<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0001104659-24-111477</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Palm Management (US) LLC -->
          <cik>0001726497</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.001 per share</securitiesClassTitle>
      <dateOfEvent>05/08/2025</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001855509</issuerCIK>
        <issuerCUSIP>90177C200</issuerCUSIP>
        <issuerName>Twin Vee PowerCats Co.</issuerName>
        <address>
          <com:street1>3101 S. US-1</com:street1>
          <com:city>Ft. Pierce</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>34982</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Joshua S. Horowitz</personName>
          <personPhoneNum>203-302-7000</personPhoneNum>
          <personAddress>
            <com:street1>c/o Palm Management (US) LLC</com:street1>
            <com:street2>19 West Elm Street</com:street2>
            <com:city>Greenwich</com:city>
            <com:stateOrCountry>CT</com:stateOrCountry>
            <com:zipCode>06830</com:zipCode>
          </personAddress>
        </notificationInfo>
        <notificationInfo>
          <personName>Jurgita Ashley</personName>
          <personPhoneNum>216-566-5500</personPhoneNum>
          <personAddress>
            <com:street1>Thompson Hine LLP</com:street1>
            <com:street2>3900 Key Center, 127 Public Square</com:street2>
            <com:city>Cleveland</com:city>
            <com:stateOrCountry>OH</com:stateOrCountry>
            <com:zipCode>44114</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0001726497</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Palm Management (US) LLC</reportingPersonName>
        <fundType>AF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>50000.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>50000.00</sharedDispositivePower>
        <aggregateAmountOwned>50000.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>3.4</percentOfClass>
        <typeOfReportingPerson>OO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001726444</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Palm Global Small Cap Master Fund LP</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>E9</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>50000.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>50000.00</sharedDispositivePower>
        <aggregateAmountOwned>50000.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>3.4</percentOfClass>
        <typeOfReportingPerson>PN</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001726523</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Bradley C. Palmer</reportingPersonName>
        <fundType>AF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>50000.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>50000.00</sharedDispositivePower>
        <aggregateAmountOwned>50000.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>3.4</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001612424</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Joshua S. Horowitz</reportingPersonName>
        <fundType>AF</fundType>
        <fundType>PF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>3600.00</soleVotingPower>
        <sharedVotingPower>50000.00</sharedVotingPower>
        <soleDispositivePower>3600.00</soleDispositivePower>
        <sharedDispositivePower>50000.00</sharedDispositivePower>
        <aggregateAmountOwned>53600.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>3.6</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock, par value $0.001 per share</securityTitle>
        <issuerName>Twin Vee PowerCats Co.</issuerName>
        <issuerPrincipalAddress>
          <com:street1>3101 S. US-1</com:street1>
          <com:city>Ft. Pierce</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>34982</com:zipCode>
        </issuerPrincipalAddress>
        <commentText>This Amendment No. 2 to Statement of Beneficial Ownership on Schedule 13D (this "Amendment No. 2") amends the Statement of Beneficial Ownership on Schedule 13D filed by the Reporting Persons on October 25, 2024 (as amended, the "Schedule 13D" or this "Statement"). Capitalized terms used but not defined in this Amendment No. 2 shall have the meanings set forth in the Schedule 13D. Except as amended and supplemented by this Amendment No. 2, the Schedule 13D remains unchanged.

Effective April 7, 2025, the Company effected a reverse stock split of the Common Stock at a ratio of 1-for-10 (the "Reverse Stock Split"). As a result of the Reverse Stock Split, the shares of Common Stock included in this Amendment No. 2 have been adjusted accordingly, as compared to amounts previously reported by the Reporting Persons.</commentText>
      </item1>
      <item5>
        <percentageOfClassSecurities>The Reporting Persons beneficially own in the aggregate 53,600 shares of Common Stock, which represents approximately 3.6% of the Company's outstanding shares of Common Stock.

Palm Global directly holds the number and percentage of shares of Common Stock disclosed as beneficially owned by it in the applicable table set forth on the cover page to this Statement. Mr. Horowitz directly holds the number and percentage of shares of Common Stock disclosed as solely beneficially owned by him in the applicable table set forth on the cover page to this Statement. None of the other Reporting Persons directly holds any of the shares of Common Stock disclosed in this Statement.

Palm Management (US) LLC, as the investment manager of Palm Global, may be deemed to be a beneficial owner of the shares of Common Stock disclosed as directly owned by Palm Global. Due to their positions with Palm Management (US) LLC and Palm Global, each of Mr. Palmer and Mr. Horowitz may be deemed to be a beneficial owner of the shares of Common Stock disclosed as directly owned by Palm Global. Palm Management (US) LLC, Mr. Palmer and Mr. Horowitz expressly disclaim such beneficial ownership except to the extent of their pecuniary interest therein.

Each percentage ownership of Common Stock set forth in this Statement is based on 1,487,299 shares of Common Stock reported by the Company as outstanding as of May 1, 2025 in its Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on May 8, 2025.</percentageOfClassSecurities>
        <numberOfShares>Palm Global beneficially owns, and has the shared power to direct the voting and disposition of, the shares of Common Stock disclosed as beneficially owned by it in the applicable table set forth on the cover page to this Statement. Palm Management (US) LLC, as the investment manager of Palm Global, has the shared power to direct the voting and disposition of the shares of Common Stock held by Palm Global. Due to their positions with Palm Management (US) LLC and Palm Global, each of Mr. Palmer and Mr. Horowitz may be deemed to have the shared power to direct the voting and disposition of the shares of Common Stock held by Palm Global.

Mr. Horowitz has the sole power to direct the voting and disposition of the shares of Common Stock disclosed as solely beneficially owned by him in the applicable table set forth on the cover page to this Statement.</numberOfShares>
        <transactionDesc>On May 8, 2025, in open market transactions, (i) Palm Global sold 31,860 shares of Common Stock at a weighted average price of $6.92 per share and (ii) Mr. Horowitz sold 2,346 shares of Common Stock at a weighted average price of $6.73 per share. The Reporting Persons did not effect any other transactions in the Company's securities in the last 60 days.</transactionDesc>
        <date5PercentOwnership>May 8, 2025</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>Pursuant to Rule 13d-1(k) promulgated under the Securities Exchange Act of 1934, as amended, the Reporting Persons have entered into an agreement with respect to the joint filing of this Statement, which agreement is set forth on the signature page to this Statement.</contractDescription>
      </item6>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Palm Management (US) LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Joshua S. Horowitz</signature>
          <title>Joshua S. Horowitz, Director</title>
          <date>05/08/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Palm Global Small Cap Master Fund LP</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Joshua S. Horowitz</signature>
          <title>Joshua S. Horowitz, Director of Palm Management (US) LLC, the investment manager of Palm Global Small Cap Master Fund LP</title>
          <date>05/08/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Bradley C. Palmer</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Bradley C. Palmer</signature>
          <title>Bradley C. Palmer</title>
          <date>05/08/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Joshua S. Horowitz</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Joshua S. Horowitz</signature>
          <title>Joshua S. Horowitz</title>
          <date>05/08/2025</date>
        </signatureDetails>
      </signaturePerson>
      <commentText>In accordance with Rule 13d-1(k)(1)(iii) under the Securities Exchange Act of 1934, as amended, the persons named on the signature page of this filing agree to the joint filing on behalf of each of them of this Statement on Schedule 13D with respect to the Common Stock of the Company.</commentText>
    </signatureInfo>
  </formData>
</edgarSubmission>
