SEC Comment Letter 0000000000-26-005592 to FiEE, Inc. (FIEE)
FiEE, Inc.
Date: June 3, 2026 · CIK: 0001467761 · Accession: 0000000000-26-005592
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296351
Letter
June 3, 2026 Li Wai Chung Chief Executive Officer FiEE, Inc. 3-33, 2-chome Utajima, Nishiyodogawa District Osaka, Japan 852-28166813 Re: FiEE, Inc. Registration Statement on Form S-3 Filed May 29, 2026 File No. 333-296351 Dear Li Wai Chung: 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 Matthew Crispino at 202-551-3456 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: David A. Bartz
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June 3, 2026 Li Wai Chung Chief Executive Officer FiEE, Inc. 3-33, 2-chome Utajima, Nishiyodogawa District Osaka, Japan 852-28166813 Re: FiEE, Inc. Registration Statement on Form S-3 Filed May 29, 2026 File No. 333-296351 Dear Li Wai Chung: 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 Matthew Crispino at 202-551-3456 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: David A. Bartz