# EDGAR Filing Document

**Accession Number:** 0001855509
**File Stem:** 0001731122-26-000328
**Filing Date:** 2026-3
**Character Count:** 2016
**Document Hash:** 28d3a568dbebcb84e346ee4ce6a94978
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001731122-26-000328.hdr.sgml**: 20260403

**ACCESSION NUMBER**: 0001731122-26-000328

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260303

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Twin Vee PowerCats, Co.
- **CENTRAL INDEX KEY:** 0001855509
- **STANDARD INDUSTRIAL CLASSIFICATION:** SHIP & BOAT BUILDING & REPAIRING [3730]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 271417610
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3101 S. FEDERAL HIGHWAY
- **CITY:** FT. PIERCE
- **STATE:** FL
- **ZIP:** 34982
- **BUSINESS PHONE:** 772-429-2525

**MAIL ADDRESS:**
- **STREET 1:** 3101 S. FEDERAL HIGHWAY
- **CITY:** FT. PIERCE
- **STATE:** FL
- **ZIP:** 34982

**Twin Vee PowerCats Co.**

3101 S. US-1

Ft. Pierce, Florida 34982

March 3, 2026

<u>VIA EDGAR</u>

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

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| | |
|:---|:---|
| **Re:** | **Twin Vee Powercats Co. <br> Registration Statement on Form S-3 (File No. 333-293911)** |

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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 4:30 p.m. Eastern Time on Thursday, March 5, 2026, or as soon thereafter as practicable.

Please contact Arthur S. Marcus, Esq. of Sichenzia Ross Ference Carmel LLP at (516) 459-8161, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **TWIN VEE POWERCATS CO.** | **TWIN VEE POWERCATS CO.** |
| By: | /s/ Joseph C. Visconti |
| Name: | Joseph C. Visconti |
| Title: | Chief Executive Officer |

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