EASTSIDE DISTILLING, INC.

August 27, 2018

VIA EDGAR AND ELECTRONIC MAIL (ReganR@sec.gov)

United States Securities and Exchange Commission (the “Commission”)

Division of Corporation Finance

100 F. Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

Attn.:	Mr. John Reynolds, Assistant Director
	Office of Beverages, Apparel and Mining

Re: Eastside Distilling, Inc. (the “Company”)

Registration Statement: Form S-3 filed August 17, 2018

File No. 333-226912

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 p.m., Eastern time August 29, 2018, or as soon thereafter as is practicable.

The Company hereby acknowledges that:

● should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
EASTSIDE DISTILLING, INC.
By:	/s/ Grover T. Wickersham
Name:	Grover T. Wickersham
Title:	Chief Executive Officer