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<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 10pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>As filed with the Securities
and Exchange Commission on July 26, 2021</B></FONT></P>

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

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

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 14pt Times New Roman, Times, Serif"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 12pt Times New Roman, Times, Serif"><B>WASHINGTON,
D.C. 20549</B></FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 18pt Times New Roman, Times, Serif"><B>FORM
S-8</B></FONT></P>

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

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

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

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 24pt Times New Roman, Times, Serif"><B>TWIN
VEE POWERCATS CO.</B></FONT></P>

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

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
<TD STYLE="width: 50%; border-bottom: Black 1pt solid; font: 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>Delaware</B></FONT></TD>
<TD STYLE="width: 2%; padding: 0; font: 10pt/107% Calibri, Helvetica, Sans-Serif; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="width: 48%; border-bottom: Black 1pt solid; font: 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>
<TD STYLE="font: 10pt/107% Times New Roman, Times, Serif; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>(State
or other jurisdiction of</I><BR> <I>incorporation or organization)</I></FONT></TD>
<TD STYLE="font: 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="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>(I.R.S. Employer No.)</I> &nbsp; <I>Identification Number)</I></FONT></TD></TR>
</TABLE>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Leslie
Marlow, Esq.</B></FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Hank
Gracin, Esq.</B></FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Patrick
J. Egan, Esq.</B></FONT></P>

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

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

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>405
Lexington Avenue, 26 <SUP>th</SUP> Floor</B></FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>New
York, New York 10174</B></FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>(212)
907-6457</B></FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Name,
address and telephone number)</I></FONT></P>

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



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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">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 &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo;
&ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.:</FONT></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 65%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Large
accelerated filer &#9744;</FONT></TD>
<TD STYLE="width: 35%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Accelerated
filer &#9744;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Non-accelerated
file&nbsp;&nbsp;&nbsp;&nbsp;&#9746; (Do not check if a smaller reporting company)</FONT></TD>
<TD STYLE="padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Smaller
reporting company &#9746;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Emerging
growth company &#9746;</FONT></TD></TR>
</TABLE>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">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. &#9746;</FONT></P>

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

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

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 7.5pt; text-indent: -7.5pt"><FONT STYLE="font-size: 10pt"><B>Title of Securities to be Registered</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount to be<BR>
Registered(1)</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed<BR>
Maximum<BR>
Aggregate<BR>
Offering Price<BR>
Per Share (3)</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed<BR>
Maximum<BR>
Aggregate<BR>
Offering Price</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount of<BR>
Registration Fee</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="width: 36%; padding-left: 7.5pt; text-indent: -7.5pt"><FONT STYLE="font-size: 10pt">Common Stock, par value $0.001 per share</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 18%"><FONT STYLE="font-size: 10pt">1,000,000 shares (2)</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-size: 10pt">6.07</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-size: 10pt">6,070,000</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-size: 10pt">662.24</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  </TABLE>

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<HR ALIGN="LEFT" NOSHADE SIZE="1" STYLE="color: Black; width: 25%; margin-top: 3pt; margin-bottom: 3pt">
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>



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

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<TR STYLE="vertical-align: top">
<TD STYLE="width: 5%; padding-right: 0.8pt; line-height: 107%; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1)</FONT></TD>
<TD STYLE="width: 95%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Pursuant
to Rule 416 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement shall
also cover any additional shares of common stock which become issuable under the above-named plans by reason of any stock dividend,
stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in
an increase in the number of our outstanding shares of common stock. Pursuant to Rule 416(c) under the Securities Act, this Registration
Statement shall also cover an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plans described
herein.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0.8pt; line-height: 107%; text-align: left">&nbsp;</TD>
<TD STYLE="padding-right: 0.8pt; text-align: justify; line-height: 107%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0.8pt; line-height: 107%; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(2)</FONT></TD>
<TD STYLE="padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Represents shares of common stock reserved for issuance under the Twin
Vee PowerCats Co. Amended and Restated 2021 Stock Incentive Plan (the &ldquo;2021 Plan&rdquo;). The 2021 Plan provides that additional
shares will automatically be added to the shares authorized for issuance under the 2021 Plan on January 1 of each year. The number of
shares added each year will be equal to the lesser of: (i) 4.5% of the outstanding shares on the immediately preceding December 31 or
(ii) such lesser amount as determined by the Company&rsquo;s compensation committee.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0.8pt; line-height: 107%; text-align: left">&nbsp;</TD>
<TD STYLE="padding-right: 0.8pt; text-align: justify; line-height: 107%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(3) &nbsp; &nbsp;</FONT></TD>
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Estimated solely for the purpose of calculating the registration fee pursuant
to Rule 457 of the Securities Act, and based on $6.07 per share, which is the average of the high and low prices of the registrant&rsquo;s
common stock as reported on the Nasdaq Capital Market on July 22, 2021. &nbsp; &nbsp;</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 11.5pt 0 21.55pt; text-indent: -16.2pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 11.5pt 0 21.55pt; text-indent: -16.2pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<HR ALIGN="CENTER" NOSHADE SIZE="1" STYLE="color: Black; width: 25%; margin-top: 3pt; margin-bottom: 3pt">
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 11.5pt 0 21.55pt; text-indent: -16.2pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.35pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Proposed
sales<FONT STYLE="letter-spacing: -0.2pt"> </FONT>to<FONT STYLE="letter-spacing: -0.2pt"> </FONT>take<FONT STYLE="letter-spacing: -0.2pt">
</FONT>place<FONT STYLE="letter-spacing: -0.15pt"> </FONT>as<FONT STYLE="letter-spacing: -0.2pt"> </FONT>soon<FONT STYLE="letter-spacing: -0.2pt">
</FONT>after<FONT STYLE="letter-spacing: -0.2pt"> </FONT>the<FONT STYLE="letter-spacing: -0.15pt"> </FONT>effective<FONT STYLE="letter-spacing: -0.2pt">
</FONT>date<FONT STYLE="letter-spacing: -0.2pt"> </FONT>of<FONT STYLE="letter-spacing: -0.2pt"> </FONT>th<FONT STYLE="letter-spacing: -0.15pt">is
r</FONT>egistration<FONT STYLE="letter-spacing: -0.2pt"> </FONT>statement<FONT STYLE="letter-spacing: -0.2pt"> </FONT>as<FONT STYLE="letter-spacing: -0.2pt">
</FONT>awards<FONT STYLE="letter-spacing: -0.15pt"> </FONT>are<FONT STYLE="letter-spacing: -0.2pt"> </FONT>granted,<FONT STYLE="letter-spacing: -0.2pt">
</FONT>exercised<FONT STYLE="letter-spacing: -0.2pt"> </FONT>or<FONT STYLE="letter-spacing: -0.15pt"> </FONT>distributed<FONT STYLE="letter-spacing: -0.2pt">
</FONT>under<FONT STYLE="letter-spacing: -0.2pt"> </FONT>the<FONT STYLE="letter-spacing: -0.2pt"> </FONT>above-named<FONT STYLE="letter-spacing: -0.1pt">
</FONT>plans.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.35pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.35pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.35pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

