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SEC Company Response from FiEE, Inc. (FIEE) (CIK 0001467761) (FIEE) — Jan 11, 2017

FiEE, Inc. (FIEE) (CIK 0001467761)
Date: Jan. 11, 2017 · CIK: 0001467761 · Accession: 0001654954-17-000171

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File numbers found in text: 333-214980

Date
Jan. 11, 2017
Author
Zoom
Form
CORRESP
Company
FiEE, Inc. (FIEE) (CIK 0001467761)

Letter

Blueprint

Zoom Telephonics, Inc.

99 High Street

Boston, MA 02110

January 11,

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C.

Re:

Zoom Telephonics, Inc. (the “Company”)

Registration Statement on Form S-1

File No. 333-214980

Request for Acceleration

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the Registration Statement on Form S-1 (File No. 333-214980) (the “Registration Statement”) of the Company. The Company respectfully requests that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on January 13, 2017, or as soon as practicable thereafter.

The Company respectfully requests that it be notified of such effectiveness by a telephone call to Robert A. Petitt of Burns & Levinson LLP at (617) 345-3361 and that such effectiveness also be confirmed in writing.

If you have any further questions or comments, or if you require any additional information, please contact the undersigned by telephone at (617) 423-1072 or our attorney, Robert A. Petitt at the number above. Thank you for your assistance.

Very
truly yours,
Zoom
Telephonics, Inc.

Show Raw Text
CORRESP
1
filename1.htm

Blueprint

Zoom Telephonics, Inc.

99 High Street

Boston, MA 02110

January 11,
2017

VIA
EDGAR AND FACSIMILE

United
States Securities and Exchange Commission

Division of
Corporation Finance

100 F.
Street, N.E.

Washington, D.C.
20549

Re:

Zoom
Telephonics, Inc. (the “Company”)

Registration
Statement on Form S-1

File
No. 333-214980

Request for
Acceleration

Ladies
and Gentlemen:

In accordance with Rule 461 under the Securities
Act of 1933, as amended, the Company respectfully requests
acceleration by the Securities and Exchange Commission (the
“Commission”) of the effective date of the
Registration Statement on Form S-1 (File No. 333-214980) (the
“Registration
Statement”) of the
Company. The Company respectfully requests that the Registration
Statement become effective as of 4:30 p.m., Washington, D.C. time,
on January 13, 2017, or as soon as practicable
thereafter.

The
Company respectfully requests that it be notified of such
effectiveness by a telephone call to Robert A. Petitt of Burns
& Levinson LLP at (617) 345-3361 and that such effectiveness
also be confirmed in writing.

If you
have any further questions or comments, or if you require any
additional information, please contact the undersigned by telephone
at (617) 423-1072 or our attorney, Robert A. Petitt at the number
above. Thank you for your assistance.

Very
truly yours,

Zoom
Telephonics, Inc.

By: /s/ Frank B. Manning

Name:
Frank B. Manning

Title:
President, Chief Executive Officer, Chairman of the Board and
acting Chief Financial Officer

cc:

Stephen
D. Brook, Esq., Burns & Levinson LLP