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                                June 14, 2021

       Joseph Visconti
       Chief Executive Officer and President
       Twin Vee PowerCats, Co.
       3101 S. US-1
       Ft. Pierce, Florida 34982

                                                        Re: Twin Vee PowerCats,
Co.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed June 2, 2021
                                                            File No. 333-255134

       Dear Mr. Visconti:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Form S-1 filed June 2, 2021

       Cover Page

   1.                                                   Please tell us the
basis for your disclosure that the gross proceeds of this offering will not
                                                        be less than
$15,000,000 given that the price range is $5 to $6.

       Our Certificate of Incorporation and our bylaws provide that the Court
of Chancery of the State
       of Delaware, page 23

   2.                                                   We note your response
to prior comment 3. Please revise to state that your exclusive
                                                        forum provision does
not apply to suits to enforce a duty or liability created by the
                                                        Securities Act or the
Exchange Act. In that regard, we note the last sentence of Article VII
                                                        of your certificate of
incorporation. It does not appear that your bylaws have an exclusive
 Joseph Visconti
Twin Vee PowerCats, Co.
June 14, 2021
Page 2
         forum provision. Please revise your disclosure accordingly.

Certain Relationships and Related Party Transactions, page 55

3.       We note your disclosure that during the three months ended March 31,
2021 you had
         purchases of $90,417 from a related party, received cash of $24,300
from your affiliate
         companies, paid $15,808 to your affiliate companies, and recorded
management fees of
         $10,500 paid to your shareholder parent company. Please revise to
identify the related or
         affiliated parties, disclose the services or products provided to or
received from such
         related parties and elaborate on the nature of the related party
transactions.
General

4.       We note that you obtained a loan under the Small Business
Administration Paycheck
         Protection Program, pursuant to which the company borrowed $608,224.
Please disclose
         the following: (i) how you intend to use the loan proceeds; and (ii)
whether you expect the
         loan to be forgiven. Please revise your risk factor section to
disclose any associated risks
         with the loan, including, but not limited to the risk that all or
parts of the loan may not be
         forgiven.
        You may contact Charles Eastman at 202-551-3794 or Melissa Gilmore at
202-551-3777
if you have questions regarding comments on the financial statements and
related
matters. Please contact Asia Timmons-Pierce at 202-551-3754 or Jay Ingram at
202-551-3397
with any other questions.



FirstName LastNameJoseph Visconti                               Sincerely,
Comapany NameTwin Vee PowerCats, Co.
                                                                Division of
Corporation Finance
June 14, 2021 Page 2                                            Office of
Manufacturing
FirstName LastName