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

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;Item
1.<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Plan<FONT STYLE="letter-spacing: -0.15pt"> </FONT>Information.</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5.35pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0; margin-left: 5.35pt; text-indent: 22pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
documents containing the information specified in this Item 1 will be sent or given to participants as specified by Rule 428(b)(1)
under the<FONT STYLE="letter-spacing: 0.05pt"> </FONT>Securities<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Act.<FONT STYLE="letter-spacing: -0.15pt">
</FONT>In<FONT STYLE="letter-spacing: -0.2pt"> </FONT>accordance<FONT STYLE="letter-spacing: -0.15pt"> </FONT>with<FONT STYLE="letter-spacing: -0.2pt">
</FONT>the<FONT STYLE="letter-spacing: -0.15pt"> </FONT>rules<FONT STYLE="letter-spacing: -0.15pt"> </FONT>and<FONT STYLE="letter-spacing: -0.2pt">
</FONT>regulations<FONT STYLE="letter-spacing: -0.15pt"> </FONT>of<FONT STYLE="letter-spacing: -0.2pt"> </FONT>the<FONT STYLE="letter-spacing: -0.15pt">
</FONT>Commission<FONT STYLE="letter-spacing: -0.2pt"> </FONT>and<FONT STYLE="letter-spacing: -0.15pt"> </FONT>the<FONT STYLE="letter-spacing: -0.15pt">
</FONT>instructions<FONT STYLE="letter-spacing: -0.2pt"> </FONT>to<FONT STYLE="letter-spacing: -0.15pt"> </FONT>Form<FONT STYLE="letter-spacing: -0.2pt">
</FONT>S-8,<FONT STYLE="letter-spacing: -0.15pt"> </FONT>such<FONT STYLE="letter-spacing: -0.2pt"> </FONT>documents<FONT STYLE="letter-spacing: -0.15pt">
</FONT>are<FONT STYLE="letter-spacing: -0.15pt"> </FONT>not<FONT STYLE="letter-spacing: -0.2pt"> </FONT>being<FONT STYLE="letter-spacing: -0.15pt">
</FONT>filed<FONT STYLE="letter-spacing: -0.2pt"> </FONT>with<FONT STYLE="letter-spacing: 0.05pt"> </FONT>the<FONT STYLE="letter-spacing: -0.2pt">
</FONT>Commission<FONT STYLE="letter-spacing: -0.2pt"> </FONT>either<FONT STYLE="letter-spacing: -0.2pt"> </FONT>as<FONT STYLE="letter-spacing: -0.2pt">
</FONT>part<FONT STYLE="letter-spacing: -0.2pt"> </FONT>of<FONT STYLE="letter-spacing: -0.15pt"> </FONT>this<FONT STYLE="letter-spacing: -0.2pt">
</FONT>Registration<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Statement<FONT STYLE="letter-spacing: -0.2pt"> </FONT>or<FONT STYLE="letter-spacing: -0.2pt">
</FONT>as<FONT STYLE="letter-spacing: -0.2pt"> </FONT>prospectuses<FONT STYLE="letter-spacing: -0.15pt"> </FONT>or<FONT STYLE="letter-spacing: -0.2pt">
</FONT>prospectus<FONT STYLE="letter-spacing: -0.2pt"> </FONT>supplements<FONT STYLE="letter-spacing: -0.2pt"> </FONT>pursuant
to<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Rule<FONT STYLE="letter-spacing: -0.15pt"> </FONT>424<FONT STYLE="letter-spacing: -0.2pt">
</FONT>under<FONT STYLE="letter-spacing: -0.2pt"> </FONT>the<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Securities<FONT STYLE="letter-spacing: -0.2pt">
</FONT>Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-indent: 22pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5.35pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Item
2.<FONT STYLE="letter-spacing: -0.25pt"> </FONT>Registrant<FONT STYLE="letter-spacing: -0.25pt"> </FONT>Information<FONT STYLE="letter-spacing: -0.25pt">
</FONT>and<FONT STYLE="letter-spacing: -0.25pt"> </FONT>Employee<FONT STYLE="letter-spacing: -0.25pt"> </FONT>Plan<FONT STYLE="letter-spacing: -0.2pt">
</FONT>Annual<FONT STYLE="letter-spacing: -0.25pt"> </FONT>Information.</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5.35pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-indent: 22pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
documents containing the information specified in this Item 2 will be sent or given to participants as specified by Rule 428(b)(1)
under the<FONT STYLE="letter-spacing: 0.05pt"> </FONT>Securities<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Act.<FONT STYLE="letter-spacing: -0.15pt">
</FONT>In<FONT STYLE="letter-spacing: -0.2pt"> </FONT>accordance<FONT STYLE="letter-spacing: -0.15pt"> </FONT>with<FONT STYLE="letter-spacing: -0.2pt">
