Company: BLNE
Filing Date: 2025-01-03
Form Type: CORRESP
Source: 0001493152-25-000286
Chunk: 1

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-03
Form: CORRESP
Chunk 1
---
 2025

Page 2

Should the Staff have any additional questions or comments after reviewing this response letter, we would appreciate an opportunity to discuss these comments or questions with the Staff prior to the distribution of another comment letter. Please direct any questions concerning this response 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.comor cchristakis@nasonyeager.com.

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

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