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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on May 17, 2022 </B></P>

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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration No.&nbsp;333- </B>&nbsp;</P>

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<P STYLE="font: normal 14pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES </B>&nbsp;</P>

<P STYLE="font: normal 14pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION
</B></P>

<P STYLE="font: normal 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549 </B></P>

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<P STYLE="font: normal 18pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8 </B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT </B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>UNDER </I></B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933
</I></B>&nbsp;</P>

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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: normal 24pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>TWIN VEE POWERCATS CO.</B></P>

<P STYLE="font: normal 24pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><I>(Exact name of registrant as specified
in its charter) </I></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><I>&nbsp;</I>&nbsp;</P>

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<TD STYLE="vertical-align: top; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;<B>Delaware</B></FONT></TD>
<TD STYLE="vertical-align: bottom; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: top; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>27-1417610</B></FONT></TD></TR>
<TR STYLE="font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="vertical-align: top; padding: 0; text-align: center; font: normal 10pt Times New Roman, Times, Serif"><I>(State or other jurisdiction of</I> <I>&nbsp;</I> <BR> <I>incorporation or organization)</I></TD>
<TD STYLE="vertical-align: bottom; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: top; padding: 0; text-align: center; font: normal 10pt Times New Roman, Times, Serif"><I>(I.R.S. Employer</I> <I>&nbsp;</I> <I><BR> Identification Number)</I></TD></TR>
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<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>&nbsp;&nbsp;</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>3101 S. US-1</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Ft. Pierce, Florida 34982</B><BR>
<B>(772) 429-2525</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><I>(Address, including ZIP code,
and telephone number, including</I></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><I>area code, of registrant&rsquo;s principal
executive office)</I></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: center"><B>TWIN VEE POWERCATS
CO. AMENDED AND RESTATED 2021 STOCK INCENTIVE PLAN</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><I>(Full title of
the Plan) </I></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><I>&nbsp;</I></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Joseph C. Visconti</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>President and Chief Executive
Officer</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Twin Vee PowerCats Co.</B><BR>
<B>3101 S. US-1</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Ft. Pierce, Florida 34982</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(772) 429-2525</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><I>(Name, address of and telephone number,
including area code, of agent for service) </I></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><I>&nbsp;</I> </P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><I></I></P>



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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>Copies to: </I></B></P>

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<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Leslie Marlow, Esq.</B></FONT><BR> <FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Hank Gracin, Esq.</B></FONT><BR> <FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Patrick J. Egan, Esq.</B></FONT><BR> <FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: black"><B>Blank Rome LLP</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: black"><B>1271 Avenue of the Americas</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: black"><B>New York, New York 10020</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="padding: 0; text-align: center; font: normal 10pt Times New Roman, Times, Serif"><B>(212) 885-5000</B> <BR><B> </B> <I>(Name, address and telephone number)</I>&nbsp;</TD></TR>
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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>

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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a&nbsp;non-accelerated&nbsp;filer, a smaller reporting company,
or an emerging growth company.&nbsp;See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo;
&ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in&nbsp;Rule&nbsp;12b-2&nbsp;of the Exchange
Act.</P>

