3101 S. US-1
Ft. Pierce, Florida 34982

(772) 429-2525

 

August 22, 2022

 

VIA EDGAR

 

United States Securities and Exchange Commission
Division of Corporation Finance

100 F Street, N.E.
Washington, D.C. 20549

 

  Re: Twin Vee PowerCats Co.
Registration Statement on Form S-3
File No: 333-266858
Request for Acceleration

 

Ladies and Gentlemen:

 

Twin Vee PowerCats Co. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-266858), to become effective on Wednesday, August 24, 2022, at 1:00 p.m., Eastern Time, or as soon thereafter as is practicable.

 

The Registrant hereby authorizes its counsel, Leslie Marlow, Esq. or Patrick J. Egan, Esq. of Blank Rome LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (212) 885-5358 or Mr. Egan at (212) 885-5346 with any questions you may have concerning this request, and please notify either Ms. Marlow or Mr. Egan when this request for acceleration has been granted.

 

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

 

cc: Leslie Marlow, Esq., Blank Rome LLP
Patrick J. Egan, Esq., Blank Rome LLP