# EDGAR Filing Document

**Accession Number:** 0001534708
**File Stem:** 0000000000-25-010274
**Filing Date:** 2025-9
**Character Count:** 5848
**Document Hash:** 4ceaf670dcfb522764963695a6a227d3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010274.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0000000000-25-010274

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250922

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Beeline Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001534708
- **STANDARD INDUSTRIAL CLASSIFICATION:** MORTGAGE BANKERS & LOAN CORRESPONDENTS [6162]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 203937596
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08452

**BUSINESS ADDRESS:**
- **STREET 1:** 188 VALLEY STREET,
- **STREET 2:** SUITE 225
- **CITY:** PROVIDENCE
- **STATE:** RI
- **ZIP:** 02909
- **BUSINESS PHONE:** 971-888-4264

**MAIL ADDRESS:**
- **STREET 1:** 188 VALLEY STREET,
- **STREET 2:** SUITE 225
- **CITY:** PROVIDENCE
- **STATE:** RI
- **ZIP:** 02909

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Eastside Distilling, Inc.
- **DATE OF NAME CHANGE:** 20141202

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Eurocan Holdings Ltd.
- **DATE OF NAME CHANGE:** 20111110
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-25-013186

## Text-Extract

```

                                                             September 22, 2025

Nicholas R. Liuzza
Chief Executive Officer
Beeline Holdings, Inc.
188 Valley Street, Suite 225
Providence, RI 02909

        Re: Beeline Holdings, Inc.
            Draft Registration Statement on Form S-1
            Submitted September 12, 2025
            CIK No. 0001534708
Dear Nicholas R. Liuzza:

       We have conducted a limited review of your draft registration statement
and have the
following comments.

        Please respond to this letter by providing any requested information
and by publicly
filing your registration statement and non-public draft submission on EDGAR. If
you do not
believe a comment applies to your facts and circumstances or do not believe an
amendment is
appropriate, please tell us why in your response.

        After reviewing the information you provide in response to this letter
and your filed
registration statement, we may have additional comments.

Draft Registration Statement on Form S-1
Cover page

1.     We note your disclosure here and on page 18 that the selling shareholder
"may be"
       deemed an underwriter within the meaning of the Securities Act. Because
the
       selling stockholder, C/M Capital Master Fund LP, is the equity line
investor under the
       purchase agreement, please revise your disclosure here and on page 18 to
name C/M
       Capital Master Fund LP as an underwriter for this offering. Refer to
Question 139.13
       of the Compliance and Disclosure Interpretations for the Securities Act
Sections.
2.     Please disclose the number of shares being registered for sale under the
equity line.
       Refer to Question 139.13 of the Compliance and Disclosure
Interpretations for the
       Securities Act Sections.
 September 22, 2025
Page 2
Prospectus Summary
BeelineEQUITY, page 5

3.     We note your disclosure that you provide title insurance for real estate
based
       cryptocurrency issued by a related party. Please clarify what revenues,
if any, you
       have derived from this business. Describe any liability that you assume
in favor of the
       related party, or the purchasers of the cryptocurrency, based on your
title work. In
       addition, given that the agreement is with a related party, please make
that clear here
       and add a related party transactions section describing this
transaction.
Risk Factors
The sale or issuance of our common stock to C/M will create dilution, page 7

4.     Please disclose the maximum number of your common shares that can be
issued under
       the equity line purchase agreement with C/M Capital Master Fund LP and
describe
       the dilutive effect of the formula or pricing mechanics on your share
price as the result
       of the equity line purchase agreement.
5.     Disclose the maximum amount that may be issued under the Series G
convertible
       shares that were issued to C/M as commitment shares.
The Purchase Agreement
Overview, page 11

6.     Please revise to disclose the term of the purchase agreement, as
amended.
Selling stockholder, page 15

7.     Please disclose in a footnote the natural person or persons who have
voting and
       dispositive control of the shares of C/M Capital Master Fund LP.
Exhibits

8.     It appears that you have amended the purchase agreement with C/M Capital
Master
       Fund LP on September 8, 2025 but have not included it in your exhibit
index. Please
       include it in your next draft submission and describe its material
terms.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       We also remind you that your registration statement and non-public draft
submission
must be on file at least two business days prior to the requested effective
date and time. Refer
to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to
review any amendment prior to the requested effective date of the registration
statement.
 September 22, 2025
Page 3

       Please contact Tonya Aldave at 202-551-3601 or Christian Windsor at
202-551-3419
with any other questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Finance
cc:   Constantine Christakis, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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