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<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Segoe UI Symbol,sans-serif">&#9744;</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Accelerated&nbsp;filer</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Segoe UI Symbol,sans-serif">&#9744;</FONT></TD></TR>
<TR STYLE="font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD COLSPAN="2" STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD COLSPAN="2" STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD COLSPAN="2" STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Non-accelerated filer</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Segoe UI Symbol,sans-serif">&#9746;</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Segoe UI Symbol,sans-serif">&#9746;</FONT></TD></TR>
<TR STYLE="font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD COLSPAN="2" STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD COLSPAN="2" STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD COLSPAN="2" STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Emerging&nbsp;growth&nbsp;company</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: left; text-indent: 0"><FONT STYLE="font: 10pt Segoe UI Symbol,sans-serif">&#9746;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised
financial accounting standards provided pursuant to Section&nbsp;13(a) of the Exchange Act.&nbsp; &#9744;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>EXPLANATORY NOTE </B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 28.95pt">Pursuant to General
Instruction E of Form S-8, Twin Vee PowerCats Co. (the &ldquo;Registrant&rdquo; or the &ldquo;Company&rdquo;), is filing this Registration
Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) for the purpose of registering an additional 315,000 shares of
the Registrant&rsquo;s common stock, par value $0.001 per share (the &ldquo;Common Stock&rdquo;), that may be issued pursuant to
the Registrant&rsquo;s Amended and Restated 2021 Stock Incentive Plan (the &ldquo;Plan&rdquo;) pursuant to an &ldquo;evergreen&rdquo;
provision contained therein, as follows: 315,000 shares of Common Stock, which equals 4.5% of the total number of shares of Common
Stock outstanding on December 31, 2021, were automatically added to the shares authorized for issuance under the Plan on January
1, 2022. These additional shares of Common Stock are securities of the same class as other securities for which the registration
statement on Form&nbsp;S-8 has been previously filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;),
which is described below.&nbsp;As disclosed above, these additional shares of Common Stock have become reserved for issuance as
a result of the operation of the &ldquo;evergreen&rdquo; provision in the Plan, which provides that the total number of shares
subject to such plans will be increased each year on January 1; provided, however that the Registrant&rsquo;s Board of Directors
may act prior to January 1 of a given calendar year to provide that the increase for such year will be a lesser number of shares
of Common Stock.</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 28.95pt">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 28.95pt">The Registrant&rsquo;s
Form S-8 Registration Statement filed with the Commission on July 23, 2021 (File No.&nbsp;333-258129), which relates to the Plan,
is incorporated herein by reference and made a part hereof.</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 28.95pt">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0pt; text-align: center; text-indent: 0pt"><B>PART I </B></P>

<P STYLE="text-indent: 0pt; font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0pt; text-align: center">&nbsp;</P>

<P STYLE="text-indent: 0pt; font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>INFORMATION REQUIRED IN SECTION 10(a)
PROSPECTUS </B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24.5pt">In accordance with
the instructional note to Part&nbsp;I of Form S-8 as promulgated by the Commission, the information specified by Part&nbsp;I of
Form S-8 has been omitted from this Registration Statement. The documents containing the information specified in Part 1 will be
delivered to the participants in the Plan covered by this Registration Statement as required by Rule 428(b)(1) under the Securities
Act of 1933, as amended.</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART II </B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT </B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item&nbsp;3. Incorporation of Documents
by Reference. </B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24.5pt">The following documents
previously filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

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<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 45pt; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="width: 18pt; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9679;</FONT></TD>
<TD STYLE="text-align: justify; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Our
Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2021 (Commission File No. 001-40623) filed with the Commission
on&nbsp;<FONT STYLE="text-underline-style: none; color: windowtext">March 31, 2022</FONT>;</FONT></TD></TR>
</TABLE>


