FiEE, Inc.

FiEE, Inc. (the “Company”) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “Form 10-K”). The Company has determined that it is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense. The Company experienced delays in compiling and finalizing accounting and financial documentation necessary for the Form 10-K. The Company anticipates submitting the Form 10-K within the extension period

Minim, Inc. (the “Company”) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended September 30, 2024 (the “Q3 2024 Form 10-Q”). The Company has determined that it is unable, without unreasonable effort or expense, to file the Q3 2024 Form 10-Q by the prescribed due date, as the Company has recently experienced unanticipated delays in compiling certain information necessary to prepare a complete filing of the Q3 2024 Form 10-Q in a timely manner. The Company is working diligently to complete the Q3 2024 Form 10-Q as soon as possible. The Company does, however, expect to file such report within five calendar days hereof

Minim, Inc. (the “Company”) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2024 (the “Form 10-Q”). The Company’s previous independent public accountant, B F Borgers CPA PC (“BF Borgers”) was sanctioned by the Securities and Exchange Commission (the “Commission”). As a result, BF Borgers is not currently permitted to appear or practice before the Commission. Therefore, the Company had to engage a new independent public accountant. This change has continued to delay the Company’s ability to file its Form 10-Qs within the prescribed time period

Minim, Inc. (the “Company”) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended March 31, 2024 (the “Form 10-Q”). The Company’s previous independent public accountant, B F Borgers CPA PC (“BF Borgers”) has recently been sanctioned by the Securities and Exchange Commission (the “Commission”). As a result, BF Borgers is not currently permitted to appear or practice before the Commission. Therefore, the Company had to engage a new independent public accountant. This change has delayed the Company’s ability to file its Form 10-Q within the prescribed time period

Minim, Inc. (the “Company”) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the “Form 10-K”). The Company has determined that it is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense. The Company experienced delays in compiling and finalizing accounting and financial documentation necessary for the Form 10-K as a result of the Company’s limited financial resources, which required that the Company consummate a financing transaction in order for the Company’s independent auditors to complete their audit of the Company’s financial statements

Minim, Inc. (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the quarter ended September 30, 2023 (the “Form 10-Q”) by the prescribed time period without unreasonable effort or expense. The Company requires additional time to prepare its financial statements to be filed as part of the Form 10-Q. The Company as described in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on October 6, 2023, engaged BF Borgers CPA PC (“BF Borgers”) and appointed the firm as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 31, 2023. Additionally, the Company, as described in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on November 8, 2023, appointed David Natan as an independent director of the Company and appointed him to the Company’s audit committee of the board of directors allowing the Company to constitute an audit committee of the board of directors. The engagement of BF Borgers and the constitution of the audit committee of the board of directors enabled the company to review and file its prepared financial statements and Quarterly Reports on Form 10-Q for the quarters ending on March 31, 2023 and June 30, 2023. However, the preparation and review for the quarter ending on September 30, 2023 is in progress but not yet been completed at this time. The Company does not currently intend to file the Form 10-Q within the five-day extension period provided under Rule 12b-25 of the Securities Exchange Act of 1934, as amended. Safe Harbor Statement This notice contains certain “forward-looking statements” relating to the Company. All statements, other than statements of historical fact included herein, are “forward-looking statements” including statements regarding the timing, duration and outcome of the Company’s work in connection with completing certain financial statements

Minim, Inc. (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2023 (the “Form 10-Q”) by the prescribed time period without unreasonable effort or expense. The Company requires additional time to prepare its financial statements to be filed as part of the Form 10-Q due primarily to the inability to appoint an audit committee to review the financial statements required to be included in the Form 10-Q and the Company’s Form 10-Q for the quarter ended March 31, 2023. The Company, as described in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on August 1, 2023, appointed Andrew Papanicolau as an independent director of the Company and appointed him to the Company’s audit committee of the board of directors allowing the Company to constitute an audit committee of the board of directors. The Company does not currently intend to file the Form 10-Q within the five-day extension period provided under Rule 12b-25 of the Securities Exchange Act of 1934, as amended. Safe Harbor Statement This notice contains certain “forward-looking statements” relating to the Company. All statements, other than statements of historical fact included herein, are “forward-looking statements” including statements regarding the timing, duration and outcome of the Company’s work in connection with completing certain financial statements. These forward-looking statements are often identified by the use of forward-looking terminology such as “could,” “intends,” expects” or similar expressions and involve known and unknown risks and uncertainties. Although the Company believes that the expectations reflected in these forward-looking statements are reasonable, they do involve assumptions, risks, and uncertainties, and these expectations may prove to be incorrect. Investors should not place undue reliance on these forward-looking statements, which speak only as of the date of this filing

Minim, Inc. (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2023 by the prescribed due date without unreasonable effort or expense because of the circumstances described below. The Company was unable to appoint an audit committee due to unforeseen resignation of board members on April 7, 2023. During this time, we have not been able to find adequate and knowledgeable board members, who meet the criteria of an independent and financial expert, to succeed the previous board members. As such, without an Audit committee or an independent, financial expert, the Company is unable to file its Form 10-Q without the effective oversight of the financial reporting process. Minim, Inc. will not be able to file within the extension period of five days on May 22nd, 2023. The Company anticipates to file the 10-Q soon after the Company appoints a member to the Company’s Board of Directors who is considered and qualifies as a financial expert

Minim, Inc. (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2022 by the prescribed due date without unreasonable effort or expense because of the circumstances described below. As reported in the Company’s Item 4.02 Current Report on Form 8-K filed on August 4, 2022, the Audit Committee of the Company, after consultation with the Company’s management and the Company’s independent accountant, RSM US LLP, concluded that the following financial statements previously filed by the Company with the Securities and Exchange Commission (“Commission”) should no longer be relied upon due to errors in such financial statements relating to the recording and reporting of inventory costing, inventory reserves, and related internal controls (collectively, the “Inventory Costing Errors”): (1) the fiscal year ended December 31, 2021; and (2) the fiscal quarter ended March 31, 2022 (collectively, the “Non-Reliance Periods”). The Company intends to file restated financial statements (the “Restatements”) as of and for the year ended December 31, 2021 in Amendment No. 1 to its Annual Report on Form 10-K/A and for the period ended March 31, 2022 in Amendment No. 1 to its Quarterly Report on Form 10-Q/A (the “Restatement Periods”). The Company expects to file with the SEC the Restatements of the Restatement Periods on or prior to August 22, 2022, which is the first business day following the fifth calendar day after the prescribed due date for the Company’s Quarterly Report on Form 10-Q (the “Quarterly Report”) for the quarter ended June 30, 2022. The Company intends to file the Quarterly Report immediately following the filing of the Restatements. The Company, as a result of the Restatements, has determined that it had a material weakness in its internal control over financial reporting as of December 31, 2021 and will disclose such material weakness in the Form 10-K/A

The Company is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2020 by March 31, 2021, the prescribed due date. The compilation, dissemination and review of the financial information required to be presented in the Form 10-K, along with certain accounting treatment matters relating to the recent acquisition of Minim, Inc., which closed on December 4, 2020, has rendered timely filing of the Form 10-K impractical without undue hardship and expense to the Company. The Company plans to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2020 as soon as practicable. - 3