Company: IPST
Filing Date: 2025-06-13
Form Type: S-1
Source: 0001641172-25-015121
Chunk: 207

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-06-13
Form: S-1
Chunk 207
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 (7), the earliest date the holder could convert the Series B Preferred Stock         
 into common stock would be July 23, 2025.                                                                                                |
| (8) | Represents                                                                                                                               
 166,209 shares of common stock currently owned and 639,436 shares of common stock issuable upon the conversion of the Series B Preferred 
 Stock within 60 days of May 29, 2025 and if at that time the holder beneficially owns 4.99% or less of the outstanding common stock.     
 Based upon the January 23, 2025 date of sale for the Series B Preferred Stock described in footnote (7), the earliest date the           
 holder could convert the Series B Preferred Stock into common stock would be July 23, 2025.                                              |

| 124 |

<div align='center'>PLAN OF DISTRIBUTION</div>

The Investor may sell all or a portion of the shares held by it and offered hereby from time to time directly or through one or more underwriters, broker-dealers or agents. If the shares are sold through underwriters or broker-dealers, the Investor will be responsible for underwriting discounts or commissions or agent’s commissions. The shares may be sold in one or more transactions at fixed prices, at prevailing market prices at the time of the sale, at varying prices determined at the time of sale or at negotiated prices. These sales may be effected in transactions, which may involve crosses or block transactions, pursuant to one or more of the following methods:

| ● | on                                                                                                                         
 any national securities exchange or quotation service on which the securities may be listed or quoted at the time of sale; |

| ● | in                           
 the over-the-counter market; |

| ● | in                                                                                           
 transactions otherwise than on these exchanges or systems or in the over-the-counter market; |

| ● | through                                                                                                    
 the writing or settlement of options, whether such options are listed on an options exchange or otherwise; |

| ● | ordinary                                                                                
 brokerage transactions and transactions in which the broker-dealer solicits purchasers; |

| ● | block                                                                                                                            
 trades in which the broker-dealer will attempt to sell the shares as agent but may position and resell a portion of the block as 
 principal to facilitate the transaction;                                                                                         |

| ● | purchases                                                                        
 by a broker-dealer as principal and resale by the broker-dealer for its account; |

| ● | privately                
 negotiated transactions; |

| ● | broker-dealers                                                                                                      
 may agree with a selling security holder