<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify; text-indent: -18pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: normal 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 45pt; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 18pt; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&#9679;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Our
                                                                                                                                                                                                                                                                                          Quarterly
                                                                                                                                                                                                                                                                                          Report
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          Form
                                                                                                                                                                                                                                                                                          10-Q
                                                                                                                                                                                                                                                                                          for
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          fiscal
                                                                                                                                                                                                                                                                                          quarter
                                                                                                                                                                                                                                                                                          ended
                                                                                                                                                                                                                                                                                          March
                                                                                                                                                                                                                                                                                          31,
                                                                                                                                                                                                                                                                                          2022
                                                                                                                                                                                                                                                                                          (Commission
                                                                                                                                                                                                                                                                                          File
                                                                                                                                                                                                                                                                                          No.
                                                                                                                                                                                                                                                                                          001-40623)
                                                                                                                                                                                                                                                                                          filed
                                                                                                                                                                                                                                                                                          with
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          Commission
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          May
                                                                                                                                                                                                                                                                                          12,
                                                                                                                                                                                                                                                                                          2022;
                                                                                                                                                                                                                                                                                          </FONT></TD></TR></TABLE>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify; text-indent: -18pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: normal 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 45pt; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 18pt; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
                                                                                                                                                                                                                                                                                          description
                                                                                                                                                                                                                                                                                          of
                                                                                                                                                                                                                                                                                          our
                                                                                                                                                                                                                                                                                          Common
                                                                                                                                                                                                                                                                                          Stock
                                                                                                                                                                                                                                                                                          set
                                                                                                                                                                                                                                                                                          forth
                                                                                                                                                                                                                                                                                          in:
                                                                                                                                                                                                                                                                                          (i)
                                                                                                                                                                                                                                                                                          our
                                                                                                                                                                                                                                                                                          registration
                                                                                                                                                                                                                                                                                          statement
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          Form
                                                                                                                                                                                                                                                                                          8-A
                                                                                                                                                                                                                                                                                          (Commission
                                                                                                                                                                                                                                                                                          File
                                                                                                                                                                                                                                                                                          No.
                                                                                                                                                                                                                                                                                          001-40623)
                                                                                                                                                                                                                                                                                          filed
                                                                                                                                                                                                                                                                                          with
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          SEC
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          July
                                                                                                                                                                                                                                                                                          16,
                                                                                                                                                                                                                                                                                          2021,
                                                                                                                                                                                                                                                                                          including
                                                                                                                                                                                                                                                                                          any
                                                                                                                                                                                                                                                                                          amendments
                                                                                                                                                                                                                                                                                          thereto
                                                                                                                                                                                                                                                                                          or
                                                                                                                                                                                                                                                                                          reports
                                                                                                                                                                                                                                                                                          filed
                                                                                                                                                                                                                                                                                          for
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          purposes
                                                                                                                                                                                                                                                                                          of
                                                                                                                                                                                                                                                                                          updating
                                                                                                                                                                                                                                                                                          this
                                                                                                                                                                                                                                                                                          description,
                                                                                                                                                                                                                                                                                          and
                                                                                                                                                                                                                                                                                          (ii)
                                                                                                                                                                                                                                                                                          Exhibit
                                                                                                                                                                                                                                                                                          4.3
                                                                                                                                                                                                                                                                                          to
                                                                                                                                                                                                                                                                                          our
                                                                                                                                                                                                                                                                                          Annual
                                                                                                                                                                                                                                                                                          Report
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          Form
                                                                                                                                                                                                                                                                                          10-K
                                                                                                                                                                                                                                                                                          for
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          fiscal
                                                                                                                                                                                                                                                                                          year
                                                                                                                                                                                                                                                                                          ended
                                                                                                                                                                                                                                                                                          December
                                                                                                                                                                                                                                                                                          31,
                                                                                                                                                                                                                                                                                          2021
                                                                                                                                                                                                                                                                                          (Commission
                                                                                                                                                                                                                                                                                          File
                                                                                                                                                                                                                                                                                          No.
                                                                                                                                                                                                                                                                                          001-40623)
                                                                                                                                                                                                                                                                                          filed
                                                                                                                                                                                                                                                                                          with
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          Commission
                                                                                                                                                                                                                                                                                          on&nbsp;March
                                                                                                                                                                                                                                                                                          31,
                                                                                                                                                                                                                                                                                          2022;
                                                                                                                                                                                                                                                                                          and</FONT></TD></TR></TABLE>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify; text-indent: -18pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: normal 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 45pt; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="width: 18pt; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&#9679;</TD>
<TD STYLE="text-align: justify; padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">All
other reports and documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange
Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate
to such items) on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this
Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining
unsold, shall be deemed to be incorporated by reference herein and to be a part of this Registration Statement from the date of
the filing of such reports and documents. Any statement contained in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement
contained herein or in any subsequently filed document that also is deemed to be incorporated by reference herein modifies or
supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this Registration Statement.</FONT></TD></TR>
</TABLE>



<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify; text-indent: -18pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify; text-indent: -18pt"></P>