</FONT>the<FONT STYLE="letter-spacing: -0.15pt"> </FONT>rules<FONT STYLE="letter-spacing: -0.15pt"> </FONT>and<FONT STYLE="letter-spacing: -0.2pt">
</FONT>regulations<FONT STYLE="letter-spacing: -0.15pt"> </FONT>of<FONT STYLE="letter-spacing: -0.2pt"> </FONT>the<FONT STYLE="letter-spacing: -0.15pt">
</FONT>Commission<FONT STYLE="letter-spacing: -0.2pt"> </FONT>and<FONT STYLE="letter-spacing: -0.15pt"> </FONT>the<FONT STYLE="letter-spacing: -0.15pt">
</FONT>instructions<FONT STYLE="letter-spacing: -0.2pt"> </FONT>to<FONT STYLE="letter-spacing: -0.15pt"> </FONT>Form<FONT STYLE="letter-spacing: -0.2pt">
</FONT>S-8,<FONT STYLE="letter-spacing: -0.15pt"> </FONT>such<FONT STYLE="letter-spacing: -0.2pt"> </FONT>documents<FONT STYLE="letter-spacing: -0.15pt">
</FONT>are<FONT STYLE="letter-spacing: -0.15pt"> </FONT>not<FONT STYLE="letter-spacing: -0.2pt"> </FONT>being<FONT STYLE="letter-spacing: -0.15pt">
</FONT>filed<FONT STYLE="letter-spacing: -0.2pt"> </FONT>with<FONT STYLE="letter-spacing: 0.05pt"> </FONT>the<FONT STYLE="letter-spacing: -0.2pt">
</FONT>Commission<FONT STYLE="letter-spacing: -0.2pt"> </FONT>either<FONT STYLE="letter-spacing: -0.2pt"> </FONT>as<FONT STYLE="letter-spacing: -0.2pt">
</FONT>part<FONT STYLE="letter-spacing: -0.2pt"> </FONT>of<FONT STYLE="letter-spacing: -0.15pt"> </FONT>this<FONT STYLE="letter-spacing: -0.2pt">
</FONT>Registration<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Statement<FONT STYLE="letter-spacing: -0.2pt"> </FONT>or<FONT STYLE="letter-spacing: -0.2pt">
</FONT>as<FONT STYLE="letter-spacing: -0.2pt"> </FONT>prospectuses<FONT STYLE="letter-spacing: -0.15pt"> </FONT>or<FONT STYLE="letter-spacing: -0.2pt">
</FONT>prospectus<FONT STYLE="letter-spacing: -0.2pt"> </FONT>supplements<FONT STYLE="letter-spacing: -0.2pt"> </FONT>pursuant
to<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Rule<FONT STYLE="letter-spacing: -0.15pt"> </FONT>424<FONT STYLE="letter-spacing: -0.2pt">
</FONT>under<FONT STYLE="letter-spacing: -0.2pt"> </FONT>the<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Securities<FONT STYLE="letter-spacing: -0.2pt">
</FONT>Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-indent: 22pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-indent: 22pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-indent: 22pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT>&nbsp;</P>

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.35pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
registrant<FONT STYLE="letter-spacing: -0.2pt"> </FONT>hereby<FONT STYLE="letter-spacing: -0.2pt"> </FONT>incorporates<FONT STYLE="letter-spacing: -0.25pt">
</FONT>by<FONT STYLE="letter-spacing: -0.2pt"> </FONT>reference<FONT STYLE="letter-spacing: -0.2pt"> </FONT>into<FONT STYLE="letter-spacing: -0.2pt">
</FONT>this<FONT STYLE="letter-spacing: -0.25pt"> R</FONT>egistration<FONT STYLE="letter-spacing: -0.2pt"> S</FONT>tatement<FONT STYLE="letter-spacing: -0.2pt">
</FONT>the<FONT STYLE="letter-spacing: -0.2pt"> </FONT>following<FONT STYLE="letter-spacing: -0.25pt"> </FONT>documents<FONT STYLE="letter-spacing: -0.2pt">
</FONT>filed<FONT STYLE="letter-spacing: -0.2pt"> </FONT>with<FONT STYLE="letter-spacing: -0.25pt"> </FONT>the<FONT STYLE="letter-spacing: -0.2pt">
</FONT>Securities<FONT STYLE="letter-spacing: -0.2pt"> </FONT>and<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Exchange<FONT STYLE="letter-spacing: 0.05pt">
</FONT>Commission<FONT STYLE="letter-spacing: -0.1pt"> </FONT>(&ldquo;SEC&rdquo;):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5.35pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 37.75pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="width: 16.2pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">(a)</FONT></TD>
<TD STYLE="text-align: justify; padding-right: 5.85pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The prospectus filed
by the registrant with the SEC pursuant to Rule 424(b) under the Securities Act, on July 22, 2021, relating to the Registration
Statement on Form S-1, as amended (File No. 333-255134 and 333-258058), which contains the registrant&rsquo;s audited financial
statements for the latest fiscal year for which such statements have been filed; and</FONT></TD></TR>

