8911 NE Marx Drive, Suite A2
Portland, Oregon 97220
June 24, 2021
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Eastside Distilling, Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-257152 |
To whom it may concern:
Eastside Distilling, Inc. (the “Company”) hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the above-referenced registration statement be accelerated to 5:00 p.m., Eastern Time, on Monday, June 28, 2021, or as soon thereafter as practicable.
The Company hereby acknowledges that:
| 1. | 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; | |
| 2. | 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 | |
| 3. | the Company may not assert staff comments or the declaration of effectiveness of this registration statement 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/ Paul Block | |
| Paul Block | ||
| Chief Executive Officer | ||
| cc: | Thomas Jones, Esq. |