No. 001-37649 Dear Dustin Tacker: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
March 21, 2023
Dustin Tacker
Chief Financial Officer
Minim, Inc.
848 Elm Street
Manchester, NH 03101
Re:Minim, Inc.
Form 10-K/A for the Year Ended December 31, 2021
Form 10-Q for the Quarter Ended September 30, 2022
Form 8-K furnished November 10, 2022
File No. 001-37649
Dear Dustin Tacker:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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