<TR STYLE="vertical-align: top">
<TD STYLE="width: 37.75pt"></TD><TD STYLE="width: 16.2pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">(b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 6.2pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
                                                                                                                                                         description
                                                                                                                                                         of
                                                                                                                                                         the
                                                                                                                                                         registrant&rsquo;s
                                                                                                                                                         common
                                                                                                                                                         stock
                                                                                                                                                         contained
                                                                                                                                                         in
                                                                                                                                                         the
                                                                                                                                                         registrant&rsquo;s
                                                                                                                                                         Registration
                                                                                                                                                         Statement
                                                                                                                                                         on
                                                                                                                                                         Form
                                                                                                                                                         8-A
                                                                                                                                                         (File
                                                                                                                                                         No.
                                                                                                                                                         001-40623),
                                                                                                                                                         filed
                                                                                                                                                         by
                                                                                                                                                         the
                                                                                                                                                         registrant
                                                                                                                                                         with
                                                                                                                                                         the
                                                                                                                                                         SEC
                                                                                                                                                         under
                                                                                                                                                         Section
                                                                                                                                                         12(b)
                                                                                                                                                         of
                                                                                                                                                         the
                                                                                                                                                         Securities
                                                                                                                                                         Exchange
                                                                                                                                                         Act
                                                                                                                                                         of
                                                                                                                                                         1934,
                                                                                                                                                         as
                                                                                                                                                         amended
                                                                                                                                                         (the
                                                                                                                                                         &ldquo;Exchange
                                                                                                                                                         Act&rdquo;),
                                                                                                                                                         on
                                                                                                                                                         July
                                                                                                                                                         16,
                                                                                                                                                         2021,
                                                                                                                                                         including
                                                                                                                                                         any
                                                                                                                                                         amendments
                                                                                                                                                         or
                                                                                                                                                         reports
                                                                                                                                                         filed
                                                                                                                                                         for
                                                                                                                                                         the
                                                                                                                                                         purpose
                                                                                                                                                         of
                                                                                                                                                         updating
                                                                                                                                                         such
                                                                                                                                                         description.</FONT></TD></TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.85pt 0 5.35pt; text-align: justify; text-indent: 0.45in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.85pt 0 5.35pt; text-align: justify; text-indent: 0.45in">All documents that the registrant subsequently files pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act (after the date of this Registration Statement (except for any information deemed furnished
to, rather than filed with, the SEC) and prior to the filing of a post-effective amendment to this Registration Statement which indicates
that all of the shares of common stock offered have been sold or which deregisters all of such shares then remaining unsold, shall be
deemed to be incorporated by reference in this registration statement and to be a part hereof from the date of the filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 7.85pt 0 5.35pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Any
statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
or<FONT STYLE="letter-spacing: 0.05pt"> </FONT>superseded<FONT STYLE="letter-spacing: -0.2pt"> </FONT>to<FONT STYLE="letter-spacing: -0.15pt">
</FONT>the<FONT STYLE="letter-spacing: -0.2pt"> </FONT>extent<FONT STYLE="letter-spacing: -0.15pt"> </FONT>that<FONT STYLE="letter-spacing: -0.2pt">
</FONT>a<FONT STYLE="letter-spacing: -0.15pt"> </FONT>statement<FONT STYLE="letter-spacing: -0.2pt"> </FONT>contained<FONT STYLE="letter-spacing: -0.15pt">
</FONT>herein<FONT STYLE="letter-spacing: -0.2pt"> </FONT>or<FONT STYLE="letter-spacing: -0.15pt"> </FONT>in<FONT STYLE="letter-spacing: -0.2pt">
</FONT>any<FONT STYLE="letter-spacing: -0.15pt"> </FONT>other<FONT STYLE="letter-spacing: -0.2pt"> </FONT>subsequently<FONT STYLE="letter-spacing: -0.15pt">
</FONT>filed<FONT STYLE="letter-spacing: -0.2pt"> </FONT>document<FONT STYLE="letter-spacing: -0.15pt"> </FONT>which<FONT STYLE="letter-spacing: -0.2pt">
</FONT>also<FONT STYLE="letter-spacing: -0.15pt"> </FONT>is<FONT STYLE="letter-spacing: -0.15pt"> </FONT>or<FONT STYLE="letter-spacing: -0.2pt">
</FONT>is<FONT STYLE="letter-spacing: -0.15pt"> </FONT>deemed<FONT STYLE="letter-spacing: -0.2pt"> </FONT>to<FONT STYLE="letter-spacing: -0.15pt">
</FONT>be<FONT STYLE="letter-spacing: -0.2pt"> </FONT>incorporated<FONT STYLE="letter-spacing: -0.15pt"> </FONT>by<FONT STYLE="letter-spacing: 0.05pt">
</FONT>reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed,
except as so modified or<FONT STYLE="letter-spacing: 0.05pt"> </FONT>superseded,<FONT STYLE="letter-spacing: -0.1pt"> </FONT>to
constitute<FONT STYLE="letter-spacing: -0.05pt"> </FONT>a<FONT STYLE="letter-spacing: -0.05pt"> </FONT>part<FONT STYLE="letter-spacing: -0.05pt">
</FONT>of<FONT STYLE="letter-spacing: -0.05pt"> </FONT>this<FONT STYLE="letter-spacing: -0.1pt"> R</FONT>egistration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Under
no<FONT STYLE="letter-spacing: -0.2pt"> </FONT>circumstances<FONT STYLE="letter-spacing: -0.2pt"> </FONT>will<FONT STYLE="letter-spacing: -0.15pt">
</FONT>any<FONT STYLE="letter-spacing: -0.2pt"> </FONT>information<FONT STYLE="letter-spacing: -0.2pt"> </FONT>filed<FONT STYLE="letter-spacing: -0.2pt">
</FONT>under<FONT STYLE="letter-spacing: -0.15pt"> </FONT>current<FONT STYLE="letter-spacing: -0.2pt"> </FONT>items<FONT STYLE="letter-spacing: -0.2pt">
</FONT>2.02<FONT STYLE="letter-spacing: -0.2pt"> </FONT>or<FONT STYLE="letter-spacing: -0.15pt"> </FONT>7.01<FONT STYLE="letter-spacing: -0.2pt">
</FONT>of<FONT STYLE="letter-spacing: -0.2pt"> </FONT>Form<FONT STYLE="letter-spacing: -0.2pt"> </FONT>8-K<FONT STYLE="letter-spacing: -0.15pt">
</FONT>be<FONT STYLE="letter-spacing: -0.2pt"> </FONT>deemed<FONT STYLE="letter-spacing: -0.2pt"> </FONT>incorporated<FONT STYLE="letter-spacing: -0.2pt">
</FONT>herein<FONT STYLE="letter-spacing: -0.15pt"> </FONT>by<FONT STYLE="letter-spacing: -0.2pt"> </FONT>reference<FONT STYLE="letter-spacing: 0.05pt">
</FONT>unless<FONT STYLE="letter-spacing: -0.1pt"> </FONT>such<FONT STYLE="letter-spacing: -0.05pt"> </FONT>Form<FONT STYLE="letter-spacing: -0.05pt">
</FONT>8-K<FONT STYLE="letter-spacing: -0.05pt"> </FONT>expressly<FONT STYLE="letter-spacing: -0.1pt"> </FONT>provides<FONT STYLE="letter-spacing: -0.05pt">
</FONT>to<FONT STYLE="letter-spacing: -0.05pt"> </FONT>the<FONT STYLE="letter-spacing: -0.05pt"> </FONT>contrary.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.15pt 0 5.35pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT>&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Item
4. Description of Securities.</B></FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Not
applicable.</FONT></P>

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

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Not
applicable.</FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Item&nbsp;6.
Indemnification of Directors and Officers.</B></FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Section
145 of the Delaware General Corporation Law, or the DGCL, authorizes a corporation to indemnify its directors and officers against
liabilities arising out of actions, suits and proceedings to which they are made or threatened to be made a party by reason of
the fact that they have served or are currently serving as a director or officer to a corporation. The indemnity may cover expenses
(including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the director
or officer in connection with any such action, suit or proceeding. Section 145 permits corporations to pay expenses (including
attorneys&rsquo; fees) incurred by directors and officers in advance of the final disposition of such action, suit or proceeding.
In addition, Section 145 provides that a corporation has the power to purchase and maintain insurance on behalf of its directors
and officers against any liability asserted against them and incurred by them in their capacity as a director or officer, or arising
out of their status as such, whether or not the corporation would have the power to indemnify the director or officer against
such liability under Section 145.</FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We
have adopted provisions in our certificate of incorporation and bylaws that limit or eliminate the personal liability of our directors
to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended. Consequently, a director will not
be personally liable to us or our stockholders for monetary damages or breach of fiduciary duty as a director, except for liability
for:</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9679;</FONT></TD>
<TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">any breach of the director&rsquo;s duty of loyalty to us or our stockholders; any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law; any unlawful payments related to dividends or unlawful stock purchases, redemptions or other distributions; or any transaction from which the director derived an improper personal benefit.</FONT></TD></TR>
</TABLE>




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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">These
limitations of liability do not alter director liability under the federal securities laws and do not affect the availability
of equitable remedies such as an injunction or rescission.</FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
addition, our bylaws provide that:</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9679;</FONT></TD>
<TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">we will indemnify our directors,
officers and, in the discretion of our board of directors, certain employees to the fullest extent permitted by the DGCL, as it
now exists or may in the future be amended; and </FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&#9679;<FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">we will advance reasonable expenses, including
attorneys&rsquo; fees, to our directors and, in the discretion of our board of directors, to our officers and certain employees,
in connection with legal proceedings relating to their service for or on behalf of us, subject to limited exceptions.</FONT></TD></TR>
</TABLE>




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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We
also maintain general liability insurance which covers certain liabilities of our directors and officers arising out of claims
based on acts or omissions in their capacities as directors or officers, including liabilities under the Securities Act.</FONT></P>

