Correspondence 0001493152-25-005842 from Eastside Distilling, Inc. (BLNE) (CIK 0001534708) (BLNE)

Eastside Distilling, Inc. (BLNE) (CIK 0001534708)
Date: Feb. 11, 2025 · CIK: 0001534708 · Accession: 0001493152-25-005842

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File numbers found in text: 333-284723

Date

February 12, 2025

Author

EASTSIDE

Form

CORRESP

Company

Eastside Distilling, Inc. (BLNE) (CIK 0001534708)

Letter

VIA EDGAR Division of Corporation Finance F Street, NE Washington, D.C. 20549 Registration Statement on Form S-3 (File No. 333-284723)

Re: Eastside Distilling, Inc

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, Eastside Distilling, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3 (the “S-3 Registration Statement”) be accelerated to, and that the S-3 Registration Statement become effective at, 1:00 p.m., Eastern Time on February 12, 2025, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company’s counsel, the Law Office of Harvey Kesner P.C.

Very
truly yours,
EASTSIDE
DISTILING, INC.

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CORRESP
1
filename1.htm

VIA
EDGAR

Erang
Dias

Division
of Corporation Finance

U.S.
Securities and Exchange Commission

100
F Street, NE

Washington,
D.C. 20549

    Re:
    Eastside
                                            Distilling, Inc

    Registration
    Statement on Form S-3 (File No. 333-284723)

Dear
Ladies and Gentlemen:

Pursuant
to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, Eastside Distilling, Inc.
(the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3 (the “S-3
Registration Statement”) be accelerated to, and that the S-3 Registration Statement become effective at, 1:00 p.m., Eastern
Time on February 12, 2025, or as soon thereafter as practicable.

If
there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the
Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461
of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company’s counsel,
the Law Office of Harvey Kesner P.C.

Very
truly yours,

EASTSIDE
DISTILING, INC.

  By:
  /s/ Geoffrey Gwin

  Name:
  Geoffrey Gwin

  Title:
  Chief Executive Officer

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