Company: IPST
Filing Date: 2025-02-04
Form Type: 424B3
Source: 0001213900-25-010139
Chunk: 231

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-02-04
Form: 424B3
Chunk 231
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 shares issued as ELOC Shares, and 67,162 in Commitment Shares that would result from the exercise of 
 the Commitment Warrant.                                                                                                                |

<div align='center'>135

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 to sell a specified number of such shares at a stipulated 
 price per share;                                                                                   |

| ● | a                                            
 combination of any such methods of sale; and |

| ● | any                                                
 other method permitted pursuant to applicable law. |

The Investor may also sell shares owned by it under
Rule 144 promulgated under the Securities Act, if available, rather than under this prospectus. In addition, the Investor may transfer
the shares by other means not described in this prospectus. If the Investor effects such transactions by selling shares to or through
underwriters, broker-dealers or agents,