<?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>0001722152</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
        <fileNumber>020-23845</fileNumber>
      </filer>
      <period>12-31-2019</period>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>true</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <issuerInformation>
      <issuerInfo>
        <nameOfIssuer>NPTA Spirits</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <jurisdictionOrganization>CA</jurisdictionOrganization>
          <dateIncorporation>04-28-2014</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>170 Park Row</com:street1>
          <com:street2>Suite 12a</com:street2>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10038</com:zipCode>
        </issuerAddress>
        <issuerWebsite>www.materialvodka.com</issuerWebsite>
      </issuerInfo>
    </issuerInformation>
    <offeringInformation></offeringInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>0</currentEmployees>
      <totalAssetMostRecentFiscalYear>-15087.39</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>40252.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>4278.75</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>35559.00</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>540.00</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>0.00</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>135.00</shortTermDebtMostRecentFiscalYear>
      <shortTermDebtPriorFiscalYear>9227.00</shortTermDebtPriorFiscalYear>
      <longTermDebtMostRecentFiscalYear>196000.00</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>196000.00</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>17709.40</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>24779.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>34559.93</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>30068.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>800.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>800.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>-16850.53</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>-31075.00</netIncomePriorFiscalYear>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>NPTA Spirits</issuer>
        <issuerSignature>Patricia Hertling</issuerSignature>
        <issuerTitle>President</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Patricia Hertling</personSignature>
          <personTitle>President</personTitle>
          <signatureDate>05-13-2020</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
</edgarSubmission>