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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify; text-indent: -18pt">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Any statement contained
herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed
to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in
any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute
a part of this Registration Statement.</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>Item&nbsp;5. Interests of Named Experts and Counsel. </B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0">Not applicable.</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>Item 8. Exhibits.</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: normal 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 6%; border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Exhibit</B></FONT></TD>
<TD STYLE="width: 1%; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="width: 93%; border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Description</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.1</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: justify; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><A
HREF="http://www.sec.gov/Archives/edgar/data/1855509/000173112221000553/e2601_ex3-1.htm"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-underline-style: none">Certificate
of Incorporation of Twin Vee PowerCats Co. (Incorporated by reference to Exhibit 3.6 to the Registrant&rsquo;s Registration Statement
on Form S-1, filed on April 8, 2021 (File No. 333-255134))</FONT></A></TD></TR>
<TR STYLE="vertical-align: top; background-color: white; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.2</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: justify; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;<FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-underline-style: none"><A
HREF="http://www.sec.gov/Archives/edgar/data/1855509/000173112221000553/e2601_ex3-2.htm">Bylaws of Twin Vee PowerCats Co. (Incorporated
by reference to Exhibit 3.7 to the Registrant&rsquo;s Registration Statement on Form S-1, filed on April 8, 2021 (File No. 333-255134))</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.1*</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: justify; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-underline-style: none; color: windowtext">
<A HREF="e3782_ex5-1.htm">Opinion of Blank Rome LLP regarding Legality of Shares</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: white; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">23.1*</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: justify; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-underline-style: none; color: windowtext"><A HREF="e3782_ex23-1.htm">Consent of Grassi &amp; Co. CPAs, P.C., Independent Registered Public Accounting Firm</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">23.2*</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: justify; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-underline-style: none; color: windowtext"><A HREF="e3782_ex5-1.htm">Consent of Blank Rome LLP (contained in Exhibit 5.1)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: white; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">24.1</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: justify; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><A HREF="#a_001"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-underline-style: none">Power of Attorney (contained on signature page hereto)</FONT></A></TD></TR>
<TR STYLE="vertical-align: top; background-color: white; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">99.1</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: justify; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-underline-style: none"><A HREF="http://www.sec.gov/Archives/edgar/data/1855509/000173112221000989/e2785_ex10-2.htm">Twin Vee PowerCats Co. Amended and Restated 2021 Stock Incentive Stock Plan (Incorporated by reference to Exhibit 10.2 to the Registrant&rsquo;s Registration Statement on Form S-1, filed on June 2, 2021 (File No. 333-255134)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: white; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">99.2</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: justify; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-underline-style: none; color: windowtext"><A HREF="http://www.sec.gov/Archives/edgar/data/1855509/000173112221000989/e2785_ex10-2.htm#www.sec.gov/Archives/edgar/data/1855509/000173112221000989/e2785_ex10-2.htm">Form of Stock Option Grant Notice, Option Agreement (Incentive Stock Option or Nonstatutory Stock Option) and Notice of Exercise under the Amended and Restated 2021 Stock Incentive Plan (Incorporated by reference to Exhibit 10.2 to the Registrant&rsquo;s Registration Statement on Form S-1, filed on June 2, 2021 (File No. 333-255134)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: white; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">107</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: justify; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="e3782_ex107.htm">Filing Fee Table</A></FONT></TD></TR>
</TABLE>


<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0">______________________</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0">* Filed herewith.</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>




<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Pursuant to the requirements
of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in Ft. Pierce, Florida, on the 17th<SUP>&nbsp;</SUP>day of May, 2022.</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: normal 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0">&nbsp;</TD>
<TD COLSPAN="2" STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>TWIN VEE POWERCATS CO.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0">&nbsp;</TD>
<TD COLSPAN="2" STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 50%; padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0">&nbsp;</TD>
<TD STYLE="width: 7%; padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:</FONT></TD>
<TD STYLE="width: 43%; border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Joseph C. Visconti&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0">&nbsp;</TD>
<TD STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Name:</FONT></TD>
<TD STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Joseph C. Visconti</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0">&nbsp;</TD>
<TD STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Title:</FONT></TD>
<TD STYLE="padding: 0; font: normal 10pt/107% Times New Roman, Times, Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">President and Chief Executive Officer</FONT></TD></TR>
</TABLE>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0 5.15pt 0 4.7pt; text-align: center"><B><A NAME="a_001"></A>POWER OF ATTORNEY AND
SIGNATURES</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0 5.15pt 0 4.7pt; text-align: center"><B></B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">KNOW ALL BY THESE PRESENT, that each
individual whose signature appears below hereby constitutes and appoints Joseph C. Visconti as such person&rsquo;s true and lawful
attorney-in-fact and agent with full power of substitution and resubstitution, for such person in such person&rsquo;s name, place
and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration
Statement on Form S-8, and to file the same, with all exhibits thereto, and all documents in connection therewith, with the Securities
and Exchange Commission granting unto each said attorney-in-fact and agent full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as such
person might or could do in person, hereby ratifying and confirming all that any said attorney-in-fact and agent, or any substitute
or substitutes of any of them, may lawfully do or cause to be done by virtue hereof</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the date indicated.</P>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: normal 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 25%; border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Signature</FONT></TD>
<TD STYLE="width: 6%; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="width: 44%; border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Title</FONT></TD>
<TD STYLE="width: 1%; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="width: 24%; border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: center; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: center; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Joseph C. Visconti</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Executive Officer and President, Chairman of the Board</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Joseph C. Visconti</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal Executive Officer)</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: center; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">May 17, 2022</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Carrie Gunnerson</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">Chief Financial Officer<BR>
(Principal Financial Officer and</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Carrie Gunnerson</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Principal Accounting Officer)</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: center; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">May 17, 2022</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Preston Yarborough</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Vice President and Director</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Preston Yarborough</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: center; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">May 17, 2022</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ James Melvin</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">James Melvin</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: center; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">May 17, 2022</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Neil Ross</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Neil Ross</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: center; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">May 17, 2022</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Steven A. Shallcross</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">May 17, 2022</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Steven A. Shallcross</FONT></TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="text-align: center; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: normal 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: normal 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 25%; border-bottom: black 1pt solid; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Bard Rockenbach</FONT></TD>
    <TD STYLE="width: 6%; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="width: 44%; font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0; width: 1%">&nbsp;</TD>
    <TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center; width: 24%">May 17, 2022</TD></TR>
<TR STYLE="vertical-align: bottom; font: normal 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Bard Rockenbach</FONT></TD>
    <TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="font: normal 10pt/107% Times New Roman, Times, Serif; padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; font: normal 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&nbsp;&nbsp;</P>




