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 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
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