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      <filer>
        <filerCredentials>
          <filerCik>0002103209</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
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      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
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    <issuerInformation>
      <issuerInfo>
        <nameOfIssuer>GigaWatt, Inc.</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <legalStatusOtherDesc/>
          <jurisdictionOrganization>CA</jurisdictionOrganization>
          <dateIncorporation>09-17-2025</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>2386 E Walnut Ave</com:street1>
          <com:city>Fullerton</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>92831</com:zipCode>
        </issuerAddress>
        <issuerWebsite>https://www.gigawattinc.com/</issuerWebsite>
      </issuerInfo>
      <isCoIssuer>N</isCoIssuer>
      <companyName>StartEngine Primary, LLC</companyName>
      <commissionCik>0001725012</commissionCik>
      <commissionFileNumber>008-70060</commissionFileNumber>
    </issuerInformation>
    <offeringInformation>
      <compensationAmount>7 - 13 percent</compensationAmount>
      <financialInterest> One percent (1%) of securities of the total amount of investments raised in the offering, along the same terms as investors.</financialInterest>
      <securityOfferedType>Other</securityOfferedType>
      <securityOfferedOtherDesc>Class B Common Stock</securityOfferedOtherDesc>
      <noOfSecurityOffered>10000</noOfSecurityOffered>
      <price>2.00000</price>
      <priceDeterminationMethod>N/A</priceDeterminationMethod>
      <offeringAmount>20000.00</offeringAmount>
      <overSubscriptionAccepted>Y</overSubscriptionAccepted>
      <overSubscriptionAllocationType>Other</overSubscriptionAllocationType>
      <descOverSubscription>At issuer's discretion, with priority given to StartEngine Owners</descOverSubscription>
      <maximumOfferingAmount>1235000.00</maximumOfferingAmount>
      <deadlineDate>04-23-2026</deadlineDate>
    </offeringInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>21</currentEmployees>
      <totalAssetMostRecentFiscalYear>2559852.00</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>2169710.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>521671.00</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>575133.00</cashEquiPriorFiscalYear>
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      <revenuePriorFiscalYear>9788210.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>5091719.00</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>6836396.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>537.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>4631.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>83037.00</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>45926.00</netIncomePriorFiscalYear>
      <issueJurisdictionSecuritiesOffering>AL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AK</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AZ</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CO</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>DC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>DE</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>FL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>GA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>HI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ID</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>IL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>IN</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>IA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>KS</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>KY</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>LA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ME</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MD</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>MN</issueJurisdictionSecuritiesOffering>
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      <issueJurisdictionSecuritiesOffering>NE</issueJurisdictionSecuritiesOffering>
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      <issueJurisdictionSecuritiesOffering>NH</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NJ</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NM</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NY</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ND</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OH</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OK</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>PA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>PR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>RI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>SC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>SD</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>TN</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>TX</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>UT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>VT</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>VA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WV</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>WY</issueJurisdictionSecuritiesOffering>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>GigaWatt, Inc.</issuer>
        <issuerSignature>Deep G. Patel</issuerSignature>
        <issuerTitle>Founder, CEO, Board Member, Principal Accounting Officer</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Deep G. Patel</personSignature>
          <personTitle>Founder, CEO, Board Member, Principal Accounting Officer</personTitle>
          <signatureDate>01-23-2026</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Harold Y Tan</personSignature>
          <personTitle>Director of IT and Board Member</personTitle>
          <signatureDate>01-23-2026</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
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