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[{"type": "S-8", "sequence": "1", "filename": "e3782_s-8.htm", "description": "FORM S-8", "secsgml_size_bytes": 89864}]
{"company-data": {"conformed-name": "Twin Vee PowerCats, Co.", "cik": "0001855509", "assigned-sic": "3730", "irs-number": "271417610", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-265016", "film-number": "22935193"}, "business-address": {"street1": "3101 S. FEDERAL HIGHWAY", "city": "FT. PIERCE", "state": "FL", "zip": "34982", "phone": "772-429-2525"}, "mail-address": {"street1": "3101 S. FEDERAL HIGHWAY", "city": "FT. PIERCE", "state": "FL", "zip": "34982"}}
As filed with the Securities and Exchange
Commission on May 17, 2022
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
TWIN VEE POWERCATS CO.
(Exact name of registrant as specified
in its charter)
Delaware
27-1417610
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification Number)
3101 S. US-1
Ft. Pierce, Florida 34982
(772) 429-2525
(Address, including ZIP code,
and telephone number, including
area code, of registrant's principal
executive office)
TWIN VEE POWERCATS
CO. AMENDED AND RESTATED 2021 STOCK INCENTIVE PLAN
(Full title of
the Plan)
Joseph C. Visconti
President and Chief Executive
Officer
Twin Vee PowerCats Co.
3101 S. US-1
Ft. Pierce, Florida 34982
(772) 429-2525
(Name, address of and telephone number,
including area code, of agent for service)
Copies to:
Leslie Marlow, Esq.
Hank Gracin, Esq.
Patrick J. Egan, Esq.
Blank Rome LLP
1271 Avenue of the Americas
New York, New York 10020
(212) 885-5000
(Name, address and telephone number)
Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company,
or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
"smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange
Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☒
Smaller reporting company
☒
Emerging growth company
☒
If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised
financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ☐
EXPLANATORY NOTE
Pursuant to General
Instruction E of Form S-8, Twin Vee PowerCats Co. (the "Registrant" or the "Company"), is filing this Registration
Statement on Form S-8 (the "Registration Statement") for the purpose of registering an additional 315,000 shares of
the Registrant's common stock, par value $0.001 per share (the "Common Stock"), that may be issued pursuant to
the Registrant's Amended and Restated 2021 Stock Incentive Plan (the "Plan") pursuant to an "evergreen"
provision contained therein, as follows: 315,000 shares of Common Stock, which equals 4.5% of the total number of shares of Common
Stock outstanding on December 31, 2021, were automatically added to the shares authorized for issuance under the Plan on January
1, 2022. These additional shares of Common Stock are securities of the same class as other securities for which the registration
statement on Form S-8 has been previously filed with the Securities and Exchange Commission (the "Commission"),
which is described below. As disclosed above, these additional shares of Common Stock have become reserved for issuance as
a result of the operation of the "evergreen" provision in the Plan, which provides that the total number of shares
subject to such plans will be increased each year on January 1; provided, however that the Registrant's Board of Directors
may act prior to January 1 of a given calendar year to provide that the increase for such year will be a lesser number of shares
of Common Stock.
The Registrant's
Form S-8 Registration Statement filed with the Commission on July 23, 2021 (File No. 333-258129), which relates to the Plan,
is incorporated herein by reference and made a part hereof.
PART I
INFORMATION REQUIRED IN SECTION 10(a)
PROSPECTUS
In accordance with
the instructional note to Part I of Form S-8 as promulgated by the Commission, the information specified by Part I of
Form S-8 has been omitted from this Registration Statement. The documents containing the information specified in Part 1 will be
delivered to the participants in the Plan covered by this Registration Statement as required by Rule 428(b)(1) under the Securities
Act of 1933, as amended.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3. Incorporation of Documents
by Reference.
The following documents
previously filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:
●
Our
Annual Report on Form 10-K for the fiscal year ended December 31, 2021 (Commission File No. 001-40623) filed with the Commission
on
March 31, 2022
;
●
Our
                                                                                                                                                                                                                                                                                          Quarterly
                                                                                                                                                                                                                                                                                          Report
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          Form
                                                                                                                                                                                                                                                                                          10-Q
                                                                                                                                                                                                                                                                                          for
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          fiscal
                                                                                                                                                                                                                                                                                          quarter
                                                                                                                                                                                                                                                                                          ended
                                                                                                                                                                                                                                                                                          March
                                                                                                                                                                                                                                                                                          31,
                                                                                                                                                                                                                                                                                          2022
                                                                                                                                                                                                                                                                                          (Commission
                                                                                                                                                                                                                                                                                          File
                                                                                                                                                                                                                                                                                          No.
                                                                                                                                                                                                                                                                                          001-40623)
                                                                                                                                                                                                                                                                                          filed
                                                                                                                                                                                                                                                                                          with
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          Commission
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          May
                                                                                                                                                                                                                                                                                          12,
                                                                                                                                                                                                                                                                                          2022;
●
The
                                                                                                                                                                                                                                                                                          description
                                                                                                                                                                                                                                                                                          of
                                                                                                                                                                                                                                                                                          our
