Correspondence 0001493152-25-001417 from Eastside Distilling, Inc. (BLNE) (CIK 0001534708) (BLNE)
Eastside Distilling, Inc. (BLNE) (CIK 0001534708)
Date: Jan. 8, 2025 · CIK: 0001534708 · Accession: 0001493152-25-001417
AI Filing Summary & Sentiment
File numbers found in text: 333-283816
Referenced dates: January 7, 2025
Letter
Eastside Distilling, Inc.
Main Street
Building 4, Suite 3
Monroe, CT 06468
January 8, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
F Street NE
Washington, D.C. 20549
Re: Eastside Distilling, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed January 3, 2025
File No. 333-283816
Ladies and Gentlemen:
This letter is submitted by Eastside Distilling, Inc. (the “Company” or “EAST”) in response to the comment letter dated January 7, 2025 issued by the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to Amendment No. 1 to the Company’s Registration Statement on Form S-1 filed on January 3, 2025. Amendment No. 2 to the Registration Statement containing updated compensation disclosure for the year ended December 31, 2024 in response to the below comment is being filed simultaneously. The Registration Statement has also been updated to include disclosure of a recent related party transaction. Except where otherwise indicated, capitalized terms used and undefined in this response letter have the meanings given such terms in the Registration Statement.
For your convenience, each of the Staff’s comments have been restated below in their entirety, with the Company’s responses set forth immediately beneath such comment.
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.
Response: The Company has updated the compensation disclosure under “Executive Compensation” beginning on page 83 of the Registration Statement to include responsive information for the year ended December 31, 2024.
January 8, 2025
Page
Should the Staff have any additional questions or comments after reviewing this response letter, we would appreciate an opportunity to discuss these comments or questions with the Staff prior to the distribution of another comment letter. Please direct any questions concerning this response letter to Michael D. Harris, Esq. or Constantine Christakis, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the Company’s legal counsel, at 561-644-2222, mharris@nasonyeager.com or 561-302-6158, cchristakis@nasonyeager.com.
Sincerely,
Eastside
Distilling, Inc.
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filename1.htm
Eastside
Distilling, Inc.
755
Main Street
Building
4, Suite 3
Monroe,
CT 06468
January
8, 2025
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F Street NE
Washington,
D.C. 20549
Re:
Eastside
Distilling, Inc.
Amendment
No. 1 to Registration Statement on Form S-1
Filed
January 3, 2025
File
No. 333-283816
Ladies
and Gentlemen:
This
letter is submitted by Eastside Distilling, Inc. (the “Company” or “EAST”) in response to the comment letter
dated January 7, 2025 issued by the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange
Commission (the “Commission”) with respect to Amendment No. 1 to the Company’s Registration Statement on Form S-1 filed
on January 3, 2025. Amendment No. 2 to the Registration Statement containing updated compensation disclosure for the year ended December
31, 2024 in response to the below comment is being filed simultaneously. The Registration Statement has also been updated to include
disclosure of a recent related party transaction. Except where otherwise indicated, capitalized terms used and undefined in this response
letter have the meanings given such terms in the Registration Statement.
For
your convenience, each of the Staff’s comments have been restated below in their entirety, with the Company’s responses set
forth immediately beneath such comment.
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.
Response:
The Company has updated the compensation disclosure under “Executive Compensation” beginning on page 83 of the Registration
Statement to include responsive information for the year ended December 31, 2024.
January
8, 2025
Page
2
Should
the Staff have any additional questions or comments after reviewing this response letter, we would appreciate an opportunity to discuss
these comments or questions with the Staff prior to the distribution of another comment letter. Please direct any questions concerning
this response letter to Michael D. Harris, Esq. or Constantine Christakis, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the
Company’s legal counsel, at 561-644-2222, mharris@nasonyeager.com or 561-302-6158, cchristakis@nasonyeager.com.
Sincerely,
Eastside
Distilling, Inc.
By:
/s/Geoffrey
Gwin
Geoffrey
Gwin, CEO
cc:
Michael
Harris, Esq.
Constantine
Christakis, Esq.