Company: IPST
Filing Date: 2025-02-04
Form Type: 424B3
Source: 0001213900-25-010139
Chunk: 234

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-02-04
Form: 424B3
Chunk 234
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 will be passed upon by Pryor Cashman LLP, New York, New York.

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

The consolidated financial statements of Heritage
Distilling Holding Company, Inc. as of December 31, 2023 and 2022 and for the years then ended have been audited by Marcum LLP,
an independent registered public accounting firm, as stated in their report, which includes an explanatory paragraph regarding our ability
to continue as a going concern, appearing herein. Such consolidated financial statements are included in this prospectus and registration
statement in reliance upon the report of Marcum LLP appearing elsewhere herein, and upon the authority of such firm as experts in accounting
and auditing.

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We have filed with the SEC a registration statement
on Form S-1 under the Securities Act with respect to the securities offered in this prospectus. This prospectus, which constitutes
a part of the registration statement, does not contain all the information set forth in the registration statement and its exhibits and
schedules, portions of which have been omitted as permitted by the rules and regulations of the SEC. For further information about
us and our common stock, we refer you to the registration statement and to its exhibits and schedules. Statements in this prospectus about
the contents of any contract, agreement or other document is not necessarily complete and, in each instance, we refer you to the copy
of such contract, agreement or document filed as an exhibit to the registration statement, with each such statement being qualified in
all respects by reference to the document to which it refers. You may inspect the registration statement and its exhibits and schedules
and other information on SEC’s website at www.sec.gov.

We also maintain a website at www.heritagedistilling.com,
at which you may access our SEC filings free of charge as soon as reasonably practicable after they are electronically filed with, or
furnished to, the SEC. The information contained in, or that can be accessed through, our website is not incorporated by reference
in, and is not part of, this prospectus. You may also request a copy of these filings, at no cost, by writing to us at 9668 Bujacich Road,
Gig Harbor, Washington 98332, or telephoning us at (253) 509-0008.

<div align='center'>138

HERITAGE DISTILLING HOLDING COMPANY, INC.
CONSOLIDATED FIN