SecProbe.io

CORRESP
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    EASTSIDE
    DISTILLING, INC.

        August
        8, 2017

        VIA
        EDGAR AND ELECTRONIC MAIL

        United
        States Securities and Exchange Commission (the “Commission”)

        Division of Corporation Finance

        100 F. Street, N.E.

        Mail Stop 3561

        Washington, D.C. 20549

    Attn.:
    Mr.
    John Reynolds, Assistant Director

    Office
    of Beverages, Apparel and Mining

    Re:
    Eastside Distilling, Inc. (the “Company”)

    Registration
    Statement on Form S-1, as amended

    File
    No. 333-215848

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective
date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m., Eastern
time on August 8, 2017, or as soon thereafter as is practicable.

The
Company hereby acknowledges that:

    ●
    should
    the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the
    Commission from taking any action with respect to the filing;

    ●
    the
    action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not
    relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    ●
    the
    Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the
    Commission or any person under the federal securities laws of the United States.

Very
truly yours,

    EASTSIDE
    DISTILLING, INC.

    By:
    /s/
    Grover T. Wickersham

    Name:
    Grover
    T. Wickersham

    Title:
    Chief
    Executive Officer