Correspondence 0001829126-26-006156 from FiEE, Inc. (FIEE)
FiEE, Inc.
Date: June 8, 2026 · CIK: 0001467761 · Accession: 0001829126-26-006156
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296351
Letter
FIEE, INC.
3-33, 2-chome Utajima, Nishiyodogawa District
Osaka, Japan
June 8, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attn: Matthew Crispino
Re: FiEE, Inc.
Registration Statement on Form S-3
Filed May 29, 2026
File No. 333-296351
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, FiEE, Inc., a Delaware corporation (the " Company "), hereby requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above-referenced Registration Statement on Form S-3 (the " Registration Statement "), and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on June 10, 2026, or as soon thereafter as possible.
The Company requests that it be notified of such effectiveness by a telephone call to David A. Bartz of K&L Gates LLP at (615) 780-6743. The Company hereby authorizes Mr. Bartz to orally modify or withdraw this request for acceleration.
FIEE, INC.
By: /s/ Li Wai Chung
Name: Li Wai Chung
Title: Chief Executive Officer and President
cc: David A. Bartz, K&L Gates LLP
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CORRESP 1 filename1.htm FIEE, INC. 3-33, 2-chome Utajima, Nishiyodogawa District Osaka, Japan June 8, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporate Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attn: Matthew Crispino Re: FiEE, Inc. Registration Statement on Form S-3 Filed May 29, 2026 File No. 333-296351 Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, FiEE, Inc., a Delaware corporation (the " Company "), hereby requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above-referenced Registration Statement on Form S-3 (the " Registration Statement "), and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on June 10, 2026, or as soon thereafter as possible. The Company requests that it be notified of such effectiveness by a telephone call to David A. Bartz of K&L Gates LLP at (615) 780-6743. The Company hereby authorizes Mr. Bartz to orally modify or withdraw this request for acceleration. FIEE, INC. By: /s/ Li Wai Chung Name: Li Wai Chung Title: Chief Executive Officer and President cc: David A. Bartz, K&L Gates LLP