Change in Certifying Accountants (Form 8-K)

On July 11, 2025, the Audit Committee (the "Audit Committee") of the Board of Directors (the "Board") of FiEE, Inc. f/k/a Minim, Inc. (the "Company"), approved the dismissal of Beckles & Co., Inc. ("Beckles & Co") as the Company's independent registered public accounting firm, effective immediately.

The audit reports of Beckles & Co on the Company's consolidated financial statements as of and for the fiscal year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, nor were the reports qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal year ended December 31, 2024, and during the subsequent interim period through July 11, 2025, there were no "disagreements" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and Beckles & Co on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the satisfaction of Beckles & Co, would have caused Beckles & Co to make reference to the subject matter of the disagreement in connection with its report on the Company's consolidated financial statements for such year.

Beckles & Co's report on the financial statements of the Company for the fiscal year ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, nor were they modified or qualified as to uncertainty, audit scope or accounting principles except that Beckles & Co's reports on the financial statements of the Company for the fiscal year ended December 31, 2024 contained the following paragraph:

"The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company's significant operating losses raise substantial doubt about its ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty."

The Company provided Beckles & Co with a copy of the disclosures contained in this Current Report on Form 8-K and requested that Beckles & Co furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements contained herein. A copy of Beckles & Co's letter, dated July 16, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

On July 11, 2025, the Audit Committee, after a thorough evaluation, approved the selection of UHY LLP ("UHY") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to UHY's completion of its standard client acceptance procedures.

During the Company's fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through July 11, 2025 (prior to the selection of UHY), neither the Company nor anyone on its behalf consulted with UHY with respect to (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the Company's consolidated financial statements, and neither a written report nor oral advice was provided to the Company by UHY that UHY concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (b) any matter that was either the subject of a "disagreement" or a "reportable event" (as those terms are described in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K).