Correspondence 0001731122-26-000101 from Twin Vee PowerCats, Co. (VEEE)
Twin Vee PowerCats, Co.
Date: Jan. 21, 2026 · CIK: 0001855509 · Accession: 0001731122-26-000101
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292661
Letter
ThinkEquity LLC
17 State Street, 41 st Floor
New York, NY 10004
January 21, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F St., NE
Washington, D.C. 20549
Re: Twin Vee PowerCats Co.
Registration Statement on Form S-1 (File No. 333-292661)
Ladies and Gentlemen:
ThinkEquity LLC, as representative of the underwriters of the offering pursuant to the above-referenced Registration Statement, hereby concurs in the request by Twin Vee PowerCats Co. to withdraw its request for an accelerated effective date of the above-referenced Registration Statement to 5:00 p.m. Eastern Time on Wednesday, January 21, 2026.
Very truly yours,
ThinkEquity LLC
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CORRESP 1 filename1.htm ThinkEquity LLC 17 State Street, 41 st Floor New York, NY 10004 January 21, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporate Finance 100 F St., NE Washington, D.C. 20549 Re: Twin Vee PowerCats Co. Registration Statement on Form S-1 (File No. 333-292661) Ladies and Gentlemen: ThinkEquity LLC, as representative of the underwriters of the offering pursuant to the above-referenced Registration Statement, hereby concurs in the request by Twin Vee PowerCats Co. to withdraw its request for an accelerated effective date of the above-referenced Registration Statement to 5:00 p.m. Eastern Time on Wednesday, January 21, 2026. Very truly yours, ThinkEquity LLC By: /s/ Eric Lord Name: Eric Lord Title: Head of Investment Banking