SEC Comment Letter 0000000000-25-000155 to Eastside Distilling, Inc. (BLNE) (CIK 0001534708) (BLNE)
Eastside Distilling, Inc. (BLNE) (CIK 0001534708)
Date: Jan. 7, 2025 · CIK: 0001534708 · Accession: 0000000000-25-000155
AI Filing Summary & Sentiment
File numbers found in text: 333-283816
Letter
January 7, 2025 Geoffrey Gwin Chief Executive Officer Eastside Distilling, Inc. 755 Main Street Building 4, Suite 3 Monroe, CT 06468 Re:Eastside Distilling, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed January 3, 2025 File No. 333-283816 Dear Geoffrey Gwin: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our December 19, 2024 letter. Amendment No. 1 to Registration Statement on Form S-1 filed January 3, 2025 Executive Compensation, page 83 1.Please update your compensation disclosure to reflect the fiscal year ended December 31, 2024. Please contact Eranga Dias at 202-551-8107 or Erin Purnell at 202-551-3454 with any questions. Sincerely,
January 7, 2025 Page 2 Division of Corporation Finance Office of Manufacturing
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January 7, 2025
Geoffrey Gwin
Chief Executive Officer
Eastside Distilling, Inc.
755 Main Street
Building 4, Suite 3
Monroe, CT 06468
Re:Eastside Distilling, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed January 3, 2025
File No. 333-283816
Dear Geoffrey Gwin:
We have reviewed your amended registration statement and have the following
comment.
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments. Unless we note
otherwise, any references to prior comments are to comments in our December 19, 2024
letter.
Amendment No. 1 to Registration Statement on Form S-1 filed January 3, 2025
Executive Compensation, page 83
1.Please update your compensation disclosure to reflect the fiscal year ended December
31, 2024.
Please contact Eranga Dias at 202-551-8107 or Erin Purnell at 202-551-3454 with any
questions.
Sincerely,
January 7, 2025
Page 2
Division of Corporation Finance
Office of Manufacturing