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                             May 3, 2023

       Sean Dollinger
       Chief Executive Officer
       LQR House Inc.
       2699 Stirling Road, Suite A-105
       Fort Lauderdale, FL 33312

                                                        Re: LQR House Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted April 18,
2023
                                                            CIK No. 0001843165

       Dear Sean Dollinger:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form S-1 Filed April
18, 2023

       Risk Factors, page 10

   1.                                                   We note your response
to prior comment 18. Please address any risks related to your
                                                        agreements and/or
transactions with Dollinger Innovations Inc., Dollinger Holdings LLC,
                                                        and your Chief
Executive Officer.
       Summary Compensation Table, page 59

   2.                                                   Please revise to
include appropriate footnote disclosure. Refer to Item 402(n) of
                                                        Regulation S-K.

                                                        You may contact Jeff
Gordon at 202-551-3866 or Claire Erlanger at 202-551-3301 if you
 Sean Dollinger
LQR House Inc.
May 3, 2023
Page 2

have questions regarding comments on the financial statements and related
matters. Please
contact Eranga Dias at 202-551-8107 or Asia Timmons-Pierce at 202-551-3754 with
any other
questions.



FirstName LastNameSean Dollinger                        Sincerely,
Comapany NameLQR House Inc.
                                                        Division of Corporation
Finance
May 3, 2023 Page 2                                      Office of Manufacturing
FirstName LastName