Company: IPST
Filing Date: 2025-02-04
Form Type: 424B3
Source: 0001213900-25-010139
Chunk: 2

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-02-04
Form: 424B3
Chunk 2
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 of material risks of investing in our shares in “Risk Factors” beginning on page 15 of this prospectus and the risk factors in any accompanying prospectus supplement.

We are an “emerging growth company”
and “smaller reporting company” as defined under the U.S. federal securities laws and, as such, have elected to comply with
certain reduced public company reporting requirements for this prospectus and may elect to do so after this offering in future filings.

Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.

<div align='center'>The date of this prospectus is February 4, 2025

TABLE OF CONTENTS</div>

|                                                                                      | Page |
| Prospectus Summary                                                                   |    1 |
| Selected Financial Information                                                       |   13 |
| Risk Factors                                                                         |   15 |
| Cautionary Note Regarding Forward-Looking Statements                                 |   58 |
| The Equity Line of Credit                                                            |   60 |
| Use of Proceeds                                                                      |   65 |
| Dividend Policy                                                                      |   66 |
| Management’s Discussion and Analysis of Financial Condition and Results of Operation |   67 |
| Business                                                                             |   95 |
| Management                                                                           |  109 |
| Executive Compensation                                                               |  117 |
| Principal Stockholders                                                               |  125 |
| Certain Relationships and Related Party Transactions                                 |  126 |
| Description of Capital Stock                                                         |  128 |
| Selling Stockholder                                                                  |  134 |
| Plan of Distribution                                                                 |  136 |
| Legal Matters                                                                        |  138 |
| Experts                                                                              |  138 |
| Where You Can Find More Information                                                  |  138 |
| Index to Financial Statements                                                        |  F-1 |

<div align='center'>i

ABOUT THIS PROSPECTUS</div>

This prospectus is part of a registration statement
on Form S-1 that we filed with the Securities and Exchange Commission (the “SEC”) for the delayed or continuous offering and
sale of securities pursuant to Rule 415 under the Securities Act. This prospectus generally describes Heritage Distilling Holding Company,
Inc. and our common stock. The Investor may use this registration statement to sell up to an aggregate of up to 15,067,162 shares of our
common stock from time to time through any means described in the section entitled “Plan of