 | Eastside Distilling, Inc. 8911 NE Marx Drive, Suite 2A Portland, Oregon 97220 |
December 1, 2021
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Attention: | Gregory Herbers |
| Re: | Eastside Distilling, Inc. |
Registration Statement on Form S-3
Filed November 24, 2021
File No. 333-261327
Acceleration Request
| Requested Date: | December 6, 2021 | ||
| Requested Time: | 12:00 PM Eastern Time |
Mr. Herbers:
The undersigned, Eastside Distilling, Inc., respectfully requests that the effective date of its Registration Statement on Form S-3, as above-captioned, be accelerated, and that such Registration Statement be permitted to become effective at 12:00 P.M. Eastern Time on December 6, 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 |