Company: BLNE
Filing Date: 2025-01-10
Form Type: CORRESP
Source: 0001493152-25-001607
Chunk: 0

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-10
Form: CORRESP
Chunk 0
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<div align='center'>Eastside Distilling, Inc.

755 Main Street

Building 4, Suite 3

Monroe, CT 06468

January 10, 2025</div>

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street NE

Washington, D.C. 20549

| Re: | Eastside                                    
 Distilling, Inc.                            
 Amendment                                   
 No. 2 to Registration Statement on Form S-1 
 Filed                                       
 January 8, 2025                             |
|:----|:--------------------------------------------|
|     | File                                        
 No. 333-283816                              |

Ladies and Gentlemen:

In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, Eastside Distilling, Inc. is hereby requesting that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective at 4:00 pm, Eastern Time on Monday, January 13, 2025, or as soon thereafter as may be practicable.

Please direct any questions concerning this letter to Michael D. Harris, Esq. or Constantine Christakis, Esq. of Nason Yeager Gerson Harris & Fumero, P.A., the Company’s legal counsel, at 561-644-2222, mharris@nasonyeager.com or 561-302-6158, cchristakis@nasonyeager.com.

| Sincerely,       |             |
| Eastside         
 Distilling, Inc. |             |
| By:              | /s/Geoffrey 
 Gwin        |
|                  | Geoffrey    
 Gwin, CEO   |

| cc: | Michael          
 Harris, Esq.     |
|     | Constantine      
 Christakis, Esq. |