Company: IPST
Filing Date: 2025-02-04
Form Type: 424B3
Source: 0001213900-25-010139
Chunk: 213

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-02-04
Form: 424B3
Chunk 213
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 voting power and sole investment power for the shares listed opposite         
 such person’s name.                                                                                 |

| (2) | Represents                                                                                 
 38,962 shares of common stock and 1,737 shares of common stock held in Mr. Stiefel’s       
 IRA account. Mr. Stiefel disclaims beneficial ownership of the shares held by Ms. Stiefel. |

| (3) | Represents                                                                                 
 64,584 shares of common stock and 260 shares of common stock held in Ms. Stiefel’s         
 IRA account. Ms. Stiefel disclaims beneficial ownership of the shares held by Mr. Stiefel. |

| (4) | Represents                                                                               
 five shares of common stock and 184 shares of common stock issuable upon the exercise of 
 options that may be exercised within 60 days of January 22, 2025.                        |

| (5) | Represents                                                                                 
 12,500 shares of common stock and 570 shares of common stock issuable upon the exercise of 
 options that may be exercised within 60 days of January 22, 2025.                          |

| (6) | Represents                                                                                
 3,750 shares of common stock and 570 shares of common stock issuable upon the exercise of 
 options that may be exercised within 60 days of January 22, 2025.                         |

<div align='center'>125

CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</div>

Procedures for Approval of Related Party Transactions

A “related party transaction” is any
actual or proposed transaction, arrangement or relationship or series of similar transactions, arrangements or relationships, including
those involving indebtedness not in the ordinary course of business, to which we or our subsidiaries were or are a party, or in which
we or our subsidiaries were or are a participant, in which the amount involved exceeded or exceeds the lesser of (i) $120,000 or
(ii) one percent of the average of our total assets at year-end for the last two completed fiscal years and in which any
related party had or will have a direct or indirect material interest. A “related party” includes:

| ● | any                                                                                           
 person who is, or at any time during the applicable period was, one of our executive officers 
 or one of our directors;                                                                      |

| ● | any                                                            
 person who beneficially owns more than 5% of our common stock; |

| ● | any                                                 
 immediate family member of any of