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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

UNDER THE SECURITIES EXCHANGE ACT OF 1934

(Name of Issuer)

(Title of Class of Securities)

(CUSIP Number)

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

Rule 13d-1(b)

Rule 13d-1(c)

Rule 13d-1(d)

X0202 SCHEDULE 13D/A 0000898432-26-000092 0002101596 XXXXXXXX LIVE 1 Common Stock, par value $0.01 per share 04/30/2026 false 0001467761 60365W102 FiEE, Inc. 3-33, 2-chome Utajima Nishiyodogawa District Osaka M0 00000 Elements Corporate Svcs. Ltd. 852-2175-3988 Room 1604, 16/F, OfficePlus @Sheung Wan 93-103 Wing Lok Street Sheung Wan K3 00000 0002101596 Elements Corporate Services Ltd WC K3 0 3196343 0 3196343 3196343 N 38 CO Note to Rows 8, 10 and 11: The above-referenced shares of common stock, $0.01 par value per share (the "Common Stock"), of FiEE, Inc. (the "Issuer") beneficially owned by Elements Corporate Services Limited, a Hong Kong limited company ("Elements"), consist of (i) 76,513 shares of Common Stock issuable upon conversion of 54,652 shares of Series A Convertible Preferred Stock, $0.001 par value per share (the "Series A Convertible Preferred Stock"), which are currently convertible into shares of Common Stock at a ratio of 1.4 shares of Common Stock for each share of Series A Convertible Preferred Stock (the "Ratio") and (ii) 3,119,830 shares of Common Stock. The shares of Series A Convertible Preferred Stock vote on an as-converted basis. Note to Row 13: The percentages reported in this Amendment No. 1 to the Schedule 13D ("Amendment No. 1") are based on 8,405,111 shares of Common Stock deemed outstanding pursuant to Rule 13d-3(d)(1) ("Rule 13d-3(d)(1)") of the Securities and Exchange Act of 1934, as amended (the "Exchange Act"), calculated as the sum of 8,328,598 shares of Common Stock outstanding as of April 27, 2026 according to records of the Issuer, plus 76,513 shares of Common Stock that are issuable upon conversion of the Series A Convertible Preferred Stock beneficially owned by Elements. 0002105788 Wong Man Ching OO F4 0 3196343 0 3196343 3196343 N 38 IN Note to Rows 8, 10 and 11: The above-referenced shares of Common Stock beneficially owned by Wong Man Ching consist of (i) 76,513 shares of Common Stock issuable upon conversion of 54,652 shares of Series A Convertible Preferred Stock, which are currently convertible into shares of Common Stock per the Ratio and (ii) 3,119,830 shares of Common Stock. The shares of Series A Convertible Preferred Stock vote on an as-converted basis. Note to Row 13: The percentages reported in this Amendment No. 1 are based on 8,405,111 shares of Common Stock deemed outstanding pursuant to Rule 13d-3(d)(1), calculated as the sum of8,328,598 shares of Common Stock outstanding as of April 27, 2026 according to records of the Issuer, plus 76,513 shares of Common Stock that are issuable upon conversion of the Series A Convertible Preferred Stock beneficially owned by Wong Man Ching. Common Stock, par value $0.01 per share FiEE, Inc. 3-33, 2-chome Utajima Nishiyodogawa District Osaka M0 00000 This Amendment No. 1 amends and supplements the Schedule 13D filed by Elements and Wong Man Ching (collectively, the "Reporting Persons") on February 12, 2026 (the "Schedule 13D"). This Amendment No. 1 is being filed solely due to an increase in the Issuer's total number of outstanding shares of Common Stock and not as a result of any transactions by the Reporting Persons. Except as specifically provided herein, this Amendment No. 1 does not modify any of the information previously reported in the Schedule 13D. Capitalized terms used but not defined in this Amendment No. 1 shall have the same meanings ascribed to them in the Schedule 13D. See rows (11) and (13) of the cover pages to this Amendment No. 1 for the aggregate number of shares of Common Stock and percentages of the shares of Common Stock beneficially owned by the Reporting Persons. See rows (7) through (10) of the cover pages to this Amendment No. 1 for the number of shares of Common Stock as to which the Reporting Persons have the sole or shared power to vote or direct the vote and sole or shared power to dispose or to direct the disposition. Except as reported on this Amendment No. 1, none of the Reporting Persons has effected any transactions in the Issuer's securities within the past 60 days. Except as otherwise described herein, to the knowledge of the Reporting Persons, only the Reporting Persons have the right to receive or the power to direct the receipt of dividends from, or proceeds from the sale of, the Common Stock reported by this Amendment No. 1. Not applicable. Exhibit A - Joint Filing Agreement, dated May 4, 2026. Elements Corporate Services Ltd /s/ Wong Man Ching Wong Man Ching, Sole Director 05/04/2026 Wong Man Ching /s/ Wong Man Ching Wong Man Ching 05/04/2026