Company: IPST
Filing Date: 2025-01-27
Form Type: S-1
Source: 0001213900-25-006695
Chunk: 341

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-01-27
Form: S-1
Chunk 341
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2024 while also helping
us to improve our margin as we focus on higher margin activities.

Subsequent to December 31, 2023, Flavored Bourbon
LLC conducted a capital call, successfully raising $ million from current and new investors at the same valuation as the last raise.
The Company chose not to participate in the raise, but still retained its rights to full recovery of is capital account of $ million,
with the Company being guaranteed a pay out of this $ million in the event the brand is sold to a third party, or the Company can
block such sale. .
The valuation and accounting for this event will be recorded in the Company’s financial statements for the quarter ended March 31,
2024.

F-77 Up to a maximum of 5,000,000 Shares of Common Stock and 67,162 Shares Issuable Upon the Exercise of the Commitment Warrant Heritage Distilling Holding Company, Inc. PRELIMINARY PROSPECTUS Common Stock [_________], 2025 PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 13. Other Expenses of Issuance and Distribution. The following table indicates the expenses to be incurred in connection with the offering described in this registration statement, other than underwriting discounts and commissions, all of which will be paid by us. All amounts are estimated except the Securities and Exchange Commission registration fee, the Financial Industry Regulatory Authority, Inc., or FINRA, filing fee and the Nasdaq listing fee.

|                                 |     | Amount to 
 be Paid   |        |
|:--------------------------------|:----|:----------|-------:|
| SEC registration fee            |     | $         |    818 |
| Accounting fees and expenses    |     |           | 25,000 |
| Legal fees and expenses         |     |           | 35,000 |
| Miscellaneous fees and expenses |     |           | 14,182 |
| Total                           |     | $         | 75,000 |

Item 14. Indemnification of Directors and Officers. Section 102 of the General Corporation Law of the State of Delaware permits a corporation to eliminate the personal liability of directors of a corporation to the corporation or its stockholders for monetary damages for a breach of fiduciary duty as a director, except for breaches of the director’s duty of loyalty to the corporation or its stockholders, acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of a law, authorizations of the payments of a dividend or