Correspondence 0001731122-26-000073 from Twin Vee PowerCats, Co. (VEEE)

Twin Vee PowerCats, Co.
Date: Jan. 16, 2026 · CIK: 0001855509 · Accession: 0001731122-26-000073

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File numbers found in text: 333-292661

Date

January 16, 2026

Author

Chief

Form

CORRESP

Company

Twin Vee PowerCats, Co.

Letter

Re: Twin Vee Powercats Co. Registration Statement on Form S-1 (File No. 333-292661)

Twin Vee PowerCats Co.

3101 S. US-1

Ft. Pierce, Florida 34982

January 16, 2026

VIA EDGAR

United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Wednesday, January 21, 2026 , or as soon thereafter as practicable.

Please contact Arthur S. Marcus, Esq. of Sichenzia Ross Ference Carmel LLP at (516) 459-9161, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Very truly yours,
TWIN VEE POWERCATS
CO.

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CORRESP
 1
 filename1.htm

 Twin Vee PowerCats Co.

 3101 S. US-1

 Ft. Pierce, Florida 34982

 January 16, 2026

 VIA EDGAR

 United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 Re:
 Twin Vee Powercats Co.
Registration Statement on Form S-1 (File No. 333-292661)

 Ladies and Gentlemen:

 Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for
the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Wednesday, January 21, 2026 , or as soon thereafter as practicable.

 Please
contact Arthur S. Marcus, Esq. of Sichenzia Ross Ference Carmel LLP at (516) 459-9161, as soon as the Registration Statement has been
declared effective, or if you have any other questions or concerns regarding this matter.

 Very truly yours,

 TWIN VEE POWERCATS
 CO.

 By:
 /s/
 Joseph C. Visconti

 Name:
 Joseph
 C. Visconti

 Title:
 Chief
 Executive Officer

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