0001855509 EX-FILING FEES 0001855509 2026-01-09 2026-01-09 0001855509 1 2026-01-09 2026-01-09 0001855509 2 2026-01-09 2026-01-09 0001855509 3 2026-01-09 2026-01-09 0001855509 4 2026-01-09 2026-01-09 0001855509 5 2026-01-09 2026-01-09 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

N/A

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Twin Vee PowerCats Co.

(Exact Name of Registrant as Specified in its Charter)

Table 1 – Newly Registered Securities

Security Type |  | Security Class Title |  | Fee Calculation Rule |  | Amount Registered(1) |  | Proposed Maximum Offering Price per Unit |  | Maximum Aggregate Offering Price(2) |  | Fee Rate |  | Amount of Registration Fee
Equity |  | Common stock, par value $0.001 per share ("Common Stock") |  | Rule 457(o) |  |  |  |  |  |  |  |  |  | $ | 20,125,000 | (3) |  | $ | 0.0001381 |  |  | $ | 2,779.26 |
Equity |  | Pre-Funded Warrants to purchase Common Stock |  | Other |  |  |  |  |  |  |  |  |  |  | 0.00 | (4) |  |  | 0.0001381 |  |  |  | 0.00 |
Equity |  | Common Stock underlying the Pre-Funded Warrants |  | Rule 457(o) |  |  |  |  |  |  |  |  |  |  | 0.00 | (3) |  |  | 0.0001381 |  |  |  | 0.00 |
Equity |  | Representative's Warrants (5) |  | Other |  |  |  |  |  |  |  |  |  |  | 0.00 | (4) |  |  | 0.0001381 |  |  |  | 0.00 |
Equity |  | Common Stock underlying the Representative's Warrants |  | Rule 457(o) |  |  |  |  |  |  |  |  |  |  | 1,257,813 |  |  |  | 0.0001381 |  |  |  | 173.70 |
|  |  |  |  |  |  |  |  |  |  | Total Offering Amounts |  |  | $ | 21,382,813 |  |  |  |  |  |  | $ | 2,952.97 |
|  |  |  |  |  |  |  |  |  |  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  | 0.00 |
|  |  |  |  |  |  |  |  |  |  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  |  | 0.00 |
|  |  |  |  |  |  |  |  |  |  | Net Fee Due |  |  |  |  |  |  |  |  |  |  | $ | 2,952.97 |

(1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock that become issuable in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant’s receipt of consideration that results in an increase in the number of the outstanding shares of the Registrant’s common stock.
(2) | Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(3) | The proposed maximum aggregate offering price of the Common Stock to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any Pre-Funded Warrants issued in the offering, and the proposed maximum aggregate offering price of the Pre-Funded Warrants to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any Common Stock issued in the offering. Accordingly, the proposed maximum aggregate offering price of the Common Stock and Pre-Funded Warrants (including the shares of Common Stock issuable upon exercise of the Pre-Funded Warrants), if any, is $17,500,000, as may be increased by $2,625,000 if the underwriter exercised its over-allotment option.
(4) | No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.
(5) | The representative of the underwriters in the offering will receive warrants equal to 5% of the Common Stock and Pre-Funded Warrants sold in the offering. Such Representative’s Warrants shall be exercisable at a price equal to 125% of the offering price for the Common Stock.