SEC Company Response from Heritage Distilling Holding Company, Inc. (IPST) (CIK 0001788230) (IPST) — Dec 22, 2025
Heritage Distilling Holding Company, Inc. (IPST) (CIK 0001788230)
Date: Dec. 22, 2025 · CIK: 0001788230 · Accession: 0001213900-25-124306
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289870
Letter
HERITAGE DISTILING HOLDING COMPANY, INC.
9668 Bujacich Road
Gig Harbor, WA 98332
December 22, 2025
VIA EDGAR
Mr. Bradley Ecker
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Heritage Distilling Holding Company, Inc.
Registration Statement on Form S-1
File No. 333-289870
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Heritage Distilling Holding Company, Inc. (the "Company") hereby requests that the above-captioned registration statement (the "Registration Statement") be declared effective at 4:00 p.m., Eastern Time, on Tuesday, December 23, 2025, or as soon thereafter as may be practicable.
We acknowledge that a declaration by the Commission or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Should you have any questions regarding this matter or need any additional information, please contact the Company's legal counsel, Eric M. Hellige of Pryor Cashman LLP, at (212) 326-0846.
Very truly yours,
/s/
Justin Stiefel
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CORRESP 1 filename1.htm HERITAGE DISTILING HOLDING COMPANY, INC. 9668 Bujacich Road Gig Harbor, WA 98332 December 22, 2025 VIA EDGAR Mr. Bradley Ecker Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Heritage Distilling Holding Company, Inc. Registration Statement on Form S-1 File No. 333-289870 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Heritage Distilling Holding Company, Inc. (the "Company") hereby requests that the above-captioned registration statement (the "Registration Statement") be declared effective at 4:00 p.m., Eastern Time, on Tuesday, December 23, 2025, or as soon thereafter as may be practicable. We acknowledge that a declaration by the Commission or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Should you have any questions regarding this matter or need any additional information, please contact the Company's legal counsel, Eric M. Hellige of Pryor Cashman LLP, at (212) 326-0846. Very truly yours, /s/ Justin Stiefel Justin Stiefel Chief Executive Officer cc: Eric M. Hellige, Esq.