W.R. HAMBRECHT + CO., LLC

Pier 1, Bay 3

San Francisco, California 94111

April 18, 2013

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:   Tiffany Piland

Re:          Truett-Hurst, Inc.

Registration Statement on Form S-1 (File No. 333-187164)

Request for Acceleration

Ladies and Gentlemen:

In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the undersigned, as representative of the several placement agents, hereby joins in the request of Truett-Hurst, Inc. that the effective date of the Registration Statement be accelerated so that itwill become effective as of 4:30 p.m., Eastern Time on April 22, 2013, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, please be advised that we have distributed approximately 688 copies of the Preliminary Prospectus dated April 3, 2013 through the date hereof, to underwriters, dealers, institutions and others.

Thank you for your assistance and cooperation with this matter.

Very truly yours,

W.R. HAMBRECHT + CO., LLC

/s/Whitney White                                                      

Whitney White

Managing Director & Chief Technology Officer