 | Eastside Distilling, Inc. 8911 NE Marx Drive, Suite 2A Portland, Oregon 97220 |
September 10, 2021
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Attention: | Evan Ewing |
| Re: | Eastside Distilling, Inc. | |
| Amendment No. 1 to Registration Statement on Form S-3 | ||
| Filed September 10, 2021 | ||
| File No. 333-259295 |
Acceleration Request
| Requested Date: | September 14, 2021 | |
| Requested Time: | 2:00 PM Eastern Time |
Mr. Ewing:
The undersigned, Eastside Distilling, Inc., respectfully requests that the effective date of its Pre-Effective Amendment No. 1 to Registration Statement on Form S-3, as above-captioned, be accelerated, and that such Registration Statement be permitted to become effective at 2:00 P.M. Eastern Time on September 14, 2021 or as soon thereafter as possible.
Eastside Distilling, Inc. hereby authorizes Robert Brantl, counsel for Eastside Distilling, Inc., to orally modify or withdraw this request for acceleration.
Respectfully submitted
| /s/ Geoffrey Gwin | |
| Geoffrey Gwin | |
| Chief Financial Officer |