Ivona Smith

Limited Power of Attorney for
Section 16 Reporting Obligations

Know all by these presents, that the undersigned hereby
makes, constitutes and appoints each of Seth Kaufman and
Kristina L. Johnston, each acting individually, as the
undersigned's true and lawful attorney-in-fact, with full power
and authority as hereinafter described on behalf of and in the
name, place and stead of the undersigned to:

(1) prepare, execute, acknowledge, deliver and file any
and all forms including, without limitation, Forms 3, 4
and 5 (including any amendments thereto) with respect to
the securities of Vintage Wine Estates, Inc. a Nevada
corporation (the "Company"), with the United States Securities
and Exchange Commission, any national securities exchanges
and the Company, as considered necessary or advisable under
Section 16(a) of the Securities Exchange Act of 1934 and the
rules and regulations promulgated thereunder, as amended from
time to time (the "Exchange Act");

(2) seek or obtain, as the undersigned's representative and
on the undersigned's behalf, information on transactions in
the Company's securities from any third party, including
brokers, employee benefit plan administrators and trustees,
and the undersigned hereby authorizes any such person to
release such information to the undersigned's representative
and approves and ratifies the release of such information; and

(3) perform any and all other acts which, in the discretion of
each attorney-in-fact, are necessary or desirable for and
on behalf of the undersigned in connection with the foregoing.

The undersigned acknowledges that:

(1) this Limited Power of Attorney authorizes, but does
not require, each attorney-in-fact to act in his or her
discretion on information provided to the attorney-in-fact
without independent verification of such information;

(2) any documents prepared and/or executed by any
attorney-in-fact on behalf of the undersigned pursuant
to this Limited Power of Attorney will be in such form and
will contain such information and disclosure as the
attorney-in-fact, in his or her discretion, deems necessary
or desirable;

(3) neither the Company nor any attorney-in-fact assumes
(i) any liability for the undersigned's responsibility
to comply with the requirements of the Exchange Act, (ii) any
liability of the undersigned for any failure to comply with
these requirements, or (iii) any obligation or liability of
the undersigned for profit disgorgement under Section 16(b)
of the Exchange Act; and

(4) this Limited Power of Attorney does not relieve the
undersigned from responsibility for compliance with the
undersigned's obligations under the Exchange Act, including,
without limitation, the reporting requirements under Section
16 of the Exchange Act.

The undersigned hereby gives and grants each attorney-in-fact
named in this Limited Power of Attorney full power and authority
to do and perform all and every act and thing whatsoever
requisite, necessary or appropriate to be done in and about the
foregoing matters as fully to all intents and purposes as the
undersigned might or could do if present, hereby ratifying all
that each attorney-in-fact of, for and on behalf of the
undersigned, shall lawfully do or cause to be done by virtue of
this Limited Power of Attorney.

This Limited Power of Attorney shall remain in effect until
the undersigned is no longer required to file forms under
Section 16(a) of the Exchange Act with respect to the
undersigned's holdings and transactions in securities issued
by the Company, unless earlier revoked by the undersigned
in a signed writing delivered to each attorney-in-fact.

IN WITNESS WHEREOF, the undersigned has signed this Limited
Power of Attorney this 26th day of March 2024.


/s/ Ivona Smith

Ivona Smith