<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/formc" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>C-AR</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0001684283</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
      </filer>
      <period>12-31-2025</period>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <issuerInformation>
      <issuerInfo>
        <nameOfIssuer>Shelter Distilling Inc</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <jurisdictionOrganization>CA</jurisdictionOrganization>
          <dateIncorporation>06-14-2016</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>100 Canyon Blvd. #217</com:street1>
          <com:city>Mammoth Lakes</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>93546</com:zipCode>
        </issuerAddress>
        <issuerWebsite>https://shelterdistilling.com/</issuerWebsite>
      </issuerInfo>
      <isCoIssuer>N</isCoIssuer>
    </issuerInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>86</currentEmployees>
      <totalAssetMostRecentFiscalYear>9754141.00</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>9678338.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>278078.00</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>297566.00</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>52771.00</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>0.00</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>625000.00</shortTermDebtMostRecentFiscalYear>
      <shortTermDebtPriorFiscalYear>200000.00</shortTermDebtPriorFiscalYear>
      <longTermDebtMostRecentFiscalYear>5808359.00</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>0.00</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>6755799.00</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>4066375.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>2102035.00</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>1980456.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>0.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>0.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>-1149510.00</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>-1140485.00</netIncomePriorFiscalYear>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>Shelter Distilling Inc</issuer>
        <issuerSignature>Patricia Swenson</issuerSignature>
        <issuerTitle>Chairman &amp; CEO</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Patricia Swenson</personSignature>
          <personTitle>Chairman &amp; CEO</personTitle>
          <signatureDate>03-29-2026</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Karl Erik Anderson</personSignature>
          <personTitle>Co-Founder &amp; Director of Finance &amp; Administration</personTitle>
          <signatureDate>03-29-2026</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Matthew David Hammer</personSignature>
          <personTitle>Co-founder &amp; Director of Marketing &amp; Branding</personTitle>
          <signatureDate>03-29-2026</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Jason Bryce Senior</personSignature>
          <personTitle>Co-founder &amp; Master Distiller</personTitle>
          <signatureDate>03-29-2026</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Chad Alan Neel</personSignature>
          <personTitle>Director</personTitle>
          <signatureDate>03-29-2026</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
</edgarSubmission>
