October 15, 2024

Richard Jordan
Chief Executive Officer
Yuengling's Ice Cream Corp
8910 West 192nd Street, Suite N
Mokena, IL 60448

       Re: Yuengling's Ice Cream Corp
           Form 10-KT for the Fiscal Year Ended December 31, 2023
           Filed September 11, 2024
           Amendment No. 1 to Form 8-K Filed April 30, 2024
           File No. 0-55398
Dear Richard Jordan:

        We have reviewed your September 11, 2024 response to our comment letter
and have
the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our June 12,
2024 letter.

Form 10-KT for the Fiscal Year Ended December 31, 2023
Consolidated Statements of Operations, page F-5

1.     Please provide the disclosures required by ASC 260-50-1.
Notes to Condensed Consolidated Financial Statements
Note 5 - Goodwill, page F-18

2.     Please provide the disclosures required by ASC 805-10-50-2(h) for the
acquisitions of
       Innovative Network Designs, LLC and Red Gear LLC.
General

3.     We have reviewed your response to prior comment 1 and note your filing
of the Form
       10-KT which provides audited financial statements to reflect the change
in your fiscal
 October 15, 2024
Page 2

       year end to December 31. Please tell us when you plan to file your
quarterly reports
       on Form 10-Q for the periods ended March 31, 2024, June 30, 2024 and
September
       30, 2024 as it appears you have not met the reporting requirements under
Section 13
       or 15(d) of the Exchange Act.
Amendment No.1 to Form 8-K Filed April 30, 2024
Item 9.01 Financial Statements and Exhibits, page 2

4.     Please revise to present your transaction accounting adjustments and/or
autonomous
       entity adjustments as a separate column in your pro forma financial
statements. Refer
       to Rule 8-05 of Regulation S-X.
       Please contact Tony Watson at 202-551-3318 or Angela Lumley at
202-551-3398 if
you have questions regarding comments on the financial statements and related
matters.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services