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

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Item
7. Exemption from Registration Claimed.</B></FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Not
applicable.</FONT></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 8%; border-bottom: Black 1pt solid; padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit</B></FONT></TD>
<TD STYLE="width: 2%; padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="width: 90%; border-bottom: Black 1pt solid; padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1855509/000173112221000553/e2601_ex3-6.htm" STYLE="-sec-extract: exhibit">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))</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: white">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: windowtext"><A HREF="https://www.sec.gov/Archives/edgar/data/1855509/000173112221000553/e2601_ex3-7.htm" STYLE="-sec-extract: exhibit">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">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><A HREF="e2941_ex5-1.htm"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Opinion of Gracin &amp; Marlow, LLP regarding Legality of Shares</FONT></A></TD></TR>
<TR STYLE="vertical-align: top; background-color: white">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-size: 10pt"><A HREF="e2941_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">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: windowtext"><A HREF="e2941_ex5-1.htm">Consent of Gracin &amp; Marlow, LLP (contained in Exhibit 5.1)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: white">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: windowtext"><A HREF="#a_053">Power of Attorney (contained on signature page hereto)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: white">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1855509/000173112221000989/e2785_ex10-2.htm" STYLE="-sec-extract: exhibit">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">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: windowtext"><A HREF="https://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>
</TABLE>


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

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

<HR ALIGN="LEFT" NOSHADE SIZE="1" STYLE="color: Black; width: 25%; margin-top: 3pt; margin-bottom: 3pt">
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

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

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

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

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    <!-- Field: /Page -->

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Item&nbsp;9.
Undertakings.</B></FONT></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 3%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(a)</FONT></TD>
<TD STYLE="width: 97%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
undersigned Registrant hereby undertakes:</FONT></TD></TR>
</TABLE>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 3%; padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1)</FONT></TD>
    <TD STYLE="width: 94%; padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">To
    file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
<TD STYLE="width: 6%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: top; width: 3%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(i)</FONT></TD>
<TD STYLE="vertical-align: top; width: 91%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</FONT></TD></TR>
</TABLE>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 6%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 4%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(ii)</FONT></TD>
    <TD STYLE="vertical-align: top; width: 90%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">To
    reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most
    recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
    in the Registration Statement; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 6%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 5%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(iii)</FONT></TD>
    <TD STYLE="vertical-align: top; width: 89%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">To
    include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
    or any material change to such information in the Registration Statement;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>provided,
however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the information required to be included
in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant
pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
<TD STYLE="width: 3%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: top; width: 3%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(2)</FONT></TD>
<TD STYLE="vertical-align: top; width: 94%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
</TABLE>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 3%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 3%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(3)</FONT></TD>
    <TD STYLE="vertical-align: top; width: 94%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">To
    remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold
    at the termination of the offering.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(b)</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
    undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
    of the Registrant&rsquo;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act that is incorporated
    by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered
    therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(c)</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Insofar
    as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
    persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the
    opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
    unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant
    of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any
    action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
    being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
    submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as
    expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><A NAME="a_053" TITLE="poa"></A><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>SIGNATURES</B></FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">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 23<SUP>rd </SUP>day of July, 2021.</FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD COLSPAN="2" STYLE="padding-right: 1.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>TWIN
VEE POWERCATS CO.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD COLSPAN="2" STYLE="padding-right: 1.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 50%; padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="width: 7%; padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:</FONT></TD>
<TD STYLE="width: 43%; padding-right: 0.8pt; line-height: 107%; border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
Joseph C. Visconti&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Name:</FONT></TD>
<TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Joseph C. Visconti</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Title:</FONT></TD>
<TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">President and Chief
Executive Officer</FONT></TD></TR>
</TABLE>

