Company: IPST
Filing Date: 2025-02-04
Form Type: 424B3
Source: 0001213900-25-010139
Chunk: 229

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-02-04
Form: 424B3
Chunk 229
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 Investor prior to the offering shown in the table
below is based on an aggregate of 5,423,611 shares of our common stock outstanding on January 22, 2025. Because the purchase price of
the common stock issuable under the ELOC Purchase Agreement is determined on each Fixed Purchase Date, with respect to a Fixed Purchase,
on the applicable VWAP Purchase Date, with respect to a VWAP Purchase, and on the applicable Additional VWAP Purchase Date, with respect
to an Additional VWAP Purchase, the number of shares that may actually be sold by us to the Investor under the ELOC Purchase Agreement
may be fewer than the number of shares being offered by this prospectus. The fourth column assumes the sale of all of the shares offered
by the Investor pursuant to this prospectus.

<div align='center'>134</div>

We may amend or supplement this prospectus from
time to time in the future to update or change the Selling Stockholder list and the securities that may be resold.

Please see the section titled “Plan of Distribution”
for further information regarding the Investor’s method of distributing these securities.

|                                   |     | Shares beneficially owned 
 before this offering      |         |     |               |     |   |     | Maximum number of    
 Shares to be offered 
 pursuant to this     
 prospectus           |           |     |               |      |   |     | Shares beneficially held 
 immediately after this   
 offering                 |         |     |               |     |   |
| Name of Selling Stockholder       |     | Number of                 
 Shares(3)                 |         |     | Approximate   
 percentage of 
 outstanding   
 Shares(4)     |     |   |     | Number of            
 Shares(5)            |           |     | Approximate   
 percentage of 
 outstanding   
 Shares        |      |   |     | Number of                
 Shares(6)                |         |     | Approximate   
 percentage of 
 outstanding   
 Shares        |     |   |
| C/M Capital Master Fund LP (1)(2) |     |                           | 153,000 |     |               | 2.8 | % |     |                      | 5,067,162 |     |               | 48.3 | % |     |                          | 153,000 |     |               | 1.4 | % |

| (1) | The business address for C/M Capital Master Fund, LP is 1111 
 Brickell Avenue Suite 2920