                                                                                                                                                                                                                                                                                          Common
                                                                                                                                                                                                                                                                                          Stock
                                                                                                                                                                                                                                                                                          set
                                                                                                                                                                                                                                                                                          forth
                                                                                                                                                                                                                                                                                          in:
                                                                                                                                                                                                                                                                                          (i)
                                                                                                                                                                                                                                                                                          our
                                                                                                                                                                                                                                                                                          registration
                                                                                                                                                                                                                                                                                          statement
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          Form
                                                                                                                                                                                                                                                                                          8-A
                                                                                                                                                                                                                                                                                          (Commission
                                                                                                                                                                                                                                                                                          File
                                                                                                                                                                                                                                                                                          No.
                                                                                                                                                                                                                                                                                          001-40623)
                                                                                                                                                                                                                                                                                          filed
                                                                                                                                                                                                                                                                                          with
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          SEC
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          July
                                                                                                                                                                                                                                                                                          16,
                                                                                                                                                                                                                                                                                          2021,
                                                                                                                                                                                                                                                                                          including
                                                                                                                                                                                                                                                                                          any
                                                                                                                                                                                                                                                                                          amendments
                                                                                                                                                                                                                                                                                          thereto
                                                                                                                                                                                                                                                                                          or
                                                                                                                                                                                                                                                                                          reports
                                                                                                                                                                                                                                                                                          filed
                                                                                                                                                                                                                                                                                          for
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          purposes
                                                                                                                                                                                                                                                                                          of
                                                                                                                                                                                                                                                                                          updating
                                                                                                                                                                                                                                                                                          this
                                                                                                                                                                                                                                                                                          description,
                                                                                                                                                                                                                                                                                          and
                                                                                                                                                                                                                                                                                          (ii)
                                                                                                                                                                                                                                                                                          Exhibit
                                                                                                                                                                                                                                                                                          4.3
                                                                                                                                                                                                                                                                                          to
                                                                                                                                                                                                                                                                                          our