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

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

<P STYLE="font: bold 9pt Times New Roman, Times, Serif; margin: 0 5.15pt 0 4.7pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">POWER
OF ATTORNEY AND SIGNATURES</FONT></P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0.3pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: justify; font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</FONT></P>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT>&nbsp;</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
<TD STYLE="width: 27%; padding-top: 0; padding-right: 0; border-bottom: Black 1pt solid; padding-left: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Signature</FONT></TD>
<TD STYLE="width: 2%; padding: 0 0 1pt; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="width: 42%; padding-top: 0; padding-right: 0; border-bottom: Black 1pt solid; padding-left: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Title</FONT></TD>
<TD STYLE="width: 2%; padding: 0 0 1pt; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="width: 27%; padding-top: 0; padding-right: 0; border-bottom: Black 1pt solid; padding-left: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 0; padding-right: 0; padding-left: 0; text-indent: 0">&nbsp;</TD>
<TD STYLE="padding: 0 0 1pt; line-height: 107%; text-indent: 0">&nbsp;</TD>
<TD STYLE="padding-top: 0; padding-right: 0; padding-left: 0; text-align: center">&nbsp;</TD>
<TD STYLE="padding: 0 0 1pt; line-height: 107%; text-indent: 0">&nbsp;</TD>
<TD STYLE="padding-top: 0; padding-right: 0; padding-left: 0; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Joseph C.
Visconti</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Executive Officer
and President</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Joseph C. Visconti</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal Executive
Officer)</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; text-align: center; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
23, 2021</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
Donna Barnett</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Financial Officer
(Principal Financial Officer and</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Donna Barnett</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Principal Accounting
Officer)</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; text-align: center; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
23, 2021</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
Preston Yarborough</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Vice President and
Director</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Preston Yarborough</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; text-align: center; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
23, 2021</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
James Melvin</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">James Melvin</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; text-align: center; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
23, 2021</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
Neil Ross</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Neil Ross</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; text-align: center; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
23, 2021</FONT></TD></TR>
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<TD STYLE="border-bottom: Black 1pt solid; padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
Steven A. Shallcross</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
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<TR STYLE="vertical-align: bottom">
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Steven A. Shallcross</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="padding: 0; line-height: 107%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
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23, 2021</FONT></TD></TR>
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[{"type": "S-8", "sequence": "1", "filename": "e2941_s8.htm", "description": "EXHIBIT S-8", "secsgml_size_bytes": 105804}]
{"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": "333-258129", "film-number": "211110833"}, "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 July 26, 2021
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 No.)
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 and telephone number of agent for service)
with
copies to:
Leslie
Marlow, Esq.
Hank
Gracin, Esq.
Patrick
J. Egan, Esq.
Gracin
& Marlow, LLP
The
Chrysler Building
405
Lexington Avenue, 26
th
Floor
New
York, New York 10174
(212)
907-6457
(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
file    ☒ (Do not check if a smaller reporting company)
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. ☒
CALCULATION
OF REGISTRATION FEE
Title of Securities to be Registered
Amount to be
Registered(1)
Proposed
Maximum
Aggregate
Offering Price
Per Share (3)
Proposed
Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock, par value $0.001 per share
1,000,000 shares (2)
$
6.07
$
6,070,000
$
662.24
(1)
Pursuant
to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall
also cover any additional shares of common stock which become issuable under the above-named plans by reason of any stock dividend,
stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in
an increase in the number of our outstanding shares of common stock. Pursuant to Rule 416(c) under the Securities Act, this Registration
Statement shall also cover an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plans described
herein.
(2)
Represents shares of common stock reserved for issuance under the Twin
Vee PowerCats Co. Amended and Restated 2021 Stock Incentive Plan (the "2021 Plan"). The 2021 Plan provides that additional
shares will automatically be added to the shares authorized for issuance under the 2021 Plan on January 1 of each year. The number of
shares added each year will be equal to the lesser of: (i) 4.5% of the outstanding shares on the immediately preceding December 31 or
(ii) such lesser amount as determined by the Company's compensation committee.
(3)
Estimated solely for the purpose of calculating the registration fee pursuant
to Rule 457 of the Securities Act, and based on $6.07 per share, which is the average of the high and low prices of the registrant's
common stock as reported on the Nasdaq Capital Market on July 22, 2021.
Proposed
sales
to
take
place
as
soon
after
the
effective
date
of
th
is
r
egistration
statement
as
awards
are
granted,
exercised
or
distributed
under
the
above-named
plans.
PART
I
INFORMATION
REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item
1.
Plan
Information.
The
documents containing the information specified in this Item 1 will be sent or given to participants as specified by Rule 428(b)(1)
under the
Securities
Act.
In
accordance
with
the
rules
and
regulations
of
the
Commission
and
the
instructions
to
Form
S-8,
such
documents
are
not
being
filed
with
the
Commission
either
as
part
of
this
Registration
Statement
or
as
prospectuses
or
prospectus
supplements
pursuant
to
Rule
424
under
the
Securities
Act.
Item
2.
Registrant
Information
and
Employee
Plan
Annual
Information.
The
documents containing the information specified in this Item 2 will be sent or given to participants as specified by Rule 428(b)(1)
under the
Securities
Act.
In
accordance
with
the
rules
and
regulations
of
the
Commission
and
the
instructions
to
Form
S-8,
such
documents
are
not
being
filed
with
the
Commission
either
as
part
of
this
Registration
Statement
or
as
prospectuses
or
prospectus
supplements
pursuant
to
Rule
424
under
the
Securities
Act.
1
PART
II
INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT
Item
3. Incorporation of Documents by Reference.
The
registrant
hereby
incorporates
by
reference
into
this
R
egistration
S
tatement
the
following
documents
filed
with
the
Securities
and
Exchange
Commission
("SEC"):
(a)
The prospectus filed
by the registrant with the SEC pursuant to Rule 424(b) under the Securities Act, on July 22, 2021, relating to the Registration
Statement on Form S-1, as amended (File No. 333-255134 and 333-258058), which contains the registrant's audited financial
statements for the latest fiscal year for which such statements have been filed; and
(b)
The
                                                                                                                                                         description
                                                                                                                                                         of
                                                                                                                                                         the
                                                                                                                                                         registrant's
                                                                                                                                                         common
                                                                                                                                                         stock
                                                                                                                                                         contained
                                                                                                                                                         in
                                                                                                                                                         the
                                                                                                                                                         registrant's
                                                                                                                                                         Registration
                                                                                                                                                         Statement
                                                                                                                                                         on
                                                                                                                                                         Form
                                                                                                                                                         8-A
                                                                                                                                                         (File
                                                                                                                                                         No.
                                                                                                                                                         001-40623),
                                                                                                                                                         filed
                                                                                                                                                         by
                                                                                                                                                         the
                                                                                                                                                         registrant
                                                                                                                                                         with
