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SEC Company Response from FiEE, Inc. (FIEE) (CIK 0001467761) (FIEE) — Jul 19, 2013

FiEE, Inc. (FIEE) (CIK 0001467761)
Date: July 19, 2013 · CIK: 0001467761 · Accession: 0001354488-13-003978

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File numbers found in text: 333-188926

Date
July 19, 2013
Author
/s/ Frank Manning
Form
CORRESP
Company
FiEE, Inc. (FIEE) (CIK 0001467761)

Letter

VIA EDGAR AND FACSIMILE: 703-813-6986 Securities and Exchange Commission Division of Corporation Finance Re: Zoom Telephonics, Inc. File No. 333-188926 Registration Statement on Form S-1

Dear Mr. Sprigel and Mr. Kisner:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Zoom Telephonics, Inc. (the “Registrant”) hereby requests acceleration of the effective date of the Registration Statement on Form S-1, File No. 333-188926, filed by the Registrants with the Securities and Exchange Commission (the “Commission”), as amended, and all exhibits thereto (collectively, the “Registration Statement”). We request that the Registration Statement be declared effective at 4:00 P.M. on July 19, 2013, or as soon thereafter as is practicable.

The Registrant acknowledges that:

●

should the Commission or the staff, acting pursuant to the delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

●

the action of the Commission or staff, acting pursuant to the delegated authority, in declaring the Registration Statement effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

●

we may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (617) 753-0003.

Sincerely,
/s/ Frank Manning

Show Raw Text
CORRESP
1
filename1.htm

    zmtp_corresp.htm

July 19, 2013

VIA EDGAR AND FACSIMILE: 703-813-6986

Larry Sprigel, Esq. and Justin Kisner, Esq.

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549-7010

Re:

Zoom Telephonics, Inc.

File No. 333-188926

Registration Statement on Form S-1

Dear Mr. Sprigel and Mr. Kisner:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Zoom Telephonics, Inc. (the “Registrant”) hereby requests acceleration of the effective date of the Registration Statement on Form S-1, File No. 333-188926, filed by the Registrants with the Securities and Exchange Commission (the “Commission”), as amended, and all exhibits thereto (collectively, the “Registration Statement”). We request that the Registration Statement be declared effective at 4:00 P.M. on July 19, 2013, or as soon thereafter as is practicable.

The Registrant acknowledges that:

●

should the Commission or the staff, acting pursuant to the delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

●

the action of the Commission or staff, acting pursuant to the delegated authority, in declaring the Registration Statement effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

●

we may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (617) 753-0003.

Sincerely,

/s/ Frank Manning

Frank Manning

Chief Executive Officer

Zoom Telephonics, Inc.