As filed with the Securities and Exchange Commission on January 26, 2026 Registration No. 333-292661 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT NO. 1 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 TWIN VEE POWERCATS CO. (Exact name of registrant as specified in its charter) (State or Other Jurisdiction of Incorporation or Organization) (Primary Standard Industrial Classification Code Number) Delaware 3730 27-1417610 (I.R.S. Employer Identification ...