                                                                                                                                                         the
                                                                                                                                                         SEC
                                                                                                                                                         under
                                                                                                                                                         Section
                                                                                                                                                         12(b)
                                                                                                                                                         of
                                                                                                                                                         the
                                                                                                                                                         Securities
                                                                                                                                                         Exchange
                                                                                                                                                         Act
                                                                                                                                                         of
                                                                                                                                                         1934,
                                                                                                                                                         as
                                                                                                                                                         amended
                                                                                                                                                         (the
                                                                                                                                                         "Exchange
                                                                                                                                                         Act"),
                                                                                                                                                         on
                                                                                                                                                         July
                                                                                                                                                         16,
                                                                                                                                                         2021,
                                                                                                                                                         including
                                                                                                                                                         any
                                                                                                                                                         amendments
                                                                                                                                                         or
                                                                                                                                                         reports
                                                                                                                                                         filed
                                                                                                                                                         for
                                                                                                                                                         the
                                                                                                                                                         purpose
                                                                                                                                                         of
                                                                                                                                                         updating
                                                                                                                                                         such
                                                                                                                                                         description.
All documents that the registrant subsequently files pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act (after the date of this Registration Statement (except for any information deemed furnished
to, rather than filed with, the SEC) and prior to the filing of a post-effective amendment to this Registration Statement which indicates
that all of the shares of common stock offered have been sold or which deregisters all of such shares then remaining unsold, shall be
deemed to be incorporated by reference in this registration statement and to be a part hereof from the date of the filing of such documents.
Any
statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
or
superseded
to
the
extent
that
a
statement
contained
herein
or
in
any
other
subsequently
filed
document
which
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
R
egistration Statement.
Under
no
circumstances
will
any
information
filed
under
current
items
2.02
or
7.01
of
Form
8-K
be
deemed
incorporated
herein
by
reference
unless
such
Form
8-K
expressly
provides
to
the
contrary.
2
Item
4. Description of Securities.
Not
applicable.
Item 5.
Interests of Named Experts and Counsel.
Not
applicable.
Item 6.
Indemnification of Directors and Officers.
Section
145 of the Delaware General Corporation Law, or the DGCL, authorizes a corporation to indemnify its directors and officers against
liabilities arising out of actions, suits and proceedings to which they are made or threatened to be made a party by reason of
the fact that they have served or are currently serving as a director or officer to a corporation. The indemnity may cover expenses
(including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the director
or officer in connection with any such action, suit or proceeding. Section 145 permits corporations to pay expenses (including
attorneys' fees) incurred by directors and officers in advance of the final disposition of such action, suit or proceeding.
In addition, Section 145 provides that a corporation has the power to purchase and maintain insurance on behalf of its directors
and officers against any liability asserted against them and incurred by them in their capacity as a director or officer, or arising
out of their status as such, whether or not the corporation would have the power to indemnify the director or officer against
such liability under Section 145.
We
have adopted provisions in our certificate of incorporation and bylaws that limit or eliminate the personal liability of our directors
to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended. Consequently, a director will not
be personally liable to us or our stockholders for monetary damages or breach of fiduciary duty as a director, except for liability
for:
●
any breach of the director's duty of loyalty to us or our stockholders; any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law; any unlawful payments related to dividends or unlawful stock purchases, redemptions or other distributions; or any transaction from which the director derived an improper personal benefit.
These
limitations of liability do not alter director liability under the federal securities laws and do not affect the availability
of equitable remedies such as an injunction or rescission.
In
addition, our bylaws provide that:
●
we will indemnify our directors,
officers and, in the discretion of our board of directors, certain employees to the fullest extent permitted by the DGCL, as it
now exists or may in the future be amended; and
●
we will advance reasonable expenses, including
attorneys' fees, to our directors and, in the discretion of our board of directors, to our officers and certain employees,
in connection with legal proceedings relating to their service for or on behalf of us, subject to limited exceptions.
We
also maintain general liability insurance which covers certain liabilities of our directors and officers arising out of claims
based on acts or omissions in their capacities as directors or officers, including liabilities under the Securities Act.
3
Item
7. Exemption from Registration Claimed.
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 Gracin & Marlow, LLP regarding Legality of Shares
23.1*
Consent of Grassi
& Co. CPAs, P.C., Independent Registered Public Accounting Firm
23.2*
Consent of Gracin & Marlow, 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)
*
Filed herewith.
4
Item 9.
Undertakings.
(a)
The
undersigned Registrant hereby undertakes:
(1)
To
    file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To
    reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most
    recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
    in the Registration Statement; and
(iii)
To
    include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
    or any material change to such information in the Registration Statement;
provided,
however
, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the information required to be included
in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant
pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)
To
    remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold
    at the termination of the offering.
(b)
The
    undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
    of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated
    by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered
    therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar
    as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
    persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the
    opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
    unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant
    of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any
    action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
    being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
    submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as
    expressed in the Securities Act and will be governed by the final adjudication of such issue.
5
SIGNATURES
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 23
rd
day of July, 2021.
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
Joseph C. Visconti
(Principal Executive
Officer)
July
23, 2021
/s/
Donna Barnett
Chief Financial Officer
(Principal Financial Officer and
Donna Barnett
Principal Accounting
Officer)
July
23, 2021
/s/
Preston Yarborough
Vice President and
Director
Preston Yarborough
July
23, 2021
/s/
James Melvin
Director
James Melvin
July
23, 2021
/s/
Neil Ross
Director
Neil Ross
July
23, 2021
/s/
Steven A. Shallcross
Director
Steven A. Shallcross
July
23, 2021
6