                                                                                                                                                                                                                                                                                          Annual
                                                                                                                                                                                                                                                                                          Report
                                                                                                                                                                                                                                                                                          on
                                                                                                                                                                                                                                                                                          Form
                                                                                                                                                                                                                                                                                          10-K
                                                                                                                                                                                                                                                                                          for
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          fiscal
                                                                                                                                                                                                                                                                                          year
                                                                                                                                                                                                                                                                                          ended
                                                                                                                                                                                                                                                                                          December
                                                                                                                                                                                                                                                                                          31,
                                                                                                                                                                                                                                                                                          2021
                                                                                                                                                                                                                                                                                          (Commission
                                                                                                                                                                                                                                                                                          File
                                                                                                                                                                                                                                                                                          No.
                                                                                                                                                                                                                                                                                          001-40623)
                                                                                                                                                                                                                                                                                          filed
                                                                                                                                                                                                                                                                                          with
                                                                                                                                                                                                                                                                                          the
                                                                                                                                                                                                                                                                                          Commission
                                                                                                                                                                                                                                                                                          on March
                                                                                                                                                                                                                                                                                          31,
                                                                                                                                                                                                                                                                                          2022;
                                                                                                                                                                                                                                                                                          and
●
All
other reports and documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange
Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate
to such items) on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this
Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining
unsold, shall be deemed to be incorporated by reference herein and to be a part of this Registration Statement from the date of
the filing of such reports and documents. Any statement contained in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement
contained herein or in any subsequently filed document that also is deemed to be incorporated by reference herein modifies or
supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this Registration Statement.
Any statement contained
herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed
to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in
any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute
a part of this Registration Statement.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 8. Exhibits.
Exhibit
Description
3.1
Certificate
of Incorporation of Twin Vee PowerCats Co. (Incorporated by reference to Exhibit 3.6 to the Registrant's Registration Statement
on Form S-1, filed on April 8, 2021 (File No. 333-255134))
3.2
Bylaws of Twin Vee PowerCats Co. (Incorporated
by reference to Exhibit 3.7 to the Registrant's Registration Statement on Form S-1, filed on April 8, 2021 (File No. 333-255134))
5.1*
Opinion of Blank Rome LLP regarding Legality of Shares
23.1*
Consent of Grassi & Co. CPAs, P.C., Independent Registered Public Accounting Firm
23.2*
Consent of Blank Rome LLP (contained in Exhibit 5.1)
24.1
Power of Attorney (contained on signature page hereto)
99.1
Twin Vee PowerCats Co. Amended and Restated 2021 Stock Incentive Stock Plan (Incorporated by reference to Exhibit 10.2 to the Registrant's Registration Statement on Form S-1, filed on June 2, 2021 (File No. 333-255134)
99.2
Form of Stock Option Grant Notice, Option Agreement (Incentive Stock Option or Nonstatutory Stock Option) and Notice of Exercise under the Amended and Restated 2021 Stock Incentive Plan (Incorporated by reference to Exhibit 10.2 to the Registrant's Registration Statement on Form S-1, filed on June 2, 2021 (File No. 333-255134)
107
Filing Fee Table
______________________
* Filed herewith.
Pursuant to the requirements
of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in Ft. Pierce, Florida, on the 17th
day of May, 2022.
TWIN VEE POWERCATS CO.
By:
/s/ Joseph C. Visconti
Name:
Joseph C. Visconti
Title:
President and Chief Executive Officer
POWER OF ATTORNEY AND
SIGNATURES
KNOW ALL BY THESE PRESENT, that each
individual whose signature appears below hereby constitutes and appoints Joseph C. Visconti as such person's true and lawful
attorney-in-fact and agent with full power of substitution and resubstitution, for such person in such person's name, place
and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration
Statement on Form S-8, and to file the same, with all exhibits thereto, and all documents in connection therewith, with the Securities
and Exchange Commission granting unto each said attorney-in-fact and agent full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as such
person might or could do in person, hereby ratifying and confirming all that any said attorney-in-fact and agent, or any substitute
or substitutes of any of them, may lawfully do or cause to be done by virtue hereof
Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ Joseph C. Visconti
Chief Executive Officer and President, Chairman of the Board
Joseph C. Visconti
(Principal Executive Officer)
May 17, 2022
/s/ Carrie Gunnerson
Chief Financial Officer
(Principal Financial Officer and
Carrie Gunnerson
Principal Accounting Officer)
May 17, 2022
/s/ Preston Yarborough
Vice President and Director
Preston Yarborough
May 17, 2022
/s/ James Melvin
Director
James Melvin
May 17, 2022
/s/ Neil Ross
Director
Neil Ross
May 17, 2022
/s/ Steven A. Shallcross
Director
May 17, 2022
Steven A. Shallcross
/s/ Bard Rockenbach
Director
May 17, 2022
Bard Rockenbach