Twin Vee PowerCats : Attorney Letter - Q4 2021

April 13, 2022

OTC Markets Group, Inc. 304 Hudson Street, 3rd Floor New York, NY 10013

Re: Twin Vee PowerCats, Inc. - "TVPC"

I have been retained by Twin Vee PowerCats, Inc. (the "Company") for the purpose of rendering this legal opinion letter (the "Opinion Letter") and related matters. In connection with the preparation of this Opinion Letter, I have reviewed the following documents containing information concerning the Company and the securities of the Company (the "Securities") that are publicly available through the OTC Markets (the "Information"):

• • Company's Amended Annual Report for 2020 & Financial Statement ended December 31, 2020 and filed with OTC Markets Group on June 15, 2021;

• • Company's Amended Quarterly Report for Q3 2021 & Financial Statement ended September 30, 2021 and filed with OTC Markets Group on November 23, 2021

• • Company's Annual Report for 2021 & Financial Statement ended December 31, 2021 and filed with OTC Markets Group on April 13, 2021.

These documents were submitted to OTC Markets as required for posting on the OTC Markets filings page and the OTC Disclosure and News Service. All sources upon which I relied in forming this Opinion Letter are believed by me to be reliable. OTC Markets Group is entitled to rely on this letter in determining whether the Company has made adequate current information publicly available within the meaning of Rule 144(c)(2) under the Securities Act of 1933.

I am a citizen and resident of the United States of America and an attorney duly licensed to practice law in the jurisdiction of Florida. I am an attorney serving as general counsel. I am an owner of 600,000 shares of restricted common stock in TVPC, which was given to me in April 2016 and August 2021 as gifts. I have not received any shares of stock since and do not receive any shares of stock in compensation for my work.

The jurisdictions covered by this letter is the State of Florida and the laws of the United States. This letter does not rely on the work of other counsel. I am presently permitted to practice, and have never been prohibited from practice, before the United States Securities and Exchange Commission (the "SEC"). I am not currently, or in the past five years, been the subject of an investigation, hearing, or proceeding by the SEC, the U.S Commodity Futures Trading Commission (CFTC), the Financial Industry Regulatory Authority (FINRA), or any other federal, state, or foreign regulatory agency. Moreover, I am not currently, or have been in the past five years, suspended or barred from practicing in any state or jurisdiction, and I have not been charged in a civil or criminal case.

I have examined certain corporate records and other documents of the Company and have considered certain questions of law as counsel that are necessary and appropriate for purposes of rendering this Opinion Letter. I have also personally met with management and the directors of Twin Vee Powercats, Inc., specifically, Joseph C. Visconti and Preston Yarborough. All sources upon which I relied in forming this Opinion Letter are believed by me to be reliable.

The Information (i) constitutes "adequate current public information" concerning the Securities and the Company and "is available" within the meaning of Rule 144(c)(2) under the Securities Act, (ii) includes all of the information that a broker-dealer would be required to obtain from the Company to publish a quotation for the Securities under Rule 15c2- 11 under the Securities Exchange Act of 1934 (the "Exchange Act"), (iii) complies as to form with the OTC Market's Guidelines for Providing Adequate Current Information, which are located on the Internet atwww.otcmarkets.com, and (iv) has been posted through the OTC Disclosure and News Service.

The financial statements are unaudited. The person responsible for the preparation of the Company's financial statements contained in the Information is Carrie Gunnerson, Company's Chief Financial Officer, who issued a compilation report on such financial statements.

The Company's transfer agent is Direct Transfer, LLC, a subsidiary of Issuer Direct Corporation, and is duly registered with the SEC. I reviewed a statement provided by the transfer agent to confirm the number of outstanding shares set forth in the Information.

I have personally met with management and a majority of the directors of Twin Vee Powercats, Inc., specifically, Joseph C. Visconti and Preston Yarborough, (ii) reviewed the Information published by the Company through the OTC Disclosure and News Service and (iii) discussed the Information with management and a majority of the directors of the Company.

To the best of my knowledge, after inquiry of management and the directors of the Company, the Company, any 5% equity holder of the Company, or myself are not under investigation by any federal or state regulatory authority for any violation of federal or state securities laws.

No person other than OTC Markets is entitled to rely on this letter. I grant OTC Markets full and complete permission and rights to publish this letter through the OTC Disclosure and News Service for viewing by the public and regulators.

Twin Vee Powercats, Inc., nor its predecessors, is not and have never been a shell company as defined in Rules 405 of the Securities Act of 1933 and 12b-2 of the Exchange Act of 1934. Twin Vee Powercats, Inc. has always had active operations since its inception.

Very truly yours,

Glenn Sonoda, Esq.

Attorney for Twin Vee Powercats, Inc.