December 19, 2024

Geoffrey Gwin
Chief Executive Officer
Eastside Distilling, Inc.
755 Main Street
Building 4, Suite 3
Monroe, CT 06468

        Re: Eastside Distilling, Inc.
            Registration Statement on Form S-1
            Filed December 13, 2024
            File No. 333-283816
Dear Geoffrey Gwin:

       We have conducted a limited review of your registration statement and
have the
following comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1 Filed December 13, 2024
General

1.     Revise to include in this filing audited financial statements of
Eastside Distilling as of
       and for the years ended December 31, 2023 and 2022, respectively, that
have been
       retrospectively reclassified to present your Craft segment and the other
effects of the
       Debt Agreement as discontinued operations pursuant to ASC Topic 205-
       20, Presentation of Financial Statements     Discontinued Operations.
Otherwise,
       advise us.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.
 December 19, 2024
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Eranga Dias at 202-551-8107 or Erin Purnell at
202-551